INTELIGENCIA ARTIFICIAL NO PROCESSO CONTÁBIL: Desafios Entre a Eficiência Profissional e a Responsabilidade Ética do Contador

Abstract

The present work addresses the influence of Artificial Intelligence (AI) on accounting practices, analyzing its impacts on operational processes, decision-making, and the role of the accounting professional within organizations. The main issue is to understand how AI can contribute to the efficiency and quality of financial statements without considering the intellectual and ethical aspects of the accountant. The study aims to examine the benefits, risks, and transformations that the adoption of this technology has brought to the accounting profession, highlighting the importance of adapting to digital innovations. The justification is based on the need to understand the integration of AI as a tool for strategic support, ensuring greater productivity, accuracy, and reliability of information, without losing sight of ethical responsibility and data security. The results indicate that process automation and predictive analysis allow for greater speed and assertiveness in business decisions, while also demanding a new professional profile based on hybrid competencies, critical thinking, and continuous learning. Finally, Artificial Intelligence does not replace the accountant, but rather redefines their role, transforming them into a strategic agent essential for organizational development, capable of integrating technical knowledge with the technological and ethical demands of contemporary accounting.