The Role of an Accountant in an Artificial Intelligence Environment

Task. Today, with the development of artificial intelligence application in various fields, there are more and more questions about the role of man in this environment, more and more discussions about the necessity of certain professions, about their disappearance or modernization. These same questions have caused the profession of accountant, and its opportunities have prompted discussions on the Internet and at meetings, conferences, etc. The existing arguments of supporters and opponents of the accounting profession, the justification of its necessity or unnecessity determine the relevance of the selected topic. Model. This article presents a rationale and analytical support for the necessity of the accounting profession. Conclusions. The evidence base presented by the author about the demand for the accounting profession and its necessity, about the development of economic specialties, despite the introduction of artificial intelligence in the work of almost all specialists, confirms the need for workers with such professional qualities and competencies. Based on the identified aspects of the development of the accounting profession in conjunction with new technologies, the author suggests future possible names of economic specialties. Practical significance. The practical significance of the article is that the obtained conclusions will be able to dispel myths about the irreversibility of the disappearance of the accounting profession and prove its unconditional importance. Originality. The uniqueness of the article consists in the fact that it provides analytical data substantiating the potential of the accounting profession and economic areas in general, as well as proposed new unique names for a number of specialties.