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Raționamentul profesional și inteligența artificială: implicații asupra profesiei contabile

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dc.contributor.author Cojocaru, Maria
dc.contributor.author Dolghi, Cristina
dc.date.accessioned 2024-01-05T09:03:53Z
dc.date.available 2024-01-05T09:03:53Z
dc.date.issued 2023-11
dc.identifier.isbn 978-9975-167-32-1 (PDF)
dc.identifier.uri https://irek.ase.md:443/xmlui/handle/123456789/2982
dc.description COJOCARU, Maria, DOLGHI, Cristina. Raționamentul profesional și inteligența artificială: implicații asupra profesiei contabile = Professional Judgment and Artificial Intelligence: Implications for the Accounting Profession. In: Învățământul superior contabil: provocări și soluții: Colocviu științific cu participare intern. în memoriam prof. Viorel Ţurcanu, 17 noiem. 2023, ed. a 2: Culegere de teze științifice. Chişinău: SEP ASEM, 2023, pp. 17-19. ISBN 978-9975-167-32-1 (PDF). en_US
dc.description.abstract The authors of this paper address the issue of professional judgement in the accountanting profession, without neglecting the role of information technology and artificial intelligence in the professional practice. Applying the method of analysis and synthesis of the latest research and achievements in the development of information technologies, applied in particular by the Big Four accounting firms, allowed the authors to test the hypothesis that the use of professional judgment in the accounting profession cannot be completely replaced by the artificial intelligence. The research led to the conclusion that in the near future the information technologies will greatly affect the requirements of the labour market, and thus, the providers of accounting education must anticipate these changes in order for the skills of graduates of the programmes to meet these expectations. JEL: M41; CZU: 657:004.8; DOI: https://doi.org/10.53486/isc2023.05 en_US
dc.language.iso other en_US
dc.publisher ASEM en_US
dc.subject contabilitate en_US
dc.subject raționament profesional en_US
dc.subject inteligența artificială en_US
dc.subject profesia contabilă en_US
dc.title Raționamentul profesional și inteligența artificială: implicații asupra profesiei contabile en_US
dc.title.alternative Professional Judgment and Artificial Intelligence: Implications for the Accounting Profession en_US
dc.type Article en_US


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