Keywords
Accounting profession
Career exploring
How to Cite
Accepted 2025-03-30
Published 2025-04-28
Abstract
In the current context of digital transformation and intelligent upgrading, the accounting profession is facing a transformation. This change brings challenges and opportunities at the same time. With the wide application of information technology, the combination of the accounting field and artificial intelligence is gradually deepening. It has gradually changed the traditional way of accounting and it is also gradually affecting the development of the accounting profession. The purpose of this paper is to explore how artificial intelligence impacts the accounting industry, from career substitution to the evolution of new career forms.Faced with the intensification of professional competition brought about by artificial intelligence and the reduction of demand for traditional accountants,In this paper, the literature review method is used to analyze the application status of artificial intelligence in the field of accounting.The research focuses on the challenges and opportunities of AI to traditional accounting, and at the same time, it also gives birth to new professional forms.Such as management accounting experts, risk accounting experts, etc.Through research, it is found that although AI technology can replace accounting professional judgment in some scenarios. But there is still no substitute for human intuition and moral responsibility. Therefore, the accounting profession needs to actively respond to this change by training people with complex skills and training.Enhance the competitiveness and adaptability of the whole industry.To sum up, this study is of great significance for understanding the impact of artificial intelligence technology on the accounting industry.It not only reveals the dual impact of career substitution and new career opportunities brought about by AI technology, but also reveals the potential of AI technology.It also provides useful enlightenment and suggestions for the future development of the accounting industry.With the continuous development and application of AI technology, the accounting industry will usher in broader prospects for development and more opportunities for innovation.
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