What Accenture Bought and What It Will Cost: A Structural Analysis of the Accenture–Replit Integration

Abstract

A structural analysis of the Accenture–Replit integration. The paper identifies four possible trajectories for the integration and examines the fundamental incompatibility that emerges when AI-assisted development works as intended: it reduces the friction that currently makes junior developer time billable, restructures the skill hierarchy, and creates pressure on a consulting model built around human-hours at scale. The analysis does not treat this as a risk to be managed — it treats it as a structural consequence to be read.