Blockchain Technology, Business Data Analytics, and Artificial Intelligence: Use in the Accounting Profession and Ideas for Inclusion into the Accounting Curriculum

2019 ◽  
Vol 17 (1) ◽  
pp. 107-117 ◽  
Author(s):  
Amer Qasim ◽  
Faten F. Kharbat
Keyword(s):  
Artificial Intelligence ◽  
Data Analytics ◽  
New Technologies ◽  
Future Research ◽  
Accounting Profession ◽  
Curriculum Redesign ◽  
Blockchain Technology ◽  
Accounting Curriculum ◽  
Business Data ◽  
Jel Classifications

ABSTRACT Recently, accounting academics have reported increased attention in the accounting profession toward the employment of various technologies. These studies only highlight the exploitation of these technologies in the profession and areas for future research, while missing the need for modernizing the accounting curriculum to meet the industry's technological needs. This paper follows an integrated model for curriculum redesign to reflect blockchain technology, business data analytics, and artificial intelligence employment in the accounting profession. By building on the main four educational curricula designs components, we propose ways to incorporate these technologies into the accounting curriculum. Current industry implementation of new technologies should be considered by academia when designing accounting curriculum to prepare graduates for the market and to ensure their employability. This paper calls for radical changes in the accounting curriculum to reach a balance between existing accounting knowledge and information technology skills relevant to the profession. JEL Classifications: M4; I23; O33.

The strategic transformation of accounting into a learned profession

2020 ◽  
pp. 095042222095431
Author(s):  
Melissa Aldredge ◽  
Courtenay Rogers ◽  
James Smith
Keyword(s):  
Artificial Intelligence ◽  
Higher Education ◽  
Machine Learning ◽  
Data Analytics ◽  
Broad Sense ◽  
Skills Gap ◽  
Accounting Profession ◽  
Current Technology ◽  
Accounting Curriculum ◽  
Strategic Transformation

The skills gap in the accounting profession is not a new issue. More than 30 years of research and studies all point to an ever-increasing disparity between what accountants do and what the mainstream accounting curriculum teaches. Technology and businesses are changing and evolving rapidly, as are the expectations for accountants. Advances in the areas of automation and machine learning, artificial intelligence, data analytics and blockchain are examples of current technology disruptions in the accounting industry. The competencies and skills needed today for the accounting profession in the broad sense are not being taught by most universities. The purpose of this paper is to explore what these competencies and skills are, and why accounting curricula needs a strategic transformation into higher education for a learned profession.

Embracing Emerging Technologies and Artificial Intelligence into the undergraduate accounting curriculum: reflections from the UAE

2021 ◽  
Author(s):  
Amer Qasim ◽  
Ghaleb El Refae ◽  
Shorouq Eletter
Keyword(s):  
Artificial Intelligence ◽  
United Arab Emirates ◽  
Data Analytics ◽  
Business Environment ◽  
Digital Transformation ◽  
Job Market ◽  
Current Accounting ◽  
Blockchain Technology ◽  
Accounting Curriculum ◽  
Accounting Graduates

This study explores the implications of market digital transformation in the United Arab Emirates (UAE) for the undergraduate accounting curriculum. Responding to a number of government initiatives towards artificial intelligence (AI) transformation, corporations and government agencies in the UAE have recently started to test and adopt AI, Blockchain Technology (BT) and Data Analytics (DA) in their operations. This digital transformation in the business environment raises concerns as to whether existing accounting curricula are preparing accounting graduates for the emerging IT needs relevant to the existing accounting job market. To this end, this study explores the extent to which the current accounting curriculum in the UAE reflects the current digital transformation in the country.

The impact of emerging technologies on accounting curriculum and the accounting profession

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Tawei Wang
Keyword(s):  
Data Analytics ◽  
Emerging Technologies ◽  
Future Research ◽  
Accounting Profession ◽  
Research Directions ◽  
Content Type ◽  
Accounting Curriculum ◽  
Future Research Directions ◽  
The Impact

Purpose In this commentary, the author uses the development of data analytics curriculum at DePaul University as an example to highlight possible challenges and share the experience. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum. Findings Challenges and experience when developing data analytics curriculum at DePaul University are discussed. In addition, seven different possible future research directions are identified so the readers are able to understand more about the impact of emerging technologies on the accounting profession and accounting curriculum. Originality/value This paper expresses the author’s viewpoints regarding the impact of emerging technologies on accounting curriculum and the accounting profession.

Understanding the internal audit function in a digitalised business environment

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Nathanaël Betti ◽  
Gerrit Sarens
Keyword(s):  
Data Analytics ◽  
New Technologies ◽  
Internal Audit ◽  
Business Environment ◽  
Future Research ◽  
The European Union ◽  
Content Type ◽  
Internal Auditors ◽  
Internal Audit Function ◽  
The Impact

