• Dr. Abbanapuri Yakaiah

This paper explores the multifaceted impact of Artificial Intelligence (AI) on accounting practices, addressing key dimensions of advancements, challenges, and opportunities. The definition of AI in accounting is established, tracing its historical context. Advancements are detailed, encompassing the automation of routine tasks, predictive analytics, and fraud detection. Challenges in implementation, including data quality issues, workforce adaptation, and ethical considerations, are discussed. Opportunities arising from AI integration, such as enhanced decision-making, cost reduction, and strategic financial management, are highlighted through case studies. The evolving role of accountants in the AI era is examined, emphasizing a shift towards strategic interpretation and decision-making. Future trends, including the integration of AI with emerging technologies, continued advancements in machine learning, and regulatory implications, are explored. The conclusion recaps key advancements, challenges, and opportunities, envisioning a future where AI and accountants collaborate to shape a dynamic and resilient landscape for accounting practices..

Artificial Intelligence, Accounting, Challenges, and Opportunities

"THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING PRACTICES: CHALLENGES, AND OPPORTUNITIES", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 11, page no.225-228, November-2025, Available :http://www.jetir.org/papers/JETIRHD06039.pdf

"THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING PRACTICES: CHALLENGES, AND OPPORTUNITIES", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 11, page no. pp225-228, November-2025, Available at : http://www.jetir.org/papers/JETIRHD06039.pdf