Potential impacts of artificial intelligence for management accounting in the perception of professionals in the field
DOI:
https://doi.org/10.21680/2176-9036.2025v17n2ID34359Keywords:
Management Accounting, Artificial Intelligence, Machine Learning, Deep Learning, Process MiningAbstract
Purpose: The objective of this research is to verify the potential impacts that Artificial Intelligence (AI) can have within the field of Management Accounting (MA) in the perception of professionals in the field.
Methodology: The research is exploratory-descriptive and qualitative in nature, classified as a survey, an appropriate strategy for analyzing facts and descriptions (Martins & Theóphilo, 2009). Data collection took place through semi-structured interviews with seven professionals considered experts in the areas of study. The data was analyzed using content analysis.
Results: The results show that some AI functions could potentially interfere with the business and converge with previous investigations, namely: process mining and machine learning. Among the activities that facilitate the insertion of artificial intelligence are budget preparation, custodial management (especially task processes) and preparation and use of management relationships. Another aspect addressed is the potential of technology and expanded as the variables used for analysis, dealing with a large quantity of data, in addition to factors such as time reduction, quality increase, greater process agility and error reduction. Furthermore, let us discuss the impacts on professional training in the face of the adoption of new technologies.
Contributions of the Study: The main contribution of this research is the discussion about which MA practices can be effectively affected by AI, especially considering that it is not possible to guarantee the real impact of AI on management practices. Additionally, the opinion of experts, as people who experience or have experienced the topic closely, makes tangible knowledge that has been limited to the theoretical field in most of the research consulted during the execution of this study.
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