The Fusion Between Artificial Intelligence and Accounting

Artificial Intelligence (AI) has transformed multiple sectors over time, and accounting is noexception. This discipline, traditionally based on manual records and repetitive tasks, nowfinds in AI an opportunity to optimize time and resources, reduce errors, and providereal‑time strategic information to stakeholders. This study analyzes the role of AI in modernaccounting through a qualitative review of academic sources published between 2015 and2024. The results show significant advances in automation, fraud detection, digital auditing,and predictive analysis. Although AI enhances efficiency, accountants must continuouslyadapt to technological changes to avoid professional gaps. AI does not replace theaccountant but redefines the profession toward analytical, supervisory, and ethically guideddecision‑making tasks.