AI over-dependency sacrifices ‘valuable’ human skills: Survey

New research from professional accounting body, CPA Australia, has signalled an “over-reliance” of Australian businesses on artificial intelligence (AI) and technology at the expense of entry-level roles.

The 2025 Business Technology Report found 19 per cent of businesses based in the Asia-Pacific region have reduced or stopped recruiting and filling junior or entry-level accounting and finance roles because of an increased use of AI tools and solutions.

CPA Australia’s Business Investment and International Lead, Gavan Ord, said an “appropriate balance” between technology and human talent can help a business achieve success.

“There is a clear link between AI adoption and successful business performance, but an overreliance on new technology could ultimately backfire,” he said.

“Harnessing AI for many routine and mundane tasks is improving business efficiencies and outcomes. This creates opportunities for businesses to invest in training their accounting and finance teams, including entry-level accountants, to perform higher-level and more complex strategic tasks.

“Businesses must not underestimate the importance of keeping people in the loop. Specialist human oversight remains essential. Turning over finance functions that require accuracy, assurance and verification to technology leads to elevated risks.

“We are now seeing many high-profile examples of businesses and organisations suffering financial and reputational damage because they have swung the balance too far in favour of poorly verified AI.

“Becoming too dependent on AI could ultimately leave businesses with a knowledge and experience chasm that AI is not yet capable of filling.”

Ord confirmed that while Australia reported lower frequency of roles being cut than other APAC regions, the research and real experiences suggest this will “swiftly increase as Australian businesses ramp up their investments in AI tools”.

“Previous survey data shows that Chinese businesses have been ahead of Australia in adopting AI and automation,” he said.

“However, Australian businesses have now caught the AI bug. They are now the most likely among the surveyed markets to be planning AI investments in 2026, although automation remains unpopular.”

Of the 1,117 accounting professionals across the APAC region surveyed, only six per cent indicated they were still actively recruiting AI-skilled individuals.

“Businesses still need accountants for many critical functions, especially providing strategic advice and insight that supports senior leaders and ensures sound financial oversight,” Ord said.

“There is no doubt that businesses are embracing AI to augment the capabilities of their accounting and finance teams. A key consideration is striking the right balance between efficiency gains and the human expertise essential to drive and supervise AI.

“The key to technology is understanding the problem you want it to solve – not chasing the latest shiny thing. Some businesses seem to be experiencing FOMO when it comes to AI – and they are the ones who risk being behind the eight ball if they don’t invest wisely in their people and fail to follow appropriate processes to identify the right AI solutions for their needs.”