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    O IMPACTO DA INTELIGÊNCIAARTIFICIAL NA CONTABILIDADE DIGITAL E NA PROFISSÃO CONTÁBIL:
    (2024-11-06) ANA BEATRIZ FELIX POLVEIRO; HUGO AUGUSTO HILARIO MOTTA
    Over the years, accounting has undergone significant transformations, driven by the advancement of technologies. The way in which certain tasks are carried out has changed more and more over time and with the evolution and discovery of more effective tools and ways of carrying them out. Among the technological advances in this field of study, Artificial Intelligence (AI) stands out, which has come to the fore operating with surprising automation in accounting activities, and which, although it is a positive change, ends up raising concerns among professionals in the area who fear that their functions will be replaced by machines. Based on the above, the objective of this research was to investigate the impact of Artificial intelligence on digital accounting and evaluate the extent to which this technology is affecting the role of accounting professionals. The methodology used was a bibliographical review in the construction of concepts and theoretical bases and field research among accounting professionals, using a form, with the aim of obtaining information regarding these people's opinions on the topic. The research found that, despite the challenges, artificial intelligence has already been positively accepted among professionals, although there was a small amount of resistance demonstrated. Furthermore, there is an evident improvement in the accuracy and efficiency of accounting services, however companies are not fully prepared and concerned about training their employees to face technological advances. Therefore, it is concluded that AI has the potential to transform accounting into a more efficient and strategic profession, but it is crucial that professionals adapt and acquire the necessary skills to operate in their roles.