ACCOUNTING REVOLUTION IN THE DIGITAL AGE: THE TRANSFORMATIVE POWER OF ARTIFICIAL INTELLIGENCE

Abstract

This study addresses the transformative impact of Artificial Intelligence (AI) on accounting, exploring how this technology is reconfiguring the accounting field. Using an exploratory applied research approach, based on a literature review, the article broadly investigates the concepts, theories and applications of AI in accounting, highlighting benefits such as operational efficiency and new analytical capabilities. The study identifies that AI automates repetitive tasks, improves the accuracy of accounting processes, and empowers professionals to engage in strategic analysis. However, implementation faces challenges such as robust technological infrastructure, ethical issues, and the need for professional reskilling. Some recommended strategies include detailed evaluation of accounting processes, gradual implementation of AI, and establishment of governance policies to ensure its ethical and effective use. By gathering information throughout the research and analyzing the information, it was possible to understand the impacts of AI on accounting, providing crucial insights for professionals and organizations seeking to integrate this technology in a sustainable and beneficial way.