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  • 标题:The impact of the Artificial Intelligence on the accounting profession, a literature’s assessment
  • 本地全文:下载
  • 作者:Mirela Simina Stancu ; Adriana Duţescu
  • 期刊名称:Proceedings of the International Conference on Business Excellence
  • 电子版ISSN:2558-9652
  • 出版年度:2021
  • 卷号:15
  • 期号:1
  • 页码:749-758
  • DOI:10.2478/picbe-2021-0070
  • 语种:English
  • 出版社:Sciendo
  • 摘要:Artificial Intelligence is changing the reality of the accounting field, on a rapid way, due to the benefit of improving and reshaping the actual way of performing activities on this domain. Over the years accounting has changed significantly by replacing the work with paper and pencil first with computers, but more importantly with programmes able to decrease time spend on repetitive work that reduce the amount of errors. The interest on Artificial Intelligence solutions in this domain is not new but on the last years researchers become more focused on it. Despite the material progress there seems to be not enough data to support companies’ willingness to embed Artificial Intelligence solutions into their accounting activities. Also, an important aspect of this reality is the capability of experts to adapt faster to the new status quo and to acquire the necessary skills to be able to work with Artificial Intelligence solutions and to overcome the fear of losing their jobs. This paper is focusing on understanding the impact of Artificial Intelligence solution in accounting by conducting a qualitative research based on relevant literature review, of the last years. This paper is highlighting the potential changes Artificial Intelligence can bring to the accounting jobs and the necessary steps to be taken in order to prepare for the new jobs, in which Artificial Intelligence solutions will be more present.
  • 关键词:Artificial Intelligence;Accounting profession;Accounting education;Digitalization
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