"Accounting Day" Survey: AI Adoption Stalls at 20%, Accounting Operations Still "Manual-Centric"

Yayoi Co., Ltd. (Headquarters: Chiyoda-ku, Tokyo; Representative Director, President and CEO: Kenichiro Muto; hereinafter "Yayoi") has designated March 31st as "Accounting Day," a date when the role and importance of accounting are once again recognized by many companies as the fiscal year-end approaches. In conjunction with "Accounting Day," Yayoi, as its founder, conducted a "Survey on the Actual State of AI and DX Utilization in Accounting Operations" targeting 515 accounting personnel working at small and medium-sized enterprises with fewer than 100 employees, to clarify how the environment and awareness surrounding accounting operations are changing. "Accounting Day" is an anniversary established by Yayoi Co., Ltd. and Misoca Co., Ltd.*1 as a day to reflect on and consider accounting once a year. When Misoca joined the Yayoi Group in 2016, March 31st, the date when many companies close their accounts, was designated as "Accounting Day" to recognize the importance of accounting operations and to welcome the new fiscal year with a fresh mindset. *1 Misoca Co., Ltd. was absorbed and merged by Yayoi Co., Ltd. in 2020. Survey Results Summary * During the busy year-end period, the workload of accounting personnel more than doubles compared to normal months. While over 60% feel "overworked," it was revealed that approximately 70% of accounting operations are still primarily manual, indicating a failure to break away from analog dependence. * AI tool adoption remains at about 20%, with 60% self-assessing that they "cannot fully utilize" it. Even among companies that have introduced AI, the majority rated their utilization at "60 points or less," with concerns and distrust such as "human final confirmation is necessary" and "all items still need to be checked" hindering its widespread adoption. * While there is a desire to entrust routine and checking tasks to AI, the majority believe that "humans" should handle final decisions. Accountants largely expect AI to automate routine tasks like input checks and journal entries, while considering legal interpretation, handling irregular situations, and making responsible decisions as "human roles." * In the AI era, the value of accounting shifts from "tasks" to "judgment, dialogue, and responsibility." The survey results suggest that the spread of AI does not deprive accountants of their roles but rather serves as an opportunity for them to evolve into a presence that demonstrates value only humans can provide, by reducing their workload. Survey Period: March 13 (Fri) – March 14 (Sat), 2026 Target: 515 accounting personnel working at small and medium-sized enterprises with fewer than 100 employees Survey Method: Internet questionnaire survey ・Request regarding citation of survey data When using survey data, please include the following credit: Source: "Survey on the Actual State of AI and DX Utilization in Accounting Operations" by Yayoi Please refrain from processing the data. Redesigning graphs is permitted. ■Survey Report Year-end sees over 60% overworked. Still 70% analog-dependent with "manual-centric" operations. During busy periods, the workload more than doubles compared to normal months. Meanwhile, approximately 70% of respondents stated that "more than 60% of all accounting operations are performed manually," revealing that much of the work still relies on human effort. Furthermore, the result that half of accounting personnel find their daily tasks "troublesome and boring" suggests that beyond mere busyness, the work itself is in a state where it is difficult to feel added value.