ABSTRACTThe increasing integration of Artificial Intelligence (AI) in business operations has significantly transformed financial accounting practices. AI technologies such as machine learning, robotic process automation, and intelligent data analytics are being widely adopted to automate accounting processes, enhance accuracy, and support decision-making. This paper examines the impact of AI on financial accounting practices, focusing on its benefits, challenges, and implications for accounting professionals. Using a descriptive research approach based on secondary sources and limited primary insights, the study finds that AI improves efficiency, reduces errors, strengthens fraud detection, and enables real-time financial reporting. However, challenges such as high implementation costs, data security risks, and skill shortages continue to affect adoption. The study concludes that AI is reshaping the accounting profession by shifting the role of accountants toward analytical and strategic functions.
Dr. Atul Kumar Sharma (2026) studied this question.