Artificial intelligence and the impact on accounting summary

Artificial intelligence and the impact on accounting

Authors

  • Camila Sousa Dias Alves Author

DOI:

https://doi.org/10.51473/rcmos.v1i1.2025.1058

Keywords:

Artificial Intelligence, Accounting, Technology, Ethics, Innovation.

Abstract

This scientific paper aims to analyze the impacts of artificial intelligence (AI) in the area of accounting, discussing its practical, ethical and technical implications. Technological evolution has radically transformed accounting processes, promoting greater agility, accuracy and data integration. The research contemplates the main challenges faced by professionals in the area, in addition to the emerging opportunities in the face of this new reality. The methodology used is based on literature review of contemporary authors, case studies and market observations until the year 2023. It is concluded that AI not only redefines functions, but also requires a reformulation of the professional and academic profile of accountants.

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Author Biography

  • Camila Sousa Dias Alves

    [1] Uninassau - centro Universitario Mauricio de Nassau

    Curso Ciencias Contabeis

References

ASSOCIAÇÃO BRASILEIRA DE NORMAS TÉCNICAS. NBR 6023: informação e documentação — Referências — Elaboração. Rio de Janeiro, 2018.

DELOITTE. Inteligência Artificial e o futuro do trabalho na contabilidade. 2020. Disponível em: https:// www2.deloitte.com. Acesso em: 10 mai. 2025.

FÓRUM ECONÔMICO MUNDIAL. The Future of Jobs Report 2020. Genebra: WEF, 2020. Disponível em: https://www.weforum.org/reports/the-future-of-jobs-report-2020. Acesso em: 15 mai. 2025.

PWC. AI in Auditing: The next frontier. 2021. Disponível em: https:// www.pwc.com. Acesso em: 12 mai. 2025.

REZAEE, Zabihollah; WANG, Jian. Big Data, Artificial Intelligence, and Analytics in Auditing and Accounting. Journal of Accounting and Auditing, v. 9, n. 2, p. 14-31, 2019.

VASCONCELOS, Carlos A. Contabilidade Digital e Inteligência Artificial: Desafios Éticos para a Profissão Contábil. Revista Contábil & Finanças, v. 33, n. 89, p. 134-150, 2022

Published

2025-06-05

How to Cite

ALVES , Camila Sousa Dias. Artificial intelligence and the impact on accounting summary: Artificial intelligence and the impact on accounting. Multidisciplinary Scientific Journal The Knowledge, Brasil, v. 1, n. 1, 2025. DOI: 10.51473/rcmos.v1i1.2025.1058. Disponível em: https://submissoesrevistacientificaosaber.com/index.php/rcmos/article/view/1058.. Acesso em: 7 jun. 2025.

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