ARTIFICIAL INTELLIGENCE IN THE PRACTICE OF THE PUBLIC ACCOUNTANT PROFESSION

Abstract

The present research work has been elaborated with the objective of defining the advantages of the use of artificial intelligence tools in the exercise of the profession of public accountant and the current situation of the accounting services consultancy in the city of sucre, in function to the application of these tools.

First of all, a thorough analysis of the current relationship between the tools of artificial intelligence and accounting and the advantages that this relationship could generate for the accountants is presented, and then the degree of application and advantages contained in the use of ai tools in the work of the accounting consulting firms located in sucre is demonstrated by means of a basket.

Currently there is a great process of adaptation of the accounting profession worldwide considering ai as an extremely useful tool in the daily work of the public accountant since this technology allows access to large volumes of data and share them, access to hardware and cutting-edge. To improve and assist the tasks of management accounting, financial accounting, tax planning and monitoring, consulting and specialized business advice and even auditing.

In this sense it is shown throughout the research the undeniable contribution of artificial intelligence to the development of the accounting profession and that unfortunately in our country the advantages of this tool are not used or exploited.