Impactul inteligenței artificiale în profesia contabilă

Abstract

In recent years the discussion about modernization and evolution has been approached together with artificial intelligence, digitization or information technology. Because any change brings with it challenges, advantages, but also difficulties, discussions and contradictions have been signaled from the level of world economic institutions, European to national and regional ones. The growth of the global economy is driven by the competition of markets that are always trying to innovate and adapt to changes as quickly as possible to gain competitive advantages. Some innovations have been implemented for decades, others have been revolutionary. Artificial intelligence (AI) is considered to be a significant boost to emerging sectors of the economy. Economists, accounting professionals must not only know the legislation very well, but also have skills in using digital technology. In order to validate the idea that the accounting profession is greatly influenced by artificial intelligence, in our approach we will use the following structure: the review of specialized literature that will facilitate the enunciation of a deep theoretical foundation on the examined subject, the bibliometric analysis using the Web of Science platform with the terms " artificial intelligence in accounting profession" and the final part which consists of the evaluation of research directions regarding the impact of artificial intelligence on the accounting profession. CZU: 004.8:657.1-051; JEL: M41; DOI: https://doi.org/10.53486/issc2024.09