Main Article Content
Recent developments in robotics and artificial intelligence (AI) as well as their applications have been affecting many aspects both of our lives and of the accounting field. However, the adoption of AI in business and accounting field is in an early stage. Although advocates of the AI awares this development representing a step forward and embracing new challenges in the future, the opponents reckon them as a step backward because many accountants do not adapt to the new business environment and may lag behind. Therefore, we should have an insight into the measures AI solving accounting and business problems, practical challenges, and necessary accounting skills to work together with these smart systems, achieving a more positive viewpoint in future. The paper aims to discuss some impacts of AI on accounting and novel trends of future accounting against the backdrop of current AI.