Research on the Transformation and Development of Traditional Accounting Positions in the Context of Artificial Intelligence

Abstract

Artificial intelligence technology is profoundly reshaping the accounting industry ecosystem, with fundamental accounting positions
facing pressure from intelligent systems. This paper analyzes the impact of AI on accounting roles, identifies challenges such as cognitive barriers, institutional lag, and technological disconnection in the transformation process, proposes pathways for transitioning toward management
accounting, intelligent technology, and data-driven decision-making, and offers recommendations for advancement from a multi-stakeholder
collaboration perspective, providing a reference for the professional restructuring of accounting personnel.