Artificial intelligence in accounting DOI Creative Commons
Svitlana Korol, Olha Romashko

SCIENTIA FRUCTUOSA, Год журнала: 2024, Номер 154(2), С. 145 - 157

Опубликована: Апрель 11, 2024

Artificial Intelligence (AI) technologies open up broad horizons for enhancing business efficiency and advancing various professional domains, boosting their productivity compe­titiveness. There is an active exploration of approaches to incorporating AI in the accounting sphere, promising a seamless transition from human machine involvement. The aim this article summarize acquired experience, identify perspectives, constraints, risks associated with use activities accountants. research based on hypothesis that widespread activity accountant insufficient level skepticism caution carries significant threats both as whole. Scientific search methods, comparative critical analysis, theoretical generalization, synthesis were used. A prerequisite imple­menting expert information systems ERP systems. analysis technology implementation experience industries demonstrates relevance field performing routine tasks (automated recognition primary documents, processing incoming signals, other standard operations simultaneous reduction probability errors), analyzing large datasets, providing support decision-making (pro­ces­sing data regulatory docu­ments), training professionals, organi­zing internal external communication (parti­cularly between humans machines). Identi­fied potential include breaches privacy security, misinterpretation output data, disregard context, environments, especially due absence emotional intelligence, which influences trust integrated requirement application assessments judgments, mandated by limits scope utilization accounting. Future should focus exploring possibilities integ­ration improving legislation principle risk assessment.

Язык: Английский

Top Skills Honing for Today�s Accountants: a Literature Review DOI Creative Commons
Prem Lal Joshi, Suzan Dsouza

The Indonesian Journal of Accounting Research, Год журнала: 2024, Номер 27(02)

Опубликована: Май 15, 2024

Employability abilities are becoming increasingly important in today's technologically sophisticated, globally integrated job markets. The departments' continued adoption of new technology, automation tools, and software will ultimately change the expectations accounting teams. With assistance prior literature, this essay examines vital skills accountants should possess today. Today's need to acquire most cutting-edge for effective performance. earlier studies, which drew their conclusions from literature published last 20 years, laid groundwork fundamental knowledge that modern must possess. four main skill areas comprise whole set needed by workplace business skills, soft digital technology ethical skills. It emphasizes how it is provide professional with recent sets available so they may perform efficiently a dynamic workplace. Accounting professionals learn use technologies continue field. study suggests theoretical framework classifying twenty-three into categories: business, soft, ethical, Future research directions also suggested

Язык: Английский

Процитировано

12
The impact of artificial intelligence on information audit usage: Evidence from developing countries DOI Creative Commons
Faozi A. Almaqtari, Najib H.S. Farhan, Hamood Mohammed Al‐Hattami

и другие.

Journal of Open Innovation Technology Market and Complexity, Год журнала: 2024, Номер 10(2), С. 100298 - 100298

Опубликована: Май 12, 2024

The present study aims to explore the factors influencing utilization of Information audit in context Egypt and Jordan, with specific attention given role artificial intelligence (AI). A sample 443 respondents participated study, data collection was carried out through a non-probability convenience snowball sampling approach. findings reveal that internal determinants are positively associated intention adopt technologies, exhibiting significant impact beta coefficient +0.45 (P-value < 0.01), perceived benefits their implementation. Moreover, underscores critical influence intelligence, dimensions such as cloud computing, mining, e-commerce enhancing advantages (β = 0.35, P-value 0.01) fostering intent use technologies 0.22, 0.01). Additionally, there is robust positive correlation between actual usage, where presence AI amplifies this association, indicated by value 0.48 This significantly enriches existing body knowledge delineating particularly within Middle Eastern context, highlights pivotal shaping these dynamics. provides empirical evidence on audit. Its originality lies its focus underexplored East region literature investigation implications for practitioners, auditors, policymakers operating region. suggest firms should allocate sufficient support resources encourage adoption technologies. auditors need have necessary skills effectively Policymakers can study's develop policies regulations promote

Язык: Английский

Процитировано

10
Applications of Artificial Intelligence in Contemporary Sociology DOI
Guillermo Alfredo Jiménez Pérez, José Manuel Hernández de la Cruz

LatIA, Год журнала: 2024, Номер 1, С. 12 - 12

Опубликована: Июль 23, 2024

Язык: Английский

Процитировано

7
Determinants determining the adoption of technological innovation of urban farming: Employing binary logistic regression model in examining Rogers' framework DOI Creative Commons

Eka Triana Yuniarsih,

Muslim Salam, Muhammad Hatta Jamil

и другие.

Journal of Open Innovation Technology Market and Complexity, Год журнала: 2024, Номер 10(2), С. 100307 - 100307

Опубликована: Май 24, 2024

The aim of this study was to identify key factors influencing the adoption technological innovation in urban farming (ITUF) Makassar City, South Sulawesi Province, Indonesia. Employing a quantitative approach for data analysis, primary gathered through structured survey 334 individuals randomly selected from 14 sub-districts. instrument, based on Rogers's framework, included eight parameters and 22 research variables, analyzed Binary Logistic Regression explore their impacts ITUF adoption. revealed significant variables rate: knowledge experience farming, education, involvement Urban Farming organizations, continuity information dissemination, belief role job transition, availability resources implementation, environmental support, observation technology. affirmed that six out Framework significantly affected Adoption. influential personal characteristics, communication behavior, relative advantage, complexity, trialability, observability. In contrast, socio-economic compatibility did not impact Adoption study. study's findings led four recommendations enhancing sustainability farming. These encompass strengthening diverse training education initiatives, providing incentives implementing informational campaigns, facilitating vocational agriculture. Additionally, city's government should ensure accessibility resources, endorse resource-efficient methodologies, utilize media channels disseminating successful narratives, fostering increased public awareness engagement.

