The rapid development of artificial intelligence (AI) technology has had a profound impact on the development of the accounting profession. This paper explores the applications of AI technology in the accounting field, such as intelligent financial software and intelligent auditing systems. It analyzes the influence of AI on the development of the accounting profession, including changes in the demand for accounting positions and the enhancement of skill requirements for accountants. Additionally, corresponding strategies are proposed. Research indicates that although the application of AI poses certain challenges to the accounting profession, it also brings new opportunities for its development. Accountants should actively adapt to technological changes and upgrade their skills to better cope with future career development.
Yue et al. (Tue,) studied this question.