Journal of Applied Accounting Research,
Год журнала:
2024,
Номер
unknown
Опубликована: Ноя. 5, 2024
Purpose
The
aim
of
this
paper
is
to
develop
an
approach
for
identifying
the
optimal
level
automation
by
maximizing
and
accuracy
while
addressing
problem
areas
forecast
quality.
Design/methodology/approach
We
use
a
unique
set
forecasts
planned
six
subsidiaries
multinational
corporation
train
test
various
models.
compare
three
levels
how
they
address
prevalent
forecasting
process
quality
areas.
Findings
findings
indicate
that
alone
not
sufficient
dimension
consider
when
selecting
but
need
be
assessed
as
well.
Research
limitations/implications
limitations
work
are
inability
study
effects
our
tool’s
recommendations,
sample
originating
from
single
company,
simple
statistical
methods
limited
number
dimensions
evaluate
forecasts.
Practical
implications
Firms
should
apply
structure
offered
in
target
individual
components
cash
flow
automating
it
their
discussion,
planning
implementation
automation.
Originality/value
A
novel
determining
combining
human
information
processing
framework
Parasuraman
et
al
.
(2000)
with
Fildes
Petropoulos
(2015).
World Journal of Advanced Research and Reviews,
Год журнала:
2024,
Номер
21(1), С. 172 - 188
Опубликована: Янв. 4, 2024
This
paper
delves
into
the
transformative
impact
of
Artificial
Intelligence
(AI)
on
traditional
accounting
practices,
examining
its
role
in
reshaping
financial
reporting,
auditing,
and
decision-making
processes.
The
study
explores
evolution
from
manual,
labor-intensive
methods
to
sophisticated,
AI-driven
approaches
by
setting
it
against
backdrop
rapid
technological
advancements.
aim
is
critically
assess
how
AI
integration
redefining
landscape
accounting,
highlighting
both
opportunities
challenges
presents.
meticulously
analyzes
peer-reviewed
articles,
case
studies,
industry
reports
last
decade
employing
a
systematic
literature
review
bibliometric
analysis.
methodology
ensures
comprehensive
understanding
AI's
effectiveness
enhancing
accuracy
efficiency,
strategic
implications
for
professionals
firms.
findings
reveal
that
significantly
improves
efficiency
automating
routine
tasks
enabling
predictive
analytics
decision-making.
However,
such
as
need
skilled
personnel
adept
AI,
data
privacy
concerns,
high
costs
are
notable.
also
highlights
resistance
change
significant
barrier
adoption
practices.
In
conclusion,
recommends
balanced
approach
emphasizing
continuous
learning,
adaptation,
planning.
It
advocates
investment
training
development
build
competency
stresses
importance
ethical
considerations
regulatory
compliance.
concludes
while
presents
challenges,
potential
revolutionize
practices
undeniable,
offering
new
avenues
growth
innovation
digital
era.
World Journal of Advanced Research and Reviews,
Год журнала:
2024,
Номер
21(3), С. 575 - 589
Опубликована: Март 11, 2024
In
the
evolving
landscape
of
financial
reporting,
integration
Natural
Language
Processing
(NLP)
emerges
as
a
beacon
innovation,
promising
to
redefine
paradigms
accuracy,
efficiency,
and
compliance.
This
paper
embarks
on
scholarly
expedition
explore
transformative
potential
NLP
within
realm
disclosures,
navigating
through
intricate
interplay
technological
advancements
regulatory
frameworks.
The
study
meticulously
analyzes
application
techniques
in
automating
unraveling
complexities
implementation
multifaceted
challenges
therein
qualitative
research
design.
Through
comprehensive
review
literature
empirical
data,
illuminates
efficacy
enhancing
precision
reliability
reports
while
also
delving
into
stakeholders'
perceptions
regarding
its
adoption.
findings
reveal
significant
improvement
reporting
efficiency
underscored
by
strategic
importance
addressing
hurdles
considerations.
culminates
set
cogent
recommendations,
advocating
for
development
robust
framework
applications
alongside
clarion
call
ongoing
sophisticated
models
scalable
solutions.
essence,
this
not
only
charts
course
future
but
stands
testament
indelible
impact
innovation
industry.
