TY - GEN AU - Romana, Fernando AU - Guillen Gestoso, Carlos AU - González Fernández, Silvia María AU - Ávila Forero, Antonia A4 - Psicología PY - 2024 SN - 2347-3215 UR - http://hdl.handle.net/10498/31669 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. Smart technologies have... LA - eng PB - International Journal of Current Research and Academic Review KW - Algorithms KW - Accounting KW - Certified Accountants KW - Artificial Intelligence KW - Learning Machines TI - The Strategic Change of the Accountant's Roles: A Theoretical Approach ER -