Digitalisation in accounting 2025/2026

What is the current state of digitalisation in accounting at companies in Germany, Austria and Switzerland? Our study "Digitalisation in accounting", now in its ninth edition, provides insights into the strategy, planning and design of technological transformation processes. Published regularly since 2017, it not only identifies short-term trends, but also longer-term, structural changes and sustainable developments. This allows valuable impulses to be derived for corporate practice. One of the main topics of the 2025/2026 edition is artificial intelligence (AI) - and the findings are clear: AI is becoming an increasingly important factor. 53 per cent of respondents are already using AI in accounting or are preparing to use it. 37 per cent report immediate time savings in transactional processes. The study identifies the most significant regulatory hurdle that needs to be overcome when using AI: data protection and data security.

Key findings at a glance

In 2025, digitalisation in accounting is well advanced. All areas analysed show clear progress compared to 2018. At the same time, new technologies are becoming increasingly important: learning systems such as AI are already being used by 28 per cent of companies and many more are planning to use them. Cloud solutions are used by 59 per cent, and robotic process automation (RPA) is used by 32 per cent.
The first AI applications have already been integrated into everyday life in many companies, usually initiated by the finance department or management. Users to date are largely satisfied with the results. The focus is often on the automation of standardised and repetitive tasks such as document processing or booking processes. More complex, analytical or strategic activities have been automated less frequently to date.
Although ESG remains an important component of corporate strategy, its importance as a direct management indicator is stagnating. Instead, regulatory requirements are taking centre stage. The recording of ESG data is partially digitalised in many places. Completely manual processes are rare, but end-to-end digitalisation is still lacking. New digital systems and applications are noticeably changing sustainability reporting as a whole.

The study is based on a survey conducted among employees of 209 companies. In addition to the quantitative survey and the evaluation and detailed analysis of the results, the study contains practical case studies and interviews with experienced managers. This time, the focus is on the support of ESG reporting through Large Language Models (LLMs).

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Artificial intelligence, automated processes, new reporting obligations: Find out in this study how companies in the DACH region are making their accounting systems fit for the future.

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