DOI: 10.11648/j.ijefm.20261404.15 ISSN: 2326-9561

Artificial Intelligence, Internationalization, and the Future of Accounting: Redefining Global Financial Expertise

Marja-Liisa Tenhunen
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The accounting profession is undergoing a profound transformation driven by the convergence of artificial intelligence (AI), digital transformation, and internationalization. Rapid advances in machine learning, robotic process automation, predictive analytics, and intelligent auditing systems are fundamentally changing how financial information is generated, analysed, and utilized, while globalization continues to increase the complexity of financial reporting, regulatory compliance, and cross-border business operations. This study aims to examine how these technological and international developments are redefining the competencies, roles, and strategic value of accounting professionals in the digital economy. This research adopts a qualitative conceptual approach based on an extensive review and synthesis of contemporary academic literature in accounting, artificial intelligence, digital innovation, international business, and professional education. By integrating these interdisciplinary perspectives, the study develops a comprehensive framework explaining the evolution of accounting from a transaction-processing function toward a strategic, technology-enabled profession. The findings demonstrate that AI is automating routine accounting activities while significantly enhancing auditing, financial reporting, risk management, forecasting, and decision support. Simultaneously, internationalization requires accountants to possess global regulatory knowledge, intercultural competence, and the ability to operate effectively within multinational business environments. The study further identifies a new competency profile that combines accounting expertise, AI and data analytics capabilities, ethical judgment, digital literacy, and international business understanding. To conceptualize this transformation, the article introduces the framework of Global AI-Enabled Financial Expertise (GAIFE), which integrates professional accounting knowledge, digital intelligence, and global competence into a unified model for future accounting practice. The study concludes that competitive advantage in the accounting profession will increasingly depend on the successful integration of human expertise with intelligent technologies. Universities, professional accounting bodies, employers, and policymakers should therefore redesign accounting education and lifelong learning strategies to prepare professionals capable of creating strategic value in an increasingly AI-driven and globally interconnected financial environment.

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