This scientific paper aims to analyze the impacts of artificial intelligence (AI) in the area of accounting, discussing its practical, ethical and technical implications. Technological evolution has radically transformed accounting processes, promoting greater agility, accuracy and data integration. The research contemplates the main challenges faced by professionals in the area, in addition to the emerging opportunities in the face of this new reality. The methodology used is based on literature review of contemporary authors, case studies and market observations until the year 2023. It is concluded that AI not only redefines functions, but also requires a reformulation of the professional and academic profile of accountants.
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