Inteligência artificial e contabilidade: uma análise a partir das percepções de alunos do curso de ciências contábeis da UTFPR Campus Pato Branco

Abstract

Technological transformations have been modifying the profile of accounting professionals, requiring new competencies and adaptation to the use of tools based on artificial intelligence. In this scenario, this study aims to analyze the perception of students of the Accounting Sciences program at UTFPR – Campus Pato Branco regarding the influence of artificial intelligence on the accounting profession. In this context, the guiding question of this investigation arises: what is the perception of students of the Accounting Sciences program at UTFPR – Campus Pato Branco about the influence of artificial intelligence on the accounting profession? This is a descriptive research, carried out through the application of a questionnaire divided into three blocks, which assess: (i) the profile of the respondents; (ii) the use and knowledge of the respondents in relation to AI; and (iii) the expectations and concerns of the respondents about the transformations resulting from AI in the accounting profession. The research sample consisted of 98 respondents, 60 female and 38 male. Data analysis was performed using descriptive statistics tests and Mann-Whitney and Kruskal-Wallis hypothesis tests. The results indicated that Accounting Sciences students at UTFPR – Campus Pato Branco have a good level of knowledge and a positive perception of artificial intelligence, recognizing its potential to improve accounting practices. However, practical use is still limited by the lack of incentive and training. The most used tool is ChatGPT, and factors such as gender, age, and length of experience influence perceptions of AI. It was also observed that the participants have positive expectations regarding the adoption of these technologies, highlighting the importance of professional adaptation and continuous qualification, without showing significant concern about the replacement of accountants in the labor market.