TARTIFICIAL INTELLIGENCE AND THE STRATEGIC CHANGE OF THE ACCOUNTANT'S ROLES: A THEORETICAL APPROACH

Background: 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. Method: 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. Results: 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. Conclusion: The quantitative component will be supported by a questionnaire addressed to Certified Accountants, while the qualitative component will be supported by an interview guide and will have the purpose of collecting comments on the proposed objective, as well as on the results obtained in the quantitative analysis.