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Comparison · dataset August 2026

Accountant vs Software Engineer: which is more exposed to AI?

Effectively tied: 4 points separate Accountants from Software Engineers.

Accountant scores 71% time-weighted AI exposure and Software Engineer scores 67% — close enough that the headline number tells you almost nothing. The difference lives underneath it: Accountants lose the most ground on "data entry and transaction recording" (97%), while for Software Engineers it is "write boilerplate & crud code" (92%). The two sit in different families — Business & Finance and Computer & Math — so any move between them is a career change, not a lateral step.

4PP GAP

Seven dimensions, side by side.

METRICACCOUNTANTSOFTWARE ENGINEERDELTA
AI exposure71%67%4pp gap
Resilience score47/10069/10022pt gap
Substitutable work time51%32%Fully automatable today
Human-critical work time26%20%Models score poorly here
Median salary$78k$132k$54k apart
10-year growth4%17%Software Engineer
US workforce1.4M1.8MBLS OEWS
Task level

What actually creates the gap.

Accountants spend 51% of their time-weighted week on tasks a current model can produce end-to-end, against 32% for Software Engineers. The single largest contributor is "data entry and transaction recording", graded at 97% and worth 15% of the role's time. That one task accounts for more of the gap than any difference in seniority, tooling, or industry.

Accountant
MOST EXPOSED TASKS
  • Data entry and transaction recording97% · 15% time
  • Reconcile accounts92% · 12% time
  • Generate financial statements88% · 10% time
  • Tax return preparation81% · 14% time
HUMAN-CRITICAL CORE
  • Stakeholder communications14% · 7% time
  • Fraud investigation18% · 5% time
  • Strategic financial advisory21% · 14% time
Software Engineer
MOST EXPOSED TASKS
  • Write boilerplate & CRUD code92% · 14% time
  • Generate unit tests from specs88% · 8% time
  • Author documentation85% · 6% time
  • Translate code between languages81% · 4% time
HUMAN-CRITICAL CORE
  • Mentor junior engineers11% · 3% time
  • Negotiate scope with stakeholders14% · 5% time
  • Triage production incidents22% · 4% time
What transfers

Both roles lean on procedural, cognitive — that is the part of your experience that travels intact. The real divide is creative: Software Engineers score 61 there against 28 for Accountants, a 33-point spread. That is the gap you would actually have to close.

DIMENSIONACCOUNTANTSOFTWARE ENGINEER
Creative2861
Judgement5841
Switching between them
ModerateDIFFICULTY

Neither role lists the other as a mapped adjacent career. With 16 points of average separation across capability dimensions, a move is realistic but not free: expect to deliberately rebuild the dimensions listed above rather than assume they carry.

Score your own exposure in 8 questions →

Common questions.

Is Accountant or Software Engineer more at risk from AI?

Accountant. It scores 71% time-weighted AI exposure against 67% for Software Engineer — a 4-point gap. 51% of accountant work time is already fully substitutable by current models, versus 32% for Software Engineers.

Which pays more, Accountant or Software Engineer?

Software Engineer, by roughly $54k at the median ($132k versus $78k). Note that the higher-paying role here is also the less AI-exposed one, which matters if you are weighing pay against durability.

Can a accountant switch to being a software engineer?

Neither role lists the other as a mapped adjacent career. With 16 points of average separation across capability dimensions, a move is realistic but not free: expect to deliberately rebuild the dimensions listed above rather than assume they carry.

Which role is growing faster, Accountant or Software Engineer?

Software Engineer, at 17% projected ten-year growth versus 4% — a 13-point difference. Growth and AI exposure are separate signals: a role can grow in headcount while the content of the work is substantially rewritten.

Methodology
Scores are time-weighted across each role's canonical O*NET tasks, graded against current frontier-model capability. How we score.