ACCOUNTING 4.0: THE CHALLENGES FOR ACCOUNTING PROFESSIONALS

Abstract

This article aims to expose the impacts of the introduction of technology on the performance of the accounting professional, since the rise of the instruments provided by this culminated in the replacement of human labor by computerized labor in simplified tasks, as well as the need for the accounting professional to adapt his way of working. It is noted that, with the advent of artificial intelligence, the possibility of unifying business databases and integrated accounting systems, the accountant sees himself in the need to qualify beyond his area of ​​training, being essential to acquire computer knowledge. For this purpose, a descriptive methodology was used, based on consultation of existing bibliographies on the subject. From the research, it is concluded that it is necessary for the accounting professional to adapt to the new metrics of the profession, starting to monitor technological innovations and employ technological instruments for their performance, in addition to being willing to overcome challenges and changes.