Challenges for Accountability in the Age of Artificial Intelligence

The study examines the transformation of accounting in the era of new technologies and artificial intelligence with a focus on the opportunities and challenges they present. It aims to analyse the trends in the evolution of accounting as well as the ways in which automation, business intelligence and artificial intelligence are changing traditional accounting processes. The article examines the main aspects of technological integration in accounting, including BI solutions and generative artificial intelligence (AI) in terms of their capacity to improve efficiency and transparency. It also examines the importance of the environmental and social dimensions of accounting is examined and the balance between technology and human expertise in the context of the ongoing transformation. The conclusions underline the need for professional development and adaptation of accounting professionals to the new realities and the importance of trust, ethics and strategic thinking on the path to technological progress.