Opportunities for Application of Artificial Intelligence in Accounting Education

In the context of accelerated digital transformation and the increasing penetration of artificial intelligence (AI) into business practice, the accounting profession is undergoing significant changes that require adapting educational models in accounting, auditing, and finance. This article explores the possibilities for integrating technologies based on artificial intelligence into accounting education to increase the effectiveness of the learning process and prepare specialists who meet the requirements of the future professional environment. An in-depth review of the contemporary scientific literature has been conducted, changes in the professional roles of accountants and auditors have been analysed, and the necessary knowledge and skills for working in conditions of joint activity with intelligent systems. An overview of the progress of the Republic of Bulgaria in the field of introducing AI into education is also presented. On this basis, an integrated accounting education model is proposed that combines traditional pedagogical approaches with AI-based tools, emphasising the development of analytical thinking, digital literacy, ethical responsibility, and lifelong learning skills.