This study investigates the impact of artificial intelligence (AI), industrial advancements, and the Technology Acceptance Model (TAM) on the evolution of accounting and auditing practices. By employing TAM as the theoretical framework, the research explores how emerging technologies are reshaping traditional accounting procedures. Methodologically, the study is survey-based, inductive, and applied in nature. Data were collected using a combination of random and snowball sampling methods, yielding 212 valid responses. Questionnaire items were developed through content analysis of prior research to ensure comprehensive coverage of relevant constructs. The reliability and validity of the instrument were confirmed using Cronbach’s alpha, internal consistency measures, composite reliability, and average variance extracted (AVE). A standard Likert scale was employed for quantification. The results reveal that AI significantly enhances accuracy, efficiency, and decision-making in business operations, leading to improvements in financial reporting and auditing processes. Furthermore, the findings confirm that the Technology Acceptance Model serves as a valid approach to understanding the influence of AI on professional accounting practices. This research offers practical implications for accounting education, standard-setting institutions, and future academic research.