“Accounting Day” Survey: AI Adoption Stalls at 20%, Accounting Reality 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 comes to a close. As the founder of this day, Yayoi conducted a “Survey on the Actual Status of AI and DX Utilization in Accounting Operations,” targeting 515 accounting staff working at small and medium-sized enterprises with fewer than 100 employees, to clarify how the environment and awareness surrounding accounting operations are changing.

<About “Accounting Day”> “Accounting Day” is a commemorative day established by Yayoi Co., Ltd. and Misoca Co., Ltd.*1 as a day to think about and reflect on accounting once a year. In 2016, when Misoca joined the Yayoi group, the two companies designated March 31st—the day many companies close their fiscal year—as “Accounting Day,” a day to recognize the importance of accounting work and welcome the new fiscal year with a fresh mindset.

*1 In 2020, Yayoi Co., Ltd. absorbed and merged with Misoca Co., Ltd.

Survey Results Summary - During the busy fiscal year-end period, the workload of accounting staff more than doubles compared to normal months. While over 60% feel they are “overworked,” about 70% of accounting tasks are still performed manually, revealing a reality that has yet to break free from analog dependence. - AI tool adoption remains at about 20%, and 60% of users self-evaluate that they are “not utilizing it sufficiently.” Even among companies that have introduced AI, many respondents rated their utilization level at “60 points or less,” with anxiety and distrust—such as “human final verification is necessary” and “in the end, every item must be checked”—acting as barriers to full integration. - While many want to entrust routine and checking tasks to AI, the majority believe that “humans” must handle final judgments. Accounting staff expect AI to handle routine tasks like input verification and automated sorting, but believe that legal interpretation, handling irregularities, and judgment involving responsibility are “human roles.” - In the AI era, the value of accounting is shifting from “tasks” to “judgment, dialogue, and responsibility.” The survey results suggest that the spread of AI will not take away the roles of accounting staff, but rather serve as an opportunity for them to evolve into professionals who demonstrate value that only humans can provide by reducing their workload.

<Survey Overview> Survey Period: March 13, 2026 (Fri) – March 14, 2026 (Sat) Survey Target: 515 accounting staff working at SMEs with fewer than 100 employees Survey Method: Internet-based questionnaire - Request regarding the citation of survey data: Please include the following credit when using the survey data: Source: “Survey on the Actual Status of AI and DX Utilization in Accounting Operations,” conducted by Yayoi. Please refrain from using the data in a modified form. Re-creating graph designs is permitted.

Survey Report Over 60% face extreme workloads at fiscal year-end. 70% still rely on manual, analog processes. Workload more than doubled during the busy season compared to normal months. Meanwhile, about 70% of respondents answered that “60% or more of accounting tasks are performed manually,” revealing that most operations still rely on human labor. Furthermore, the fact that half of the accounting staff feel their daily work is “troublesome or boring” suggests that the issue is not just about being busy, but that the work itself is in a state where it is difficult to feel added value.

AI adoption reaches 40%, but 60% self-evaluate as “not utilizing it sufficiently.” The adoption rate of AI tools for accounting tasks remains limited at about 20%. Additionally, 60% of companies that have already introduced AI rated their own utilization level at “60 points or less,” highlighting the reality that introduction does not directly lead to utilization or results. Common challenges in AI utilization included “I don't fully trust it because human final verification is necessary” (33.4%) and “In the end, humans check everything, so it doesn't reduce the effort” (25.4%).

In the AI era, the value of the “human” in accounting awaits beyond being freed from “tasks.” Expectations for efficiency in routine tasks were high, including “automatic checking/alerts for input errors, duplicates, and fraud” (49.1%), “automation of daily journal entries” (34.6%), and “reading/digitizing receipts and invoices (OCR, etc.)” (31.7%). Furthermore, even if AI becomes widespread in the future, many respondents felt that their value would not be lost, with answers such as “Simple tasks will be handled by AI, but the human role in final judgment will remain as it is” (34.0%) and “I will shift to a role of handling advanced judgment and analysis closer to management, freed from simple tasks” (17.7%).

In free-text responses, there was a strong recognition that the human role lies in areas that cannot be judged by simple rule application, such as areas involving legal interpretation (tax judgments, fraud detection), approval decisions based on the purpose and background of entertainment and expense settlements, and handling irregularities. There were also voices pointing out the necessity of human involvement as the final responsible party to determine “whether that information is truly correct,” rather than accepting AI judgments and proposals as they are.

Furthermore, it became clear that accounting staff are viewed as entities that support the entire organization, such as by creating an environment where other departments can proceed with work smoothly and providing a sense of security through attentive responses to employees. These results suggest that AI utilization is not something that takes away the roles of accounting staff, but rather an opportunity to evolve their roles into value that only humans can provide—judgment, dialogue, and responsibility—by reducing their workload.

Conclusion This survey revealed that while expectations for AI are rising, about 70% of accounting tasks still rely on manual labor, and AI utilization has not yet fully taken root. Despite over 60% feeling overworked at the end of the fiscal year, the recognition that “humans must handle final verification” remains strong due to anxiety and distrust of AI, keeping utilization limited.

On the other hand, accounting staff strongly recognize the importance of roles that only humans can perform, such as legal interpretation, handling irregularities, and judgment involving responsibility, suggesting that the value of accounting in the AI era is shifting from “tasks” to “judgment and responsibility.” What is required is not to forcibly replace work with AI, but to develop a work environment based on the division of roles between humans and AI.

To address these challenges, “Yayoi Kaikei Next” supports the creation of an environment where accounting staff can concentrate on essential tasks like judgment and verification by streamlining accounting, expenses, and billing collectively, thereby reducing the burden of daily routine tasks. Yayoi will continue to promote initiatives that enhance the value of accounting work through technology.

<About “Yayoi Kaikei Next”> “Yayoi Kaikei Next” is a cloud accounting service that realizes “Accounting, Expenses, and Billing. Easy for anyone, streamlined all at once.” It is designed so that anyone can perform daily tasks smoothly, even without specialized knowledge of accounting. A key feature is the ability to centrally manage not only traditional accounting tasks but also ledger and financial statement creation, invoice issuance, and expense settlement. This streamlines complex tasks and provides an environment where managers and staff can focus on their core business. Furthermore, “Yayoi Kaikei Next” continues to evolve from the perspective of management support, not just operational efficiency. It supports the acceleration and improved accuracy of management decisions through real-time visualization of management status, understanding of cash flow, and smooth coordination with tax accountants and accounting firms. URL: https://www.yayoi-kk.co.jp/kaikei/kaikei-next/