The evolution of accounting practice in the age of artificial intelligence: challenges and opportunities for higher education in public accounting
Abstrak
This paper explores the relationship between accounting and artificial intelligence (AI), highlighting the transformation of accounting practice through history, from its origins in ancient civilizations to the current digital era. It begins with a historical journey, from Mesopotamia to the Roman Empire, mentioning milestones such as the Merdiban method and Luca Pacioli's double-entry bookkeeping. The core of the study is a systematic review that assesses the impact of AI and Industry 4.0 on the accountant's role, emphasizing how technological evolution has driven efficiency and accuracy in accounting processes, transforming tasks and roles. Digitalization, far from rendering the accountant obsolete, provides the opportunity to adopt strategic roles, moving towards data analysis and decision-making. However, a challenge is highlighted in accounting education, which must evolve to equip professionals with the necessary skills in this digital context. In conclusion, it is argued that AI and automation not only redefine the accounting field towards technological integration but also ensure its future relevance, urging for proactive adaptation and interdisciplinary collaboration in the digital age.
Penulis (1)
José Londoño-Cardozo
Akses Cepat
- Tahun Terbit
- 2025
- Bahasa
- en
- Total Sitasi
- 2×
- Sumber Database
- Semantic Scholar
- DOI
- 10.25100/cdea.v41i81.13755
- Akses
- Open Access ✓