By Harriet Roach, published 7 November 2025
Over the past few years, I’ve observed a significant shift in the accounting profession, particularly in transactional roles. Where once teams of junior accountants handled the bulk of data entry, reconciliations, and routine processing, much of that work is now being carried out by advanced software, algorithms, and artificial intelligence. Technology is increasingly capable of doing the “heavy lifting” in ways that are faster, more accurate, and cheaper than human labour. For those of us in the profession, it’s impossible to ignore the fact that the very nature of transactional accounting is evolving and, in many cases, contracting.
From a business perspective, these changes are driven by economic choices that make sense in an intensely competitive environment. Companies are under constant pressure to reduce costs, streamline operations, and improve efficiency. While the recent tough economy has certainly accelerated these decisions, the truth is that such changes were probably inevitable even in calmer times. Businesses will always look for the most efficient route to market, and technology provides an opportunity to automate routine work and redeploy human talent into more strategic, value-adding roles. The result is fewer introductory or junior roles, which has been challenging for those just entering the profession.
Interestingly, the reduction in transactional roles has been accompanied by another shift: fewer candidates entering the market. With rising living costs, university debt, and a social landscape in which welfare spending and financial pressures influence career choices, there simply aren’t as many people applying for these positions as there once were. This creates a peculiar balance in today’s job market - a “shrunken” candidate pool matched by a shrinking number of transactional roles.
In this environment, the role of specialist recruitment services, like Sheridan Maine, has never been more critical. When businesses do require candidates for transactional accounting or finance roles, finding the right talent efficiently is paramount. The combination of fewer roles and fewer candidates means that connecting with the right people quickly can make all the difference. For organisations navigating this new reality, leveraging expert recruitment partners is no longer optional, it’s essential.
