Abstract : Artificial intelligence is significantly influencing the whole economy, with impacts ranging from major to significant. The increased use of artificial intelligence in the accounting sector has sparked debates on the future of accounting firms. This article explores the core principles of artificial intelligence in accounting and examines many possible applications of these principles. This research aims to analyse the perspectives of several reviewers to assess the impact of artificial intelligence (AI) on the accounting industry. Significant data processing and analysis skills will be essential to fulfil the demands of the future corporate environment. Utilising artificial intelligence to improve the skills of professionals like accountants is advisable. This study aims to assess the pros and cons associated with the use of artificial intelligence (AI) in the accounting sector. Although artificial intelligence will not fully substitute accountants, the study's results indicate that it will affect the obligations accountants are tasked with. To ensure people have the greatest chances for success, they must have certain technical skills. This article explores the significant influence of artificial intelligence (AI) on the accounting industry and how it may enhance competitiveness in the job market due to heightened rivalry.

Keywords: Artificial Intelligence, Accounting, Auditing, Technology.