Abstract:

The rapid integration of artificial intelligence in the financial sector is fundamentally transforming the accounting profession, automating routine bookkeeping tasks and redefining required competencies. For Generation Z students entering the labor market, this technological shift forces a critical evaluation of traditional career paths. The primary objective of this paper is to assess the extent to which the development of AI tools influences the career choices of accounting students, with a particular focus on the migration away from classical bookkeeping toward specializations requiring advanced expert judgment, such as financial auditing and tax advisory. The study employed a quantitative research method based on a structured questionnaire conducted among finance and accounting students. The results indicate that the majority of respondents perceive traditional bookkeeping as highly susceptible to automation, which stimulates their professional migration toward technologically safer, expertknowledge-based roles. The article concludes that universities must adapt curricula to develop cognitive competencies, and employers should proactively implement modern AI tools.