Viabilidade e desafios da inteligência artificial na contabilidade: um estudo de caso

Abstract

The implementation of artificial intelligence in accounting has been producing an innovative effect on the routines performed by accounting professionals through the development of systems and technological solutions capable of automating operational and repetitive processes, transforming the data produced into real-time strategic information, and directing accountants time toward managing their clients businesses. Thus, this research aims to investigate the perception of the partners of an accounting firm regarding the feasibility, challenges, and changes arising from the implementation of AI in their internal processes. To this end, interviews were conducted with the firm’s partners, who classified the use of AI as an ally in improving their operational efficiency, saving time on manual tasks, and redirecting their employees to perform consultative and strategic activities that help their clients in decisionmaking. Moreover, there was a considerable increase in their client portfolio and revenue without increasing the number of employees after its implementation. In this context, it is possible to observe a shift in the traditional practices of accounting processes, which impacts the future of the accounting profession concerning specialization in data analysis, and managerial, strategic, and consultative skills in a scenario of adaptation to rapid technological advances.