Artificial Intelligence in Accounting: transformation, ethics, and redefining the role of the accountant.

Abstract

Artificial intelligence has transformed the field of accounting, establishing itself as a key tool for optimizing the management of accounting data within organizations. Its capacity to automate routine tasks raises questions as to whether this shift represents an evolution or a revolution in the accounting profession; by freeing professionals from operational activities, it enables them to focus on more strategic functions -such as data analysis and financial planning- thereby contributing to business revenue growth. Furthermore, this transformation of traditional methods is acknowledged for its distinct advantages, including process efficiency and improved decision-making—as well as for the associated risks regarding security, reliability, and technological dependency.