A UTILIZAÇÃO DA INTELIGÊNCIA ARTIFICIAL PELO PROFISSIONAL CONTÁBIL NA PRESTAÇÃO DE SERVIÇOS CONTÁBEIS

Abstract

This study aims to identify the use of artificial intelligence in the provision of accounting services by accounting professionals in the state of Mato Grosso do Sul. The study methodology involves a descriptive quantitative approach, using an online questionnaire with closed questions, based on a 5- point Likert scale, to analyze the perception of professionals regarding the use of AI. The study reveals that professionals in Mato Grosso do Sul perceive AI as an innovative and useful technology, especially for facilitating operational tasks, such as data analysis and automation of activities. In addition, professionals use several AI tools, such as Gamma.ia, ChatGPT, GPT-4, Gemini (Google), NotebookLM, Osome, Pry, Google AI, ERP systems, and accounting and ancillary software. This study is justified by the need to understand the effective integration of AI in accounting, addressing the associated risks, and to contribute to the debate on the evolution of the profession in a rapidly changing technological environment. The research provides valuable insights into the AI tools used by accounting professionals, providing access to these technologies and expanding opportunities for other professionals to adopt new practices and tools that can improve the efficiency and quality of services provided.