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This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License
Adryanni Manurung, Nengsyh Untari Panjaitan, Iskandar Muda, Erlina
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DOI:10.17265/1548-6583/2025.03.0011
Department of Accounting, Universitas Sumatera Utara, Medan Campus, Sumatera, Indonesia
The rapid advancement of Artificial Intelligence (AI) and automation has significantly transformed the accounting profession, shifting the role of accountants from routine data processors to strategic decision makers and ethical stewards of technology. This conceptual study explores how AI and automation are reshaping accounting tasks, transforming required competencies, and redefining professional responsibilities. By analyzing relevant literature and theoretical frameworks, this paper identifies the evolving skill sets, both technical such as data analytics and AI literacy, and nontechnical such as critical thinking and ethical judgment, that are essential for modern accountants. The study also emphasizes the importance of continuous education, ethical integrity, and adaptive learning in navigating the digital transformation of accounting. Ultimately, this paper contributes to a deeper understanding of how accountants can maintain relevance and add value in an increasingly automated and data driven environment.
artificial intelligence, automation, accountant, role transformation, accounting skills
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