Artificial intelligence solutions are not present only in big companies, but the new trend is to start changing the accounting profession also in small and medium companies. In order to shorten the period in which they will have access to artificial intelligence solutions, the artificial intelligence needs to be offered in a more accessible form. This paper represents the first step in a more in depth research about the way available resources for an organization to implement artificial intelligence solutions in their financial departments. This decision has the potential to bring fundamental changes to accounting and auditing, and in the entire financial markets. This paper explores the potential of artificial solutions adaptation in accounting, identifying the steps already taken in this field of activity which will help them to implement further changes. We investigate mainly the organizational changes brought by cloud computing and its potential for the accounting field to adapt to further technological solutions. We assessed the cloud computing’s effect on the accounting profession, and the potential role of these professions in further implementing more intelligent solutions, as well as the main advantages and disadvantages in order to understand the reasons for high interest in migration to cloud computing, especially during the COVID-19 crisis.

The fast availability of data coupled with technology evolution, have brought Artificial Intelligence closer to commercial use. The relevance of AI solutions for business models worldwide was underlined by the significant investments made by internet giants such as Google, Apple, Amazon, Facebook. In the highly data driven accounting and finance industry, AI represents a solution to drive better results. The level of AI applications implemented so far is not high. This study aims to highlight the drivers and inhibitors of AI adaptation in the finance and accounting industry based on interviews with experts in Artificial Intelligence in accounting and finance. First step for this study is represented by the process of understanding the current level of knowledge on the field by conducting a literature analysis. In order to structure the results a Technology - Organization - Environment framework was used. While applying Artificial Intelligence solutions the role models and process competencies are crucial. These will assure a success in the process of training algorithms to reach the quality level to operate, without any human intervention and moral concerns.