Artificial Intelligence and The Strategic Change Of Theaccountant's Roles: A Theoretical Approach

Resumen

Background: Based on the premise that technology has changed the way in which the Accounting profession is exercised, it becomes relevant to understand the challenges thatCertified Accountants face when using artificial intelligence.Method: Smart technologies have enormous potential as tools at the service of accountingand the preparation of financial and non-financial information for decision-making, however, theyalso affect the practice of the profession, which legitimizes concerns about the evolution of theprofession and the need to assume new functions. Results: The greater the incorporation of technology in companies, the more and betterskills accounting professionals will need to ensure to show their relevance and ability to add value.This rapidly evolving scenario requires a real change in the accountant's functions, but also thepossibility of emerging new opportunities. Thus, the present research proposal consists of adescriptive study with a quantitative and qualitative component and aims to analyse the potentialuse of artificial intelligence in accounting, and its consequent impact on the functions of theaccountant.Conclusion: The quantitative component will be supported by a questionnaire addressed toCertified Accountants, while the qualitative component will be supported by an interview guide andwill have the purpose of collecting comments on the proposed objective, as well as on the results obtained in the quantitative analysis.