Raționament și scepticism profesional contabil în era inteligenței artificiale

Abstract

This research explores the application of professional accounting reasoning and skepticism in the context of the accelerated integration of artificial intelligence (AI) in accounting and auditing practices. As AI takes on repetitive tasks and improves data analysis, the role of accountants and auditors is transforming, with an increasing emphasis on human judgment, ethics, and a critical attitude essential to the credibility of financial information. The main purpose of the study is to analyze how AI influences the exercise of professional reasoning and skepticism, identifying both opportunities for reinforcement and risks of diminishing these qualities. The research aims to understand how the accounting profession maintains its discernment in an algorithm-assisted environment. The methodology adopted is a fundamental, theoretical one, combining a conceptual and bibliographic analysis on professional reasoning, professional skepticism and AI in accounting and auditing. This approach allows a holistic understanding of the interaction of information technology in the exercise of the activities of the accounting and auditing profession. The results of the research show that AI can free up human resources for more complex tasks, requiring superior professional reasoning and applied skepticism in interpreting data and validating the information generated by algorithms. However, there is also the risk of over-reliance on AI, which could diminish the ability to critically analyze and challenge evidence. The scientific contribution of the paper consists in providing a nuanced perspective on the evolution of the essential skills of the accountant in the digital age, contributing to the discussion about the future of the profession. The practical implications are aimed at developing accounting education programs that emphasize critical thinking and ethics, as well as guiding professionals in the responsible integration of AI to reinforce, and not undermine, professional reasoning and skepticism. CZU: 657.007.3:004.8; JEL: M40