Язык: Английский

Процитировано

6
Revolutionizing Financial Audits: The Transformative Impact of AI and Blockchain Technologies on Modern Auditing Practices DOI Open Access

Muhammad Arham

American Journal of Industrial and Business Management, Год журнала: 2025, Номер 15(01), С. 14 - 29

Опубликована: Янв. 1, 2025

Язык: Английский

Процитировано

0
Artificial Intelligence and Industry 4.0: Catalysts for Sustainable Organizational Development DOI
Ala’a M. Al-Momani

Studies in computational intelligence, Год журнала: 2025, Номер unknown, С. 231 - 245

Опубликована: Янв. 1, 2025

Язык: Английский

Процитировано

0
Big data analytics-based auditing adoption in public sector: Indonesian evidence DOI Creative Commons

Ilham Maulana Saud,

Hafiez Sofyani, Tiyas Puji Utami

и другие.

Cogent Business & Management, Год журнала: 2025, Номер 12(1)

Опубликована: Янв. 26, 2025

Язык: Английский

Процитировано

0
Cloud-based artificial intelligence and audit report: the mediating role of the auditor DOI
Yazan Abu Huson, Laura Sierra‐García, María Antonia García Benau

и другие.

VINE Journal of Information and Knowledge Management Systems, Год журнала: 2025, Номер unknown

Опубликована: Янв. 29, 2025

Purpose This study aims to elucidate the intricate relationship between cloud-based artificial intelligence (CBAI) and audit reports, specifically emphasizing mediating role played by auditors. Design/methodology/approach used a quantitative approach, distributing 322 questionnaires external auditors in Jordan explore potential enhancements of CBAI auditing. Convenient random sampling was gather data from available members population, which comprises offices Jordan. There are total 454 Jordan, employing diverse auditors, such as partner-owner assistant certified Data analysis conducted using SmartPLS software, uses structural equation modeling. Findings The study’s findings suggest cost savings associated with adoption, streamlined processes increased overall efficiency, thereby boosting effectiveness elevating quality reports. Moreover, research observes change greater emphasis on analytical advisory tasks rather than traditional manual procedures. These insights highlight benefits for both clients, underscoring importance embracing these technologies propel auditing profession forward digital era. Originality/value contributes into impact acknowledging shift techniques technology cloud computing terms accessibility, flexibility, scalability storage use financial data. It also stresses highlights its automating accelerating operations, efficiently managing client improving accuracy reliability

Язык: Английский

Процитировано

0
Readiness for artificial intelligence adoption by auditors in emerging countries – a PLS-SEM analysis of Moroccan firms DOI
Issam Benhayoun,

Salma Bougrine,

Aimad Sassioui

и другие.

Journal of financial reporting & accounting, Год журнала: 2025, Номер unknown

Опубликована: Фев. 17, 2025

Purpose The aim of this study is to investigate the factors that influence readiness adopt artificial intelligence (AI) tools within Moroccan auditing firms. Design/methodology/approach A quantitative research design was used, using survey data examine perceived usefulness (PU), ease use (EU) and top management commitment (TMC) on AI adoption (AIAR) in auditing. conceptual model, drawing from technology acceptance model (TAM) supported by findings previous literature, proposed. tested partial least squares – structural equation modelling collected 116 respondents. Findings confirmed PU TMC do not significantly AIAR Morocco, whereas EU positively associated AIAR. Research limitations/implications presents based a single country, which may limit broader applicability results other contexts or regions with different regulatory, cultural economic environments. Practical implications suggest TAM necessarily adapted an emerging context like Morocco. significant role suggests firms should prioritize development integration are intuitive user-friendly. be presented only as tool for enhancing audit quality but also means reducing workload improving efficiency. Furthermore, rather than relying solely top-down mandates, more decentralized approach could effective, where individual auditors empowered experiment integrate them into their practices. This foster culture innovation gradual adoption, increasing likelihood successful Social can promote societal benefits transparency, accountability trust both public private sectors. In countries financial transparency lacking vital stability, help reduce corruption, improve decision-making trust, ultimately supporting investment social equity. Originality/value paper offers original contribution examining Morocco’s sector, focusing market African context. Unlike studies developed countries, it highlights unique challenges opportunities faced auditors, considering PU, TMC. It organizations assess ability employees effectively workflows.

Язык: Английский

Процитировано

0
Factors influencing artificial intelligence implementation in the accounting industry: a comparative study among private and public sectors DOI
Wael Abdallah,

Arezou Harraf,

Hasan Al Wael

и другие.

Journal of financial reporting & accounting, Год журнала: 2025, Номер unknown

Опубликована: Фев. 28, 2025

Purpose This study aims to investigate the factors affecting artificial intelligence (AI) implementation in accounting industry and compares it among private public sectors. Design/methodology/approach uses a theoretical framework that combines technology–organization–environment model, innovation diffusion theory model technology acceptance model. A convenience sampling method was used obtain 561 surveys from accounting, finance management, auditing bookkeeping professionals organizations Kuwait. The data were analyzed using partial least squares structural equation modeling. Findings demonstrates all individual organizational variables significantly affect AI industry, as supported by adequate values of path coefficient p -value <0.05, except competitive pressure, which did not reach statistical significance. Multi-group analysis indicates differences between sectors regarding culture, regulatory support perceived ease use implementation. Originality/value To best authors’ knowledge, this is first compare Its findings could redesign understanding industry.

Язык: Английский

Процитировано

0