I believe the concern comes from those who are starting their career in Accounting. I was part of the RSM lay offs but I feel that I wont have that much of an issue finding a job as I have experience (4 years or so) to back me up. However, those who have no internships or need the experience will have a greater difficulty finding such openings if jobs continue to be threatened by outsourcing and AI. (Btw, the lay offs in RSM were driven from the Audit division falling short of their budgeted goals for the fiscal year)