The Pivotal Role of Accounting in Civilizational Progress and the Age of Advanced AI: A Unified Perspective

This paper comprehensively explores the significant role that accounting plays in the progress of social civilization and delves into the profound impact of accounting on the advancement of social civilization, integrating its historical evolution and modern applications with emerging technological trends in Artificial Intelligence (AI), Artificial General Intelligence (AGI), Artificial Superintelligence (ASI), and Universal Basic Income (UBI). By examining accounting's role in fostering economic growth, corporate governance, governmental functioning, and social equity, alongside the transformative potential of advanced AI, the paper highlights how these domains interconnect to shape future societies. Comparative analyses between socialist and capitalist accounting systems underscore diverse approaches to leveraging AI technologies for equitable development and innovation. The findings illuminate the indispensable role of accounting as a cornerstone for global progress and ethical advancement in an AI-dominated era.