The accounting processes and the role of the profession is undergoing radical transformation with the fast-paced development of Artificial Intelligence (AI) and Big Data Analytics (BDA) especially in the Industry 6.0. The paper focuses on the effects of AI and BDA in accounting in five key areas such as automation and accounting process efficiency, accounting professional role and skill demands, professional judgment and decision making, ethical, governance, and data security implications, and value creation driven by strategies and sustainability. The study is in the form of the survey data of 574 accounting and finance professionals where the proposed connections are tested on the basis of the reliability analysis, correlation analysis and multiple regression methods. The results indicate that AI and BDA can play a very important role in the accounting outcome and BDA can somewhat more effectively predict the accounting outcome than AI. The most relevant of the two models is generation of strategic and sustainability-oriented values and the decision-making and professional judgement improvement is second. The findings reveal that the ethical governing and data security is required even though the operation is becoming more efficient, the responsible use of technology, which is embraced by use of automation, is required. The current research could be used to supplement the existing literature in the accounting and information systems field by offering empirical evidence of the possible impact that smart technologies have on influencing the professional functions and value creation within the Industry 6.0 environment. The results can provide practical lessons to policymakers, educators, and practitioners who are striving to bridge the gap between accounting competencies, governance system, and sustainability goals and the current digital transformation.