Raționamentul profesional și inteligența artificială: implicații asupra profesiei contabile

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