The Strategic Change of the Accountant's Roles: A Theoretical Approach

Resumen

Based on the premise that technology has changed the way in which the Accounting professionis exercised, it becomes relevant to understand the challenges that Certified Accountants facewhen using artificial intelligence. Smart technologies have enormous potential as tools at theservice of accounting and the preparation of financial and non-financial information for decisionmaking, however, they also affect the practice of the profession, which legitimizes concernsabout the evolution of the profession and the need to assume new functions. The greater theincorporation of technology in companies, the more and better skills accounting professionalswill need to ensure to show their relevance and ability to add value. This rapidly evolvingscenario requires a real change in the accountant's functions, but also the possibility of emergingnew opportunities. Thus, the present research proposal consists of a descriptive study with aquantitative and qualitative component and aims to analyse the potential use of artificialintelligence in accounting, and its consequent impact on the functions of the accountant.