TY - GEN AU - Acabado Romana, Fernando AU - Guillen Gestoso, Carlos AU - González Fernández, Silvia María AU - Morais Santos, António A4 - Psicología PY - 2023 SN - 2754-6209 SN - 2754-6217 SN - http://doi.org/10.51586/2754-6209.2023.11.3.69.75 UR - http://hdl.handle.net/10498/31738 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... LA - eng PB - Economics and Finance KW - human factor KW - organization KW - organizational change KW - resistance KW - management TI - ARTIFICIAL INTELLIGENCE AND THE STRATEGIC CHANGE OF THE ACCOUNTANT'S ROLES: A THEORETICAL APPROACH ER -