The Integration of Artificial Intelligence in Accounting and Its Implications for the Future of the Accounting Profession in Algeria: An Exploratory Study

The acceleration of technological transformation in the 21st century, particularly through artificial intelligence (AI), has reshaped traditional business operations, including accounting.This study investigates the integration of AI technologies into the accounting profession in Algeria and explores their potential impact on professional practices, employment structures, and the overall future of the field.The research adopts an exploratory approach combining theoretical and empirical analyses, drawing on surveys conducted among Algerian accountants and financial professionals.Findings reveal that AI contributes significantly to enhancing procedural efficiency, accuracy, and costeffectiveness in accounting processes.It facilitates real-time data analysis, fraud detection, and financial forecasting, thereby strengthening decision-making mechanisms.However, the study also identifies major challenges-such as cybersecurity threats, ethical dilemmas, job displacement risks, and a widening digital skills gap among practitioners.The results indicate that while AI cannot replace human accountants entirely, it necessitates a paradigm shift in professional competencies and ethics.Accountants must evolve toward strategic advisory and analytical roles, requiring continuous training and adaptation to emerging digital realities.The study concludes with strategic recommendations for policymakers and educational institutions to facilitate this transition within Algeria's economic landscape.