Vantagens do uso da inteligência artificial – IA como ferramenta de otimização da contabilidade gerencial

Abstract

The increasing incorporation of Artificial Intelligence (AI) into organizational processes has promoted significant changes in Management Accounting, particularly regarding process automation, data analysis, and decision-making support. In this context, this study aimed to analyze, through an integrative literature review, the impacts of Artificial Intelligence on the work of Management Accounting professionals, considering its effects on efficiency, information quality, and organizational decision-making. This is a qualitative and descriptive study developed through an integrative literature review. Searches were conducted in the Google Scholar, SciELO, and Spell databases, considering studies published between 2019 and 2025, of which nine met the established inclusion criteria. The findings indicate that Artificial Intelligence contributes to process automation, reduced operational errors, increased productivity, and improved quality of information used in management. On the other hand, the literature also highlights challenges related to implementation costs, professional training, information security, and organizational resistance to technological change. It is concluded that Artificial Intelligence represents an important support tool for Management Accounting, enhancing process efficiency and strengthening the strategic role of accounting professionals without replacing human judgment in information analysis and decision-making.