RT journal article
T1 ARTIFICIAL INTELLIGENCE AND THE STRATEGIC CHANGE OF THE ACCOUNTANT'S ROLES: A THEORETICAL APPROACH
A1 Acabado Romana, Fernando
A1 Guillen Gestoso, Carlos
A1 González Fernández, Silvia María
A1 Morais Santos, António
A2 Psicología
K1 human factor
K1 organization
K1 organizational change
K1 resistance
K1 management
AB Based on the premise that technology has changed the way in which the Accounting profession is exercised, it becomes relevant to understand the challenges that Certified Accountants face when using artificial intelligence.The greater the incorporation of technology in companies, the more and betterskills accounting professionals will need to ensure to show their relevance and ability to add value.This rapidly evolving scenario requires a real change in the accountant's functions, but also thepossibility of emerging new opportunities. Thus, the present research proposal consists of adescriptive study with a quantitative and qualitative component and aims to analyse the potentialuse of artificial intelligence in accounting, and its consequent impact on the functions of theaccountant.The quantitative component will be supported by a questionnaire addressed toCertified Accountants, while the qualitative component will be supported by an interview guide andwill have the purpose of collecting comments on the proposed objective, as well as on the resultsobtained in the quantitative analysis.
PB Economics and Finance
SN 2754-6209
YR 2023
FD 2023-09-08
LK http://hdl.handle.net/10498/31738
UL http://hdl.handle.net/10498/31738
LA eng
DS Repositorio Institucional de la Universidad de Cádiz
RD 21-sep-2026