Digitalni repozitorijum
Univerziteta u Beogradu
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Impacts of Artificial Intelligence on Accounting and the Accounting Profession
Jović, Danica
Abstract In this paper, the author analyzes the potential threats and opportunities, and the associated challenges, brought about by the widespread application of artificial intelligence in business activities and in accounting itself as a business language, for accounting education, and the accounting profession. Special attention is paid to the new EU regulation and its impact on accounting practice and consequently on the quality of accounting information used for making economic decisions and accountability purposes to a spectrum of stakeholders. The author concludes that the successful application of AI in accounting practice and education depends on the fulfillment of certain assumptions regarding the competencies of professional accountants and accounting educators.
engleski
2025
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Keywords: accounting profession, accounting education, artificial intelligence