Artificial Intelligence in Accounting: Between Automation and Professional Judgment Assistant Lecturer Ali Marza Abdul-Hamza Al-Essawi The world is currently witnessing an accelerated digital transformation that has compelled various professions to reconsider traditional methods of work. The accounting profession is among those most affected by this transformation. The significant advancement in artificial intelligence technologies has changed the nature of many accounting tasks, as intelligent systems have become capable of processing and analyzing financial data and preparing reports with unprecedented speed and accuracy. The use of these technologies is no longer an optional addition for organizations; rather, it has become a necessity imposed by a business environment characterized by rapid change and an increasing volume and complexity of financial data. Artificial intelligence has contributed to the development of accounting practices by automating many procedures that previously relied on human effort, such as recording journal entries, reconciling accounts, preparing periodic reports, and analyzing financial indicators. It is now possible to process thousands of financial transactions within a short period while reducing errors resulting from manual data entry. This has enhanced operational efficiency, reduced operating costs, and saved accountants time to focus on higher-value tasks. The impact of artificial intelligence is not limited to operational aspects; it has also extended to financial analysis and managerial decision-making. Intelligent systems can analyze historical data, link it to current economic indicators, and provide forecasts that assist management in developing future plans and managing risks. They can also identify unusual patterns in financial data, contributing to the prevention of fraud and manipulation before they develop into significant financial problems. In the field of auditing, artificial intelligence has brought about a significant transformation in the nature of audit procedures. Auditors have moved from relying on testing limited samples of financial transactions to being able to examine entire data populations using intelligent analytical techniques. This has had a positive impact on audit quality, making the detection of errors and deviations more accurate while reducing the time required to complete audit procedures compared with traditional methods. In addition, these technologies help assess the effectiveness of internal controls and continuously monitor financial risks, thereby enhancing the confidence of investors and financial statement users. Despite these advantages, artificial intelligence cannot replace professional judgment, which remains at the core of accounting practice. Many situations require professional judgment based on experience, knowledge, and the ability to interpret accounting standards in light of the economic and legal circumstances surrounding an entity. When estimating provisions, assessing asset impairment, or selecting appropriate accounting policies, reliance on algorithms alone is insufficient, because such decisions involve qualitative factors that are difficult to convert into fixed mathematical formulas. Furthermore, complete reliance on intelligent systems may create new challenges related to information security and data confidentiality, in addition to the risk that users may rely on artificial intelligence outputs without verifying their relevance to practical circumstances. Therefore, it is essential to maintain a balance between benefiting from technological capabilities and adhering to the professional and ethical responsibilities of accountants. The quality of accounting information depends not only on the speed at which it is produced, but also on its accuracy, objectivity, and relevance to the needs of its users. Recent developments indicate that the future of accounting will move toward greater integration between humans and technology. Intelligent systems will handle routine tasks, while accountants will focus on financial analysis, evaluating alternatives, managing risks, and participating in strategic decision-making. This transformation requires universities and training institutions to update their curricula in line with emerging digital skills and to enhance students’ abilities in data analysis, the use of intelligent software, and engagement with modern technologies as supporting tools for professional practice. In light of the above, it can be concluded that artificial intelligence does not pose a threat to the accounting profession as much as it represents an opportunity to redefine the role of the accountant in accordance with the requirements of the digital economy. The profession is moving toward a stage in which the accountant becomes a strategic partner in decision-making, benefiting from the capabilities of artificial intelligence in processing data while simultaneously relying on professional experience and judgment to interpret results and make appropriate decisions. Therefore, the future of accounting will not be determined by technology alone, but rather by the accountant’s ability to utilize it effectively in a way that creates added value for the organization and enhances the quality and reliability of financial information.