The article analyzes the transformation of the accounting profession in Russia in 2025–2026 under the influence of the use of automation tools and the implementation of artificial intelligence. The tasks assigned to algorithms (processing of primary documents, reconciliations, reporting), new competencies of the specialist (data analysis, AI supervision, strategic consulting), as well as the challenges of digitalization in the context of import substitution and technological sovereignty of the economy are examined. It is argued that AI does not replace but transforms the role of the accountant towards that of a strategic business partner.
Orlova et al. (Thu,) studied this question.