scholarly journals The Impact of Artificial Intelligence and Blockchain on the Accounting Profession

IEEE Access ◽  
2020 ◽  
Vol 8 ◽  
pp. 110461-110477
Author(s):  
Yingying Zhang ◽  
Feng Xiong ◽  
Yi Xie ◽  
Xuan Fan ◽  
Haifeng Gu
Keyword(s):  
Artificial Intelligence ◽  
Accounting Profession ◽  
The Impact

Artificial Intelligence: Reshaping the Accounting Profession and the Disruption to Accounting Education

2021 ◽  
Author(s):  
Amy Foshee Holmes ◽  
Ashley Douglass
Keyword(s):  
Artificial Intelligence ◽  
Job Performance ◽  
Incomplete Data ◽  
Human Error ◽  
Accounting Education ◽  
Accounting Profession ◽  
Repetitive Tasks ◽  
Big 4 ◽  
Public Accountants ◽  
The Impact

This study provides insights from accounting professionals on the impact of artificial intelligence (AI) adoption and the associated risks on the accounting profession.  Survey data suggests that participants have an overall positive perception of AI and believe it will enhance their job performance by reducing repetitive tasks and the risk of human error.  In addition, participants believe that the growth of AI technology will change the focus of accounting curriculums to include specialized computer skills.  Significantly stronger agreement is expressed by public accountants in Big 4 firms compared to non-Big 4 firms, industry, and accounting educators.  More specifically, skills in data management, data cleansing, and correcting inaccurate or incomplete data are valued more by industry and public accountants than by accounting educators.  It is imperative that accounting programs rise to the challenge of equipping students to be life-long learners in accounting to grow with the changes in the profession.

scholarly journals Impact of Artificial Intelligence on Accounting

2021 ◽  
pp. 17-24
Author(s):  
Dr. Pradip Kumar Das
Keyword(s):  
Artificial Intelligence ◽  
Research Study ◽  
Cost Savings ◽  
Secondary Data ◽  
Accounting Profession ◽  
Accounting Professionals ◽  
Paper And Pencil ◽  
The Impact

Artificial intelligence bears many pragmatism for accountants to improve their effectuality, provide more sapience and bear more value to business. The system elevates utilitarianism for much more iconoclastic reformation as it perceptibly takes over core functions currently done by humans because of cost savings and operational efficiencies. Of late, artificial intelligence has made dramatical development especially in accounting profession which have changed its focus from paper and pencil entry to computer. But the most alarming of artificial intelligence is that people conclude too early that they understand it. This comprehensive research study endeavors to examine the impact of artificial intelligence on the performance of accounting operations with the aid of secondary data. The paper accentuates that the application of artificial intelligence cockily impresses the performance of accounting functions quality. The researcher recommends that in the essence of artificial intelligence, accountants should thrivingly develop its own demeanor of dexterity and become omnibus expertise thereby eliminating certain accounting cost. This will be true if the accounting professionals, auditing professionals and the AI experts do not collaborate and work together to secure the continuance of profession.

Trading faces: Complete AI face doubles avoid the uncanny valley

2020 ◽  
Author(s):  
Christopher Welker ◽  
David France ◽  
Alice Henty ◽  
Thalia Wheatley
Keyword(s):  
Artificial Intelligence ◽  
Sexual Orientation ◽  
Uncanny Valley ◽  
Torture Survivors ◽  
The Uncanny ◽  
The Creation ◽  
Full Face ◽  
The Impact

Advances in artificial intelligence (AI) enable the creation of videos in which a person appears to say or do things they did not. The impact of these so-called “deepfakes” hinges on their perceived realness. Here we tested different versions of deepfake faces for Welcome to Chechnya, a documentary that used face swaps to protect the privacy of Chechen torture survivors who were persecuted because of their sexual orientation. AI face swaps that replace an entire face with another were perceived as more human-like and less unsettling compared to partial face swaps that left the survivors’ original eyes unaltered. The full-face swap was deemed the least unsettling even in comparison to the original (unaltered) face. When rendered in full, AI face swaps can appear human and avoid aversive responses in the viewer associated with the uncanny valley.

Artificial Intelligence as a Business Partner in Cardiovascular Precision Medicine: an Emerging Approach for Disease Detection and Treatment Optimization

2020 ◽  
Vol 28 ◽  
Author(s):  
Valeria Visco ◽  
Germano Junior Ferruzzi ◽  
Federico Nicastro ◽  
Nicola Virtuoso ◽  
Albino Carrizzo ◽  
...  
Keyword(s):  
Artificial Intelligence ◽  
Heart Failure ◽  
Atrial Fibrillation ◽  
Precision Medicine ◽  
Clinical Decision Making ◽  
Disease Detection ◽  
Physician Patient Relationship ◽  
Invasive Approach ◽  
Tailored Treatment ◽  
The Impact

Background: In the real world, medical practice is changing hand in hand with the development of new Artificial Intelligence (AI) systems and problems from different areas have been successfully solved using AI algorithms. Specifically, the use of AI techniques in setting up or building precision medicine is significant in terms of the accuracy of disease discovery and tailored treatment. Moreover, with the use of technology, clinical personnel can deliver a very much efficient healthcare service. Objective: This article reviews AI state-of-the-art in cardiovascular disease management, focusing on diagnostic and therapeutic improvements. Methods: To that end, we conducted a detailed PubMed search on AI application from distinct areas of cardiology: heart failure, arterial hypertension, atrial fibrillation, syncope and cardiovascular rehabilitation. Particularly, to assess the impact of these technologies in clinical decision-making, this research considers technical and medical aspects. Results: On one hand, some devices in heart failure, atrial fibrillation and cardiac rehabilitation represent an inexpensive, not invasive or not very invasive approach to long-term surveillance and management in these areas. On the other hand, the availability of large datasets (big data) is a useful tool to predict the development and outcome of many cardiovascular diseases. In summary, with this new guided therapy, the physician can supply prompt, individualised, and tailored treatment and the patients feel safe as they are continuously monitored, with a significant psychological effect. Conclusion: Soon, tailored patient care via telemonitoring can improve the clinical practice because AI-based systems support cardiologists in daily medical activities, improving disease detection and treatment. However, the physician-patient relationship remains a pivotal step.

Artificial Intelligence and Inequality in the Middle East

2020 ◽  
pp. 624-649 ◽  
Author(s):  
Nagla Rizk
Keyword(s):  
Artificial Intelligence ◽  
Human Resources ◽  
Young Population ◽  
Mena Region ◽  
Poor Countries ◽  
Current State ◽  
Resource Poor ◽  
Youth Entrepreneurship ◽  
The Arab Spring ◽  
The Impact

This chapter looks at the challenges, opportunities, and tensions facing the equitable development of artificial intelligence (AI) in the MENA region in the aftermath of the Arab Spring. While diverse in their natural and human resource endowments, countries of the region share a commonality in the predominance of a youthful population amid complex political and economic contexts. Rampant unemployment—especially among a growing young population—together with informality, gender, and digital inequalities, will likely shape the impact of AI technologies, especially in the region’s labor-abundant resource-poor countries. The chapter then analyzes issues related to data, legislative environment, infrastructure, and human resources as key inputs to AI technologies which in their current state may exacerbate existing inequalities. Ultimately, the promise for AI technologies for inclusion and helping mitigate inequalities lies in harnessing grounds-up youth entrepreneurship and innovation initiatives driven by data and AI, with a few hopeful signs coming from national policies.

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