The Future of the Accounting Profession in the Age of Artificial Intelligence: Automation, Ethics, and the Transformation of Work
DOI:
https://doi.org/10.34630/tth.v6i1.7283Keywords:
Artificial Intelligence, Accounting, Profession, Automation, EthicsAbstract
The expanding use of Artificial Intelligence in accounting and auditing is frequently presented as a threat to professions based on routine tasks, yet literature points to a transformation far more complex than mere substitution. This article argues that the accounting profession is not facing extinction but is rather being profoundly transformed by the automation of tasks and the reconfiguration of work toward analytical functions and decision support. Artificial Intelligence shifts value from data processing to information management and the mediation between data and decisions, demanding an active role in ethical oversight and systems validation. This evolution requires continuous reskilling, integrating technical, interpersonal and strategic communication competencies, ultimately redefining the accountant as a trusted advisor.References
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