From Luca Pacioli to Artificial Intelligence

Abstract

This article explores the transformative journey of the accounting profession, starting from the foundational principles of double-entry bookkeeping introduced by Luca Pacioli in 1494, to the current paradigm shift driven by Artificial Intelligence (AI). The research analyzes how digitalization is redefinitioning the accountant's role from a traditional "number cruncher" to a strategic business advisor. By examining the integration of AI, machine learning, and cloud accounting, the study highlights the necessity of continuous professional adaptation and the ethical implications of delegating decision-making processes to algorithms. CZU: 657.1:004.8; JEL: M40, M41