More than three-quarters of accounting firms use AI, but strategic implementation is lacking

Compliance and auditing are lagging behind

AI has gained a foothold at most firms, but widespread use does not automatically translate into broad adoption. Text generation and communication (37%) and analysis and advice (32%) dominate. Only a quarter (24%) use AI in the areas of compliance and auditing, traditionally the core of the accounting profession. Consequently, the very domain with the highest added value remains untapped. This does not mean that firms are hesitant in their digital ambitions: for seven out of ten (68%) firms, automation is a priority, and 71 percent have sufficient budget available for it. Nevertheless, two out of five (41%) indicate that it is difficult to adapt to technological changes.

E-invoicing not yet widely adopted

Despite these ambitions, only 36 percent of firms inform clients about the benefits of e-invoicing. E-invoicing, in particular, ensures that financial data is available automatically and in real time. Technology and AI can then build on this foundation to identify anomalies, detect risks, and provide evidence-based advice on clients’ business operations. Yet firms still hardly view e-invoicing as a strategic asset. When asked how they differentiate themselves from competitors, only 14 percent cite e-invoicing and 24 percent cite data-driven advice.

Challenges are piling up

Firms must do more with fewer people, and that is precisely where AI and e-invoicing can make a difference. The biggest challenges this year are keeping up with laws and regulations (43%), fulfilling the proactive advisory role that clients expect (36%), and reducing manual administrative work (36%).

About the survey  

The Exact SME Barometer Survey is an independent study on the state of small and medium-sized enterprises (SMEs) in the Netherlands. It provides insight into the most important challenges and developments for SMEs, including in the areas of entrepreneurship, finance, and the adoption of new technologies. The most recent edition of the survey was conducted in the first quarter of 2026 by the research firm Markteffect, with over 1,700 respondents participating. In addition to an overarching SME report, sector-specific insights are available for the retail, manufacturing, business services, hospitality, construction, and accounting sectors. View the full article, published by Exact on June 25, 2026, including the complete barometer in Dutch here: www.exact.com/en/mkb-barometer.