Transformação contábil na era da inteligência artificial

Abstract

In a world where humans are increasingly integrated with the digital realm, it is necessary to reflect on the transformation of the accountant’s role and their positioning in society and the labor market. The introduction of Artificial Intelligence (AI) in accounting requires changes in technical skills and an expansion of the accountant's role. In this context, this study aims to explore the impacts of AI employment in accounting activities and identify the challenges and opportunities in this landscape of technological advances. To achieve this, the research employs the Theory of Technological Disruption as a theoretical basis to support its arguments and considerations. Using a qualitative approach, data was collected and analyzed from scientific articles to highlight the benefits and challenges for accounting arising from the adoption of AI. Among the results, it was observed that the impacts extend from routine tasks to more complex activities. Technology increases business efficiency, eliminates the possibility of unintentional errors, and supports more effective human resource management. However, the use of AI also presents challenges to be addressed, such as ethical dilemmas like deprofessionalization, data breaches, and unemployment. On the other hand, technology enables the promotion of social and environmental well-being by meeting sustainable development goals. Studies suggest educational reforms to prepare future accounting professionals for the demands of a constantly evolving market.