The purpose of this study is to conduct a futures research analysis of the qualitative characteristics of accounting information from the perspective of artificial intelligence. The research philosophy is interpretivism with an inductive approach, and using a mixed-method design and survey strategy, the data were collected and analyzed. To uncover in-depth insights necessary for identifying the study’s components, semi-structured interviews were conducted. Additionally, a questionnaire was developed based on the components identified in the qualitative phase, using a five-point Likert scale. The statistical population consists of university faculty members, accounting Ph.D. graduates, and professional accounting experts. Following data analysis using the Delphi method, five key drivers with the highest consensus levels and the lowest divergence of expert opinions were identified as final driving forces. These include: Authorized users’ access to information, Restriction of access, Strong information content, Timeliness of information, Predictability of information. The findings indicate that experts hold an optimistic view toward the future of the digital era. Despite the challenges posed by emerging technologies, artificial intelligence is expected to play a supportive role for accountants and auditors, and widespread job loss among accountants is not anticipated. As AI-based accounting and auditing reduce human error, future accounting practices are expected to increasingly integrate AI within operational processes.