The Impact of Artificial Intelligence on the Financial – Accounting Profession

Abstract

Against the backdrop of unprecedented economic, scientific and technical growth, it marked the beginning of the era of artificial intelligence, a technology that is reconfiguring the entire contemporary society. This technological force, considered one of the most advanced technologies in the world, leaves its mark on every detail of our reality, from the simplest tasks to large-scale industrial processes. The financial-accounting field is constantly subject to the need to adapt, due to the permanent changes that occur, from accounting regulations to the way accounting is organized. A new challenge for the accounting field is represented by the emergence and integration of artificial intelligence in the organization of accounting activities. As digitalization and new technologies redefine the structure of today's world, human adaptability is transformed from an option into an imperative necessity in the face of new challenges. The purpose of this paper is to evaluate the impact of artificial intelligence on the accounting profession through AI programs, based on the study of national and international specialized literature. CZU: 004.8:657.007.3; JEL: M41, O33