Date Presented

Spring 4-15-2026

Document Type

Thesis

First Advisor

Mr. Kevin Arrington

Second Advisor

Dr. Paul McClure

Third Advisor

Ms. Sandy Glass

Abstract

This project aims to evaluate the potential for Artificial Intelligence to replace entry-level accountants. This evaluation process involved testing different Artificial Intelligence models with entry-level accounting tasks and evaluating the results. Through the testing of these AI models, I was able to gather an indication of whether the models contain certain skills expected of an entry-level accountant. The selected accounting tasks were prompted into two AI models, Claude and Gemini, to be solved and analyzed. By combining the results from testing with findings from the literature, I was able to assess how well AI can solve various entry-level accounting problems and begin to make a determination regarding the ability it has to replace an entry-level accountant. Based on the synthesis of materials, this paper discusses the implications the accounting industry and the entry-level accounting role faces regarding continued AI integration and argue that entry-level accountants will not be replaced in the near future but will find that their job description and expectations will change in adjustment to AI implementation. With the continued evolution and integration of AI in many areas of society, understanding AI’s capabilities and the potential role it may play in the accounting industry and other areas is increasingly important.

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