The role of the accountant in the digital transformation of accounting through the application of Artificial Intelligence

The study analyzes how artificial intelligence is revolutionizing accounting and the role of the accountant in the digital context. Based on an online literature review, based on up-to-date academic sources, different points of view about the effect of Artificial Intelligence on accounting functions were examined. The objective is to identify the importance of accountants obtaining new digital skills and adjusting to technological platforms. The findings indicate that, although most recognize the advantages of Artificial Intelligence in the efficiency and accuracy of accounting work, there is also limited preparation. It is concluded that constant training is crucial to keep professionals up to date and have a strategic impact on decision-making. Instead of replacing the accountant, Artificial Intelligence emerges as an ally that enhances their skills, and creates new possibilities for the profession.