Contabilitatea la intersecția cu inteligența artificială: provocare contemporană

Abstract

The accounting profession stands out from other professions by assuming responsibility for all stakeholders involved in the activities of an economic entity (shareholders, employees, suppliers-creditors, banks, government, financial institutions, investors, etc.). Therefore, all events in an entity’s operations pass through the accounting profession, which means it is involved in all economic sectors (industry, trade, services, media), and the quality of these services has a direct impact on social life. The digitalization of the accounting profession is not a mere option but an inevitability driven by market evolution and customer expectations. The human capacity to create and effectively and intelligently use new knowledge contributes to the ongoing transformation of human society and, more importantly, to the development of entrepreneurial skills as a pillar of sustainable economies. The challenges facing the accounting profession—artificial intelligence, globalization, and information technology—require the continuous adaptation of professional practices. Artificial intelligence (AI) represents a major challenge for the accounting profession, but also an opportunity to evolve and improve the services offered. JEL: M41; CZU: 657:004.8; DOI: https://doi.org/10.53486/isc2024.13