L'intelligence artificielle au service de la profession comptable : vers une transformation durable

In the face of rapidly advancing technologies, artificial intelligence (AI) has become a strategic lever in the evolution of the accounting profession. This sector is undergoing a profound transformation, marked by the increasing automation of tasks once handled exclusively by humans. The integration of AI into accounting firms enables the delegation of routine functions to machines, allowing professionals to focus on higher-value responsibilities. Accountants are adapting their practices by leveraging intelligent systems to enhance performance, strengthen competitiveness, and meet the evolving demands of the profession. This shift requires ongoing skill development and targeted training support. In this context, this article examines the implications of AI integration into the accounting profession through a theoretical framework and a qualitative study conducted with 20 firms located in various cities across Morocco.