The following observations were recorded:

I:

1) Full awareness about automation in all its forms

2) Ability to pinpoint how artificial intelligence (AI), Information and Communication Technology ICT and specific accounting software applications are reforming the curriculum and the future consequences on particular accounting professions.

Evidence statements:

“Automation or artificial intelligence or the inclusion of big data and cloud computing or bringing in technology into the accounting world, isn’t something new”

“Automation is something that started years ago, and this has resulted in opening opportunity for the accountants …\”

“70% of the work that’s actually done in the Middle East or in Lebanon, now is the type of work that would for instance be eliminated if automation takes place in this market.”

E:

They confirmed the aforementioned whereby they explained the relation between accounting and AI, giving examples such as: “sending recurrent invoices to customers when subscription period requires renewal”.

S:

1) They were aware of automation from their Accounting Information Systems course in their curriculum.

2) They unanimously were worried about employability, however they emphasized that they were trained on popular software applications needed in the next 5 years in Lebanon.

3) They were concerned that automation could make their preferred role redundant in 20 years.

C:

They as well as others agreed that developed accounting software won’t replace human beings, it facilitates the accountant’s work. However, it may reduce employability.

Evidence statements:

“The accounting office that requires three accountants to do the bookkeeping, now in the presence of accounting software, only one accountant can accomplish it”.

“Automation came as a supporting party for accountants rather than being an alternative and surrogate for them”.

“Automation reduced most of the redundant work and the repetitive type of work that the entry level accountants used to do.”