It
beckons
academic
professional
communities
forge
collaborative
path
towards
realizing
full
NLP,
thereby
ushering
new
era
transparency
insight
disclosures.
Journal of Accounting & Organizational Change,
Год журнала:
2024,
Номер
unknown
Опубликована: Апрель 8, 2024
Purpose
The
study
aims
to
use
bibliometric
and
scientometric
analysis
conduct
a
detailed
investigation
on
the
impact
of
disruptive
technologies
in
accounting
reporting
literature.
To
draw
both
academics
practitioners
through
accelerated
research
activities,
also
look
into
significance
these
technologies,
their
potential
opportunities
they
present
for
profession.
Design/methodology/approach
With
Scopus
database
combination
accounting,
reporting,
auditing
technology-related
keywords,
1660
articles
published
between
2008
2023
were
included
sample.
provide
graphical
data
visualize
findings
such
as
bibliographic
coupling,
co-citation
keyword
co-occurrence,
this
used
R-biblioshiny
VOSViewer
tools.
Findings
demonstrate
growth
scholarly
interest
study’s
area,
particularly
recent
years.
focuses
three
key
uses
applications
technology
professions:
adoption
continuous
monitoring
audit
profession,
software
tools
professions
connections
information
systems
audit.
Originality/value
This
contributes
literature
by
examining
current
trends
professions,
identifying
gaps
and,
most
importantly,
proposing
agenda
field.
came
entirely
from
English-language
reviews
database.
It
considers
studies
that
are
directly
relevant
reporting.
Business Management and Strategy,
Год журнала:
2024,
Номер
15(1), С. 34 - 34
Опубликована: Янв. 14, 2024
This
study
examined
the
impact
of
artificial
intelligence
(AI)
on
accounting
profession.
It
systematically
investigated
effects
AI
technologies
field,
redefining
roles
and
responsibilities
accountants.
Through
literature
review,
this
sheds
light
influence
The
results
indicate
that
profession
can
be
divided
into
three
themes:
(i)
automation
routine
tasks,
(ii)
enhanced
data
analysis,
(iii)
value-adding
professional
roles.
tasks
includes
entry,
validation,
transaction
processing,
while
analysis
predictive
analytics
decision
support.
also
has
impacted
in
terms
roles,
which
comprise
increasing
scalability
cost
savings
focus
higher
value
activities.
findings
suggest
is
evolving
response
to
technology,
accountants
should
embrace
these
changes
harness
full
potential
their
work.
Advances in computational intelligence and robotics book series,
Год журнала:
2025,
Номер
unknown, С. 227 - 248
Опубликована: Март 21, 2025
In
the
evolving
landscape
of
project
management,
integrating
Artificial
Intelligence
(AI)
offers
entrepreneurs
unprecedented
opportunities
to
enhance
operational
efficiency,
mitigate
risks,
and
achieve
strategic
goals.
This
book
chapter
explores
key
strategies
optimise
return
on
investment
(ROI)
through
cost-effective
implementation
AI
in
management.
The
case
study
approach
represents
how
can
flexibility
cost
savings
by
adopting
cloud-based
services
for
planning,
resource
performance
analysis.
Furthermore,
role
predictive
analytics
machine
learning
algorithms
optimizing
outcomes
minimizing
expenses.
Moreover,
emerging
trends
future
directions
AI-driven
including
advancements
natural
language
processing
autonomous
management
systems.
conclusion,
this
provides
with
practical
achieving
Journal of Information Systems,
Год журнала:
2023,
Номер
37(3), С. 101 - 118
Опубликована: Сен. 13, 2023
ABSTRACT
Recent
cases,
such
as
Wirecard,
Luckin
Coffee,
and
Steinhoff,
highlight
the
vulnerability
of
current
accounting
practices
question
their
suitability
to
prevent
criminal
behavior.
Triple-entry
(TEA)
is
a
possible
answer
against
fraud
financial
manipulation
that
increasingly
discussed
in
research
practice.
By
being
based
on
blockchain
technology,
TEA
tamper-proof
and,
thus,
might
be
an
effective
instrument
accounting.
