Digital Transformation in Accounting: Two-Thirds of Companies See the Greatest Need for Development in AI Skills

Berlin, November 12, 2026
 

Artificial intelligence is expected to make accounting more efficient. Companies view building AI expertise as the most important lever for achieving this: 68 percent plan to expand it specifically in 2027. This is shown by the study “Digitalization in Accounting 2026/2027” by KPMG in Germany and Ludwig Maximilian University of Munich.

The percentage of companies using AI in accounting rose from 20 to 33 percent compared to the previous year. Another 39 percent plan to implement it. AI is particularly widespread in the capture of incoming invoices (36 percent), the verification of invoice content (30 percent), and the generation of knowledge and text (27 percent). AI agents and multi-agent systems, on the other hand, are still in their infancy.

So far, the economic benefits have been most evident in terms of time and quality. For standardized processes, 31 percent of the surveyed AI users report immediate time savings and 25 percent report immediate improvements in quality. Only 13 percent report direct cost savings. Another 59 percent expect cost benefits in the medium or long term.

In addition to the economic effects, regulatory requirements remain a key challenge. 76 percent of respondents cite data protection and data security as obstacles; last year, that figure was 65 percent. 63 percent point to requirements for traceability and transparency of AI algorithms.

For 2027, the focus is on efficiency and data quality. 87 percent of companies cite increased efficiency and cost reduction as a strategic goal, while 74 percent cite improved data quality. 44 percent plan to increase their investment budgets, while 37 percent expect their budgets to remain the same.