Due to modes of communication, society is described by the rapid changes and innovation in all knowledge domains. In the new millennium, economy can be seen like a scene in which businesses have become e-business, commerce has become e-commerce, e-service, but at the same time, new e-communities are born. In this paper, they were approached in a view of a great actuality, the newest directions of accounting modernization through intelligent systems such as expert systems. The outgrowth of such s technological ensemble assumes going through a very complex research and development activity, which is impossible to handle individually or through the perspective of a single domain. That`s why team work and multidisciplinary have formed the keywords of the entire approach. Out through are illustrated the notions of accounting, accounting profession, artificial intelligence, expert systems.
The impact of artificial intelligence on accounting