Artificial intelligence has revolutionized accounting processes and procedures, making them more effective and agile. The ability to perform tasks, previously restricted to humans, is challenging accountants to redefine their professional roles. This study aims to analyze the artificial intelligence systems adopted by companies and explore accountants’ adaptation to this new professional paradigm. The research covers the challenges arising from their implementation in accounting and the profession's prospects. The paper is based on an empirical study conducted with Portuguese companies in the industrial sectors, using quantitative analysis. The results show a tendency to adapt to artificial intelligence, indicating that accountants are prepared for a constantly evolving professional environment. In this context, there is a clear emphasis on developing analytical, management, and computer skills to add value to organizations. This paper highlights the imminent transformation of accounting driven by artificial intelligence, charting a path where cooperation between technology and human skills is the key to professional excellence in the ever-evolving technological landscape.

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Challenges of Artificial Intelligence in the Accounting Profession

  • Sara Pinho,
  • Helena Costa Oliveira,
  • Isabel Maldonado,
  • José de Campos Amorim

摘要

Artificial intelligence has revolutionized accounting processes and procedures, making them more effective and agile. The ability to perform tasks, previously restricted to humans, is challenging accountants to redefine their professional roles. This study aims to analyze the artificial intelligence systems adopted by companies and explore accountants’ adaptation to this new professional paradigm. The research covers the challenges arising from their implementation in accounting and the profession's prospects. The paper is based on an empirical study conducted with Portuguese companies in the industrial sectors, using quantitative analysis. The results show a tendency to adapt to artificial intelligence, indicating that accountants are prepared for a constantly evolving professional environment. In this context, there is a clear emphasis on developing analytical, management, and computer skills to add value to organizations. This paper highlights the imminent transformation of accounting driven by artificial intelligence, charting a path where cooperation between technology and human skills is the key to professional excellence in the ever-evolving technological landscape.