However,
despite
potential
TEA,
this
topic
scattered
mostly
isolated
from
each
other.
conducting
systematic
literature
review,
we
synthesize
summarize
blockchain-based
TEA.
Hereby,
find
almost
entirely
theoretical.
Up
now,
real-world
implementations
evaluation
are
still
missing
both
To
address
these
gaps,
develop
guiding
questions
for
interested
scholars
pave
way
TEA’s
practical
use.
JEL
Classifications:
M40;
M41.
Advances in finance, accounting, and economics book series,
Год журнала:
2025,
Номер
unknown, С. 461 - 488
Опубликована: Янв. 22, 2025
Recent
studies
underscore
the
growing
application
of
machine
learning
(ML)
in
finance,
as
revealed
through
bibliometric
analyses.
Kureljusic
and
Karger
(2024)
reviewed
AI-based
forecasting
financial
accounting,
identifying
gaps
proposing
future
research
agendas.
Similarly,
Biju
et
al.
(2023)
explored
taxonomy
AI,
deep
learning,
ML
highlighting
rise
publications
need
for
empirical
on
algorithmic
technologies.
Building
this
foundation,
study
presents
a
scientometric
analysis
data
from
1996
to
2024.
Using
Scopus
Web
Science,
we
examine
key
themes,
collaboration
networks,
influential
contributors.
Employing
tools
like
Sentence-BERT,
BerTopic,
BERT,
ChatGPT,
PEGASUS,
offer
insights
into
how
has
reshaped
forecasting.
This
provides
basis
research,
guiding
scholars
practitioners
towards
impactful
areas
finance.
Urban Science,
Год журнала:
2025,
Номер
9(4), С. 132 - 132
Опубликована: Апрель 17, 2025
Urbanization
is
a
global
trend
that
continues
to
grow,
leading
an
increasing
number
of
people
live
in
cities.
This
rapid
expansion
creates
challenges
such
as
traffic
congestion,
environmental
pollution,
and
the
need
ensure
high
living
standards
for
all
residents.
To
address
these
challenges,
many
cities
adopt
digital
technologies
become
smarter,
more
efficient,
sustainable.
Among
technologies,
artificial
intelligence
(AI)
has
gained
significant
attention
recent
years
due
its
transformative
potential.
In
context
smart
cities,
AI
offers
innovative
solutions
across
various
domains,
including
mobility,
waste
management,
energy
optimization.
Due
multidisciplinary
nature
advancements,
research
on
grown
significantly.
A
comprehensive
approach
needed
understand
role
urban
transformation
identify
key
gaps.
paper
aims
synthesize
existing
knowledge
providing
valuable
insights
both
researchers
practitioners.
We
define
scope
AI-related
by
analyzing
scientific
literature
offer
three
main
contributions.
First,
we
provide
holistic
overview
field
conducting
bibliometric
analysis
map
status
structure
knowledge.
Second,
major
themes
through
co-citation
clustering.
Third,
outline
future
agenda
most
influential
journal
articles.
Our
findings
have
theoretical
practical
implications
wide
range
disciplines,
computer
science,
energy,
transportation,
security.
Furthermore,
our
results
can
facilitate
collaboration
identifying
institutions,
highlight
critical
gaps,
foster
discussions
benefits
AI-driven
city
solutions.
2022 12th International Conference on Advanced Computer Information Technologies (ACIT),
Год журнала:
2023,
Номер
unknown, С. 196 - 200
Опубликована: Сен. 21, 2023
The
global
development
of
chatbots
with
AI
is
radically
changing
social
processes,
the
filling
element
which
and
economic
information.
procedure
using
for
carrying
out
consulting
accounting
specialists
on
taking
into
account
permanent
changes
in
legislation,
internal
external
conditions
functioning
enterprises
was
investigateed.
tools
have
been
improved
AI.
An
information
model
training
adapting
to
specific
a
particular
enterprise
has
developed,
list
mandatory
educational
Changes
regulatory
documents
regarding
company's
policy
legitimization
use
proposed.
A
decrease
number
jobs
forecasted
as
result
utilization
author's
proposals
contributes
automation
routine
functions,
minimization
errors
manipulations,
distancing
performance
duties
increase
prestige
profession.
