Impact of Artificial Intelligence on Accounting

Artificial Intelligence (AI) is reshaping almost every sector of the global economy, and accounting is no exception. Its increasing presence within financial and managerial functions has prompted debates about how the profession will evolve in the coming years. This study examines the concept of AI and its applications in accounting by reviewing contemporary research and scholarly perspectives. As organizations move toward data-driven ecosystems, the ability to interpret large volumes of information becomes essential. This makes AI adoption not merely optional but fundamental for future-ready accounting operations. The findings indicate that AI will not eliminate accountants; instead, it will redefine their responsibilities by shifting their role from transactional processing to analytical and advisory functions. To remain relevant, accounting professionals must acquire advanced technological competencies. Overall, the study concludes that AI will significantly transform the accounting profession and enhance its strategic value in modern business environments.