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Abstract            Volume:12  Issue-3  Year-2024         Original Research Articles

Online ISSN : 2347 - 3215
Issues : 12 per year
Publisher : Excellent Publishers
Email : editorijcret@gmail.com

The Strategic Change of the Accountant's Roles: A Theoretical Approach
Fernando Romana1*, Carlos Guillen Gestoso1, Silvia Gonzalez Fernandez2 and Antónia Ávila Forero1
1Department of Management Sciences, Atlântica University, Oeiras Municipality, Portugal
2Department of Work Sciences, Cadiz University, Cadiz, Spain
*Corresponding author

Based on the premise that technology has changed the way in which the Accounting profession is exercised, it becomes relevant to understand the challenges that Certified Accountants face when using artificial intelligence. Smart technologies have enormous potential as tools at the service of accounting and the preparation of financial and non-financial information for decision-making, however, they also affect the practice of the profession, which legitimizes concerns about the evolution of the profession and the need to assume new functions. The greater the incorporation of technology in companies, the more and better skills accounting professionals will need to ensure to show their relevance and ability to add value. This rapidly evolving scenario requires a real change in the accountant's functions, but also the possibility of emerging new opportunities. Thus, the present research proposal consists of a descriptive study with a quantitative and qualitative component and aims to analyse the potential use of artificial intelligence in accounting, and its consequent impact on the functions of the accountant.

Keywords: Algorithms, Accounting, Certified Accountants, Artificial Intelligence, Learning Machines.
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How to cite this article:

Fernando Romana, Carlos Guillen Gestoso, Silvia Gonzalez Fernandez and Antónia Ávila Forero. 2024. The Strategic Change of the Accountant's Roles: A theoretical Approach.Int.J.Curr.Res.Aca.Rev. 12(3): 20-25
doi: https://doi.org/10.20546/ijcrar.2024.1203.003
Copyright: This is an Open Access article distributed under the terms of the Creative Commons Attribution-NonCommercial-ShareAlike license.