THE USE OF ARTIFICIAL INTELLIGENCE IN THE CONTINUOUS IMPROVEMENT OF ACCOUNTING PROCESSES: A STUDY ON THE ACCOUNTING PROFESSION

Abstract

Accounting began in the 16th century, during the colonial period, when society realized the need to control and record commercial activities due to the intense flow of ships. This control generated the first reports and customs warehouses. This article uses qualitative approaches, with explanatory and descriptive methods, to analyze the impact of artificial intelligence (AI) on the continuous improvement of accounting processes, through a study of the accounting profession. Technology has caused a disruption in accounting, introducing innovations that break with traditional methods and transform the performance of professionals and the treatment of information. AI, an area of ​​computer science that creates systems capable of simulating human intelligence and making decisions autonomously, is a central agent of this transformation. The study focuses on the practical impact of AI in the accounting sector, through case studies that highlight its applications. Currently, many everyday processes in accounting are being automated, with the use of intelligent tools for data analysis and automatic decision-making. It is concluded that AI, when applied with appropriate protocols, can become an important ally for companies, promoting greater efficiency, agility, reliability, and error reduction in accounting activities, contributing to significant results and continuous improvement in the sector.