L’intelligenza artificiale nella pratica contabile: un’analisi empirica

In recent years, technological evolution has profoundly transformed the ways in which economic and financial information is managed and interpreted, increasingly influencing accounting practice as well. Within this context, artificial intelligence emerges as a tool capable of supporting financial statement evaluation through applications integrated into management software, thereby reshaping the timing, processes, and operational practices of professionals. This study explores the main applications of artificial intelligence in accounting practice and examines their potential and limitations through an empirical comparison between a financial statement analysis produced by algorithmic software and a traditional evaluation conducted by a certified public accountant. The investigation also opens a broader reflection on the emerging implications for professional practice, with particular attention to regulatory, ethical, and data management issues, outlining evolutionary scenarios that are still in the process of being defined