Balashiha, Moscow, Russian Federation
VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 657
UDC 330
The article analyzes the transformation of the accounting profession in Russia in 2025–2026 under the influence of the use of automation tools and the implementation of artificial intelligence. The tasks assigned to algorithms (processing of primary documents, reconciliations, reporting), new competencies of the specialist (data analysis, AI supervision, strategic consulting), as well as the challenges of digitalization in the context of import substitution and technological sovereignty of the economy are examined. It is argued that AI does not replace but transforms the role of the accountant towards that of a strategic business partner.
accountant, artificial intelligence, accounting automation, profession transformation, digitalization
1. Kak menyaetsya rol' buhgaltera v biznese v 2026 // RBK Companies. 2026 URL:https://companies.rbc.ru/news/L9V8Pwc9H6/kak-menyaetsya-rol-buhgaltera-v-biznese-v-2026/ (data obrascheniya: 28.01.2026).
2. Vazhnye izmeneniya zakonodatel'stva dlya buhgaltera // its.1C.ru 2026 URL: https://its.1c.ru/db/newscomm/content/480582/hdoc (data obrascheniya: 16.02.2026).
3. Gorina, S. A. Nacional'nye standarty buhgalterskogo ucheta i audita v kontekste ekonomicheskoy bezopasnosti i suvereniteta Rossii // Uchet. Analiz. Audit. 2025. T. 12, № 4. S. 26–35. DOI:https://doi.org/10.26794/2408-9303-2025-12-4-26-35.
4. Issledovanie: II-assistentov i II-agentov ispol'zuyut uzhe 39% rossiyskih kompaniy // SberAnalitika. 2026. URL: https://sberanalytics.ru/researches/automation (data obrascheniya: 22.01.2026).
5. II v buhgalterii: kakova rol' cheloveka v avtomatizacii rutinnyh processov // Finversia. 2025. URL: https://www.finversia.ru/publication/ii-v-bukhgalterii-kakova-rol-cheloveka-v-avtomatizatsii-rutinnykh-protsessov-156640 (data obrascheniya: 09.09.2025).
6. II vs Buhgalter: bitva za rabochee mesto 2030 Istochnik: Buduschee buhgalterii v epohu II: avtomatizaciya ili ischeznovenie professii? © Copyright - 2024, Finguru https://fingu.ru/blog/ii-vs-bukhgalter-bitva-za-rabochee-mesto-2030/#yak-02 // Fingu.ru 2025 URL: https://fingu.ru/blog/ii-vs-bukhgalter-bitva-za-rabochee-mesto-2030/#yak-02 (data obrascheniya: 08.12.2025).
7. Moschenko, O. V. Iskusstvennyy intellekt v buhgalterii: prakticheskoe primenenie i ekonomicheskiy effekt // Vedomosti. 2026.
8. Konsaltingovyy gigant zayavil o massovom uvol'nenii sotrudnikov, ne veryaschih v II // CNews 2026 URL: https://www.cnews.ru/news/top/2026-03-20_konsaltingovyj_gigant_rasproshchaetsya?ysclid=mn4qaxwy60487312348 (data obrascheniya: 20.03.2026).
9. Kak avtomatizaciya i II menyayut rabotu buhgalterii v 2026 godu // KUB2B 2026 URL: https://www.qb2b.ru/blog/kak-avtomatizatsiya-i-ii-menyayut-rabotu-bukhgalterii-v-2026-godu/ (data obrascheniya: 17.03.2026).
10. Orlova E.A. Vzaimodeystvie buhgalterskoy sluzhby s vneshnimi i vnutrennimi pol'zovatelyami buhgalterskoy informacii / Orlova E.A., Suglobova S.A. // Russian Journal of Management. 2025. T. 13. № 7. S. 81-87.
11. Demina I.D. Social'no-ekologicheskie faktory v korporativnoy otchetnosti organizaciy APK: ocenka i obespechenie dostovernosti /Demina I.D., Dombrovskaya E.N., Gordova M., Suglobova S.A. // Ekonomika, trud, upravlenie v sel'skom hozyaystve. 2026. № 2 (133). S. 17-27.
12. Suglobov A.E. Sostoyanie i problemy adaptacii mezhdunarodnyh standartov audita v Rossii / A.E. Suglobov, V.I. Boboshko, I.A. Ladnyuk // Mezhdunarodnyy buhgalterskiy uchet, 2010. - S. 67-74.
