Abstract:

The implementation of Artificial Intelligence (AI) in accounting is transforming traditional practices. It encourages a hybrid approach in which professionals focus on analyzing and interpreting data, while AI tools complement and optimize these activities. This study explores how AI is being integrated into accounting and professionals' perceptions of this integration.

To this end, interviews were conducted with professionals in the field. The results show that adopting AI brings essential benefits, including greater precision, efficiency, and strategic advantages for organizations.

On the other hand, the results highlight the importance of effectively using AI, which can provide a competitive advantage in the market. Additionally, the need for continued training is highlighted so that professionals can keep up with rapid technological developments. Future research is suggested to explore the impact of AI on specific accounting tasks and the role of higher education in preparing professionals for this new context.