o:37644 Impacts of Artificial Intelligence on Accounting and the Accounting Profession en Abstract In this paper, the author analyzes the potential threats and opportunities, and the associated challenges, brought about by the widespread application of artificial intelligence in business activities and in accounting itself as a business language, for accounting education, and the accounting profession. Special attention is paid to the new EU regulation and its impact on accounting practice and consequently on the quality of accounting information used for making economic decisions and accountability purposes to a spectrum of stakeholders. The author concludes that the successful application of AI in accounting practice and education depends on the fulfillment of certain assumptions regarding the competencies of professional accountants and accounting educators. Keywords: accounting profession, accounting education, artificial intelligence 1552100 978-625-006372-9 2026-01-27T13:22:08.523Z 44 no 46 Danica Jović Univerzitet u Beogradu Ekonomski fakultet 0000-0002-1410-2820 application/pdf 139247 https://phaidrabg.bg.ac.rs/o:37644 no yes 1 70 92000004 11A03 Proceedings of 25th SCF International Conference on “Economic, Social, and Educational Implications of Artificial Intelligence”, Antalya, October 9-12, 2025 67 72 Bandirma Onyedi University 2025