ACCOUNTING AND ARTIFICIAL INTELLIGENCE A STUDY ON INCREASING THE EFFICIENCY AND PRODUCTIVITY OF ACCOUNTING PROCESSES

Abstract

This study aimed to demonstrate how Artificial Intelligence can assist in the accountant's activities, considering an improvement in professional performance and accounting operational processes. The research sought to understand how AI tools are being applied in the accounting environment and what the benefits, challenges, and limitations associated with their implementation are. The deductive method was used, with a qualitative approach, through a literature review and field research with the application of a questionnaire. The results indicate that AI has been incorporated into accounting systems with the aim of automating repetitive tasks, reducing errors, and expanding the analytical capacity of professionals, enabling greater efficiency and precision. However, it was observed that the full utilization of these technologies depends on well-defined internal processes and continuous training of the professionals involved. The study highlights that, although the integration between accounting and AI is already underway, there is still room for progress, especially in the adaptation of organizational routines and in the technical training of accountants to deal with the innovations of the 4.0 revolution.