ARTIFICIAL INTELLIGENCE AND CONTEMPORARY CHALLENGES OF THE ACCOUNTING PROFESSION

Abstract

The development of technologies today is so rapid and so radically changes the realities around us, that one can not think about it and ignore it only if it is completely indifferent to the development of various spheres of human activity, including accounting. Today, opinions on the possible impact of technological development on the fate of accounting are not unanimous. Unfortunately, recently there has been a tendency to view new technologies as a threat to the accounting profession. More and more often one can hear expressions, that the accountant is a disappearing, a profession of the past, and from the moment of a certain level of robotization of document circulation, the human accountant will simply become redundant, like a driver of a self-driving car.