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The role of accountants in the context of industry 4.0
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The article focuses on analysing the impact of Artificial Intelligence and Big Data on accounting nowadays and in the future in terms of organisational personnel apparatus, human resources, the degree of application of information technology, and the role of an accountant. Since then, the author has contributed practical notes to future accountants to improve the quality of accounting work, especially management accountants in business management, which is consistent with the development of AI and Big Data.
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