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The Impact of Artificial Intelligence on Accounting—The View of Certified Accountants

2024Book part Restricted access
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datacite.subject.fosCiências Sociais
dc.contributor.authorGrácio, Leonor
dc.contributor.authorEugénio, Teresa
dc.contributor.authorAzevedo, Graça
dc.date.accessioned2025-12-15T11:31:25Z
dc.date.available2025-12-15T11:31:25Z
dc.date.issued2024
dc.description.abstractIn recent years, artificial intelligence (AI) has taken on an important role in various daily tasks. This is a transformative technology that is impacting several areas, one of which is accounting. The daily tasks of Certified Accountants (CAs) are increasingly being automated using machines. This scenario is evolving and transforming before the eyes of accounting professionals, which requires a high level of adaptability, as well as the new skills needed to perform the profession. The research conducted consists of a quantitative study and its general objective is to analyze the opinion of CAs on the impact that AI may have on their profession. The quantitative analysis of this work is supported by a survey addressed to CAs, which was subsequently analyzed using SPSS software. The main conclusions of this study are that CAs predict that AI will have an impact on accounting and expect the impact of this technology to be significant, but they do not agree that it will replace the profession of CA. There is also willingness on the part of the CAs for there to be collaboration between accounting professionals and AI in the future. This collaboration will bring together accounting professionals and AI, which will make it possible to get the best out of each other.eng
dc.identifier.citationGrácio, L., Eugénio, T., & Azevedo, G. (2024, July). The Impact of Artificial Intelligence on Accounting—The View of Certified Accountants. In International Conference in Accounting and Finance Innovation (pp. 236-256). Cham: Springer Nature Switzerland.
dc.identifier.doi10.1007/978-3-031-77531-4_15
dc.identifier.isbn9783031775307
dc.identifier.isbn9783031775314
dc.identifier.issn3004-958X
dc.identifier.issn3004-9598
dc.identifier.urihttp://hdl.handle.net/10400.8/15039
dc.language.isoeng
dc.peerreviewedyes
dc.publisherSpringer Nature
dc.relation.hasversionhttps://link.springer.com/chapter/10.1007/978-3-031-77531-4_15
dc.relation.ispartofInformation Systems Engineering and Management
dc.relation.ispartofThe Challenges of Era 5.0 in Accounting and Finance Innovation
dc.rights.uriN/A
dc.subjectArtificial Intelligence
dc.subjectAccounting
dc.subjectCertified Accountants
dc.subjectHybrid Work
dc.subjectSoft Skills
dc.titleThe Impact of Artificial Intelligence on Accounting—The View of Certified Accountantseng
dc.typebook part
dspace.entity.typePublication
oaire.citation.endPage256
oaire.citation.startPage236
oaire.citation.titleInternational Conference in Accounting and Finance Innovation
oaire.versionhttp://purl.org/coar/version/c_970fb48d4fbd8a85
person.familyNameCardeira Grácio
person.familyNameEugénio
person.givenNameLeonor
person.givenNameTeresa
person.identifier.ciencia-id1F17-50A3-BEE2
person.identifier.orcid0009-0002-5185-1721
person.identifier.orcid0000-0003-1040-3164
person.identifier.scopus-author-id54079668000
relation.isAuthorOfPublication45304884-6e93-458c-886c-1f36f9622b2c
relation.isAuthorOfPublication63b6d075-7a05-4f91-8d46-4e9cbe93dc09
relation.isAuthorOfPublication.latestForDiscovery63b6d075-7a05-4f91-8d46-4e9cbe93dc09

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