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Accounting has evolved significantly over the centuries, from its rudimentary origins to the adoption of advanced technologies such as artificial intelligence (AI). This article explores this historical trajectory and examines how new technologies are transforming accounting practices. Initially focused on fiscal compliance and asset control, accounting has adapted to meet the complex demands of modern economies. The methodology of this study was based on a bibliographic review, utilizing scientific articles and theses. The results indicate that AI increases the accuracy and efficiency of accounting processes by automating repetitive tasks and enhancing data analysis, allowing accountants to take on more strategic roles. However, AI also presents challenges in terms of data privacy and security, highlighting the importance of an ethical approach and continuous professional development.
Carvalho et al. (Mon,) studied this question.