The Impact of Artificial Intelligence on Modern Accountancy: Challenges and Opportunities of the 21st Century
Keywords:
Artificial intelligence, accountancy, digital competences, transformationAbstract
This research was grounded in a narrative review of scientific literature aimed at exploring the impact of artificial intelligence within the field of accountancy. A critical methodology was employed to synthesise and contrast the findings of various studies, emphasising both the advantages and limitations, as well as the ethical considerations linked to the implementation of artificial intelligence in accounting. The methodological protocol included key stages such as the clear definition of the research problem, the meticulous selection of articles based on inclusion and exclusion criteria, and the structured organisation of information to enable thorough analysis. The review identified fundamental transformations driven by artificial intelligence, including the automation of routine processes and the enhancement of analytical and predictive capabilities. It also highlighted the challenges accountants face, such as the need to acquire new digital skills and address ethical and regulatory concerns. The analysis proposes future research directions to deepen the understanding of AI’s impact and to develop strategies that support adaptation and professional growth in this evolving context.
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