The Metamorphosis of the Accounting Profession in the Era of Artificial Intelligence: from Data Processing to Strategic Consulting Through Agentic AI

Over the past few decades, digital transformation has reshaped the accounting profession. Against this backdrop, this paper examines the evolving role of professional accountants in an era marked by accelerated adoption of artificial intelligence (AI), with particular emphasis on the emergence of Agentic AI, a paradigm that repositions practitioners from data processors to strategic advisors actively engaged in high-impact decision-making. The study investigates how AI technologies are transforming professional competencies and accounting judgment, highlighting the shift from routine operational tasks to value-added activities that characterize the Accounting+ era. It proposes an integrated framework for advancing the profession through the adoption of Agentic AI and identifies the core skills required to thrive in the Smart Accounting era. The analysis also addresses human-AI collaboration and emerging ethical challenges, as well as the new opportunities that AI creates for the future of accounting.