"Accounting Day" Survey: AI Adoption Tops Out at 20%, Accounting Work Remains Largely Manual

Yayoi Co., Ltd. (Headquarters: Chiyoda-ku, Tokyo; Representative Director, President & CEO: Kenichiro Muto; hereinafter referred to as "Yayoi") has designated March 31st, the end of the fiscal year when the role and importance of accounting are re-emphasized by many companies, as "Accounting Day." In conjunction with "Accounting Day," Yayoi conducted a "Survey on the Actual Status of AI and DX Utilization in Accounting Operations" targeting 515 accounting personnel working in SMEs with fewer than 100 employees, to clarify how the environment and awareness surrounding accounting operations are changing.

＜What is "Accounting Day"＞

"Accounting Day" is an anniversary established by Yayoi Co., Ltd. and Misoca Co., Ltd.*1 once a year to reflect on and consider accounting. In 2016, when Misoca became part of the Yayoi group, the importance of accounting operations was recognized, and March 31st, when many companies close their fiscal year, was designated as "Accounting Day" to welcome the new fiscal year with a fresh perspective.

*1 Yayoi Co., Ltd. merged with Misoca Co., Ltd. in 2020.

Survey Results Summary

・ Year-end busy season sees accounting staff workload more than double normal months. Over 60% feel the work is "intense," while approximately 70% of accounting tasks remain primarily manual, revealing a reality of continued reliance on analog processes.

・ AI tool adoption limited to about 20%, with 60% self-assessing as "not able to utilize them sufficiently." Even in companies that have introduced AI, a majority of responses rated their utilization as "60 points or less." Concerns and distrust, such as "human final confirmation is necessary" and "ultimately, all items need to be checked," are hindering the widespread adoption of AI.

・ While wanting to delegate routine and checking tasks to AI, the majority believe final judgment should be made by "humans." AI is expected to handle routine tasks such as input checking and automatic classification. Many accounting personnel believe that interpreting laws, handling irregular situations, and making decisions involving responsibility are "human roles.".

・ Ø In the AI era, the value of accounting shifts from "tasks" to "judgment, communication, and responsibility." The survey results suggest that the spread of AI will not take away the roles of accounting staff but will serve as an opportunity for them to evolve into beings who can demonstrate value that only humans can provide, by reducing their workload.

＜Survey Overview＞

Survey Period: Friday, March 13, 2026 - Saturday, March 14, 2026

Target Audience: 515 accounting personnel working in SMEs with fewer than 100 employees

Survey Method: Internet-based questionnaire survey

・Request regarding the use of survey data

When using the survey data, please include the following credit:

Source: "Survey on the Actual Status of AI and DX Utilization in Accounting Operations" conducted by Yayoi.

Please refrain from processing the data. Redesigning graph illustrations is permitted.

Survey Report

Over 60% experience intense workload during year-end; 70% still rely on manual, analog processes

The workload during the busy season more than doubled compared to normal months. On the other hand, approximately 70% of respondents indicated that "over 60% of their accounting tasks are performed manually," revealing a reality where a significant portion of operations still depends on human labor. Furthermore, the result that half of accounting personnel find their daily tasks "troublesome and boring" suggests a situation where not only are they busy, but the tasks themselves are perceived as lacking added value.

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