The impact of artificial intelligence as a disruptive technology on accountancy is an in-depth research on how this particular innovative technology can affect the field of accountancy, discussing its advantages and disadvantages. In order to gather reliable responses to the questions connected to artificial intelligence on accountancy, the researchers held one-on-one interviews with professionals who are decision makers and accounting professionals with reputable working experiences. This study determines the emergent themes surrounding the perception of these individuals with factors pertaining to awareness, knowledge, applicability, and potential. Focal points as to what professionals and students under the said field should prepare for in order to adapt to the evolving technology of this generation is also discussed. In order to provide a complete knowledge of reasons, opinions, and insights while maintaining a position of neutrality in the research process, the researchers used the qualitative study process. The researchers were suitable to identify how AI can be an advantage to the field of accountancy in terms of efficiency and effectiveness. Despite the improvement of artificial intelligence, human intervention is still a necessity. Gathered from all the respondents, artificial and human intelligence can both work hand in hand in order to obtain best results.