Purpose This paper aims to gain an in-depth understanding of how the internal audit function evolves in an increasingly digitalised business environment. Design/methodology/approach This paper is based on 29 semi-structured interviews with members of management committees and internal auditors based in Belgium. Findings The analysis reveals that a digitalised business environment affects the internal audit function in three respects. First, it impacts its scope. The agility of the internal audit planning and the required digital knowledge are expected to increase and information technology (IT) risks gain importance, especially cybersecurity threats. Second, the demand for consulting activities performed by internal auditors is higher and third, digitalisation modifies the working practices of internal auditors in their day-to-day tasks. New technologies such as data analytics tools are being implemented progressively in internal audit departments and digital skills are considered a critical asset. Research limitations/implications This research was conducted in the European Union and gathers opinions of members of management committees and internal auditors. Future research could focus on other internal auditing stakeholders in other legal contexts. Practical implications The internal audit function needs to integrate IT and data analytics skills. In addition, the internal audit function should develop consulting activities to help organisations deal with the digitalisation of the business environment. Originality/value The impact of digitalisation on the internal audit function and its effect on internal audit practices is an underexplored area.

scholarly journals Możliwości zastosowania sztucznej inteligencji i blockchain… w działalności archiwalnej. Przegląd doświadczeń zagranicznych

Archeion ◽  
2021 ◽  
Vol 122 ◽  
Author(s):  
Robert Stępień
Keyword(s):  
Artificial Intelligence ◽  
New Technologies ◽  
Review Of Literature ◽  
Digital Form ◽  
Sensitive Data ◽  
Electronic Documents ◽  
Blockchain Technology ◽  
Distributed Ledger ◽  
Archival Work ◽  
Selection Of

W artykule przedstawiono możliwości zastosowania technologii sztucznej inteligencji oraz blockchain w działalności archiwalnej. Przedmiotem analizy były wyniki projektów badawczych realizowanych w ostatnich latach z udziałem zagranicznych archiwów. Tekst artykułu powstał w oparciu o przegląd anglojęzycznej literatury przedmiotu. Szczególną uwagę zwrócono na informacje zawarte w raportach i sprawozdaniach z badań poświęconych problematyce wykorzystania nowych technologii na gruncie archiwalnym. Przedstawione w artykule przykłady dowodzą, że sztuczna inteligencja i blockchain znajdują zastosowanie w różnych obszarach działalności współczesnych archiwów. Technologie na nich oparte mają potencjał, aby zautomatyzować procesy wartościowania i selekcji dokumentacji elektronicznej oraz wspierać identyfikację danych wrażliwych zawartych w e-dokumentach. Innym polem ich zastosowania są systemy wyszukiwania i udostępniania materiałów archiwalnych w postaci cyfrowej, jak też platformy do rozpoznawania tekstu i struktury dokumentów historycznych. Blockchain, czyli technologia rozproszonego rejestru i łańcuchów blokowych, pozwala zachować integralność i autentyczność obiektów cyfrowego dziedzictwa archiwalnego. Possibilities of using artificial intelligence and blockchain in archival activities. Review of international experiences The article presents the possibilities of using artificial intelligence and blockchain technology in archival activity. The analysis covers results of research projects carried out in recent years with participation of foreign archives. The text of the article is based on a review of literature available in English. Particular attention was given to information contained in research reports devoted to application of new technologies in archival work. The examples presented in the article prove that artificial intelligence and blockchain are used in various areas of activity of modern archives. Technologies based on them have the potential to automate the processes of evaluation and selection of electronic documents and to support identification of sensitive data contained in e-documents. Another possible field of application for such technologies are the systems for searching and accessing archival materials in digital form, as well as platforms for recognition of text and structure of historical documents. Blockchain, or distributed ledger and blockchain technology, preserves the integrity and authenticity of digital archival heritage objects.

New technologies in insurance distribution. Selected legal problem sconcerning introducing innovations in the insurance market

2019 ◽  
Vol 2 (99) ◽  
pp. 90-109
Author(s):  
Mariusz Fras ◽  
Monika Szaraniec
Keyword(s):  
Data Analytics ◽  
New Technologies ◽  
Big Data Analytics ◽  
Insurance Market ◽  
Data Generation ◽  
Legal Problem ◽  
Customer Data ◽  
Insurance Contracts ◽  
Blockchain Technology ◽  
Legal Problems

Introducing New technologies in insurance distribution seems to be inevitable and should be based on applicable legal regulations.Thisprocess, however, isassociated with many legal problems in the regulatory and supervisory as wellas civil law. Robo-advice, artificial intelligence, digital cross-sellers insurance, Big Data Analytics and customer data generation, Internet of Things, as well as enti tiesapplying blockchain technology to manager insurance contracts, their liquidation and clients' claims constitute competition for traditional (classic) insurance distributor activity. Considerations, due to the limitem volume of the article, signal on selected legal problems (in national and EU law) regarding the introduction of innovations in the insurance market.

scholarly journals It’s Time to Talk About HPC Storage: Perspectives on the Past and Future

2021 ◽  
Author(s):  
Bradley Settlemyer ◽  
George Amvrosiadis ◽  
Philip Carns ◽  
Robert Ross
Keyword(s):  
Artificial Intelligence ◽  
High Performance ◽  
New Technologies ◽  
Storage Systems ◽  
Storage System ◽  
Status Quo ◽  
Future Research ◽  
The Past ◽  
Experimental Data Analysis ◽  
Performance Computing

High-performance computing (HPC) storage systems are a key component of the success of HPC to date. Recently, we have seen major developments in storage-related technologies, as well as changes to how HPC platforms are used, especially in relation to artificial intelligence and experimental data analysis workloads. These developments merit a revisit of HPC storage system architectural designs. In this paper we discuss the drivers, identify key challenges to status quo posed by these developments, and discuss directions future research might take to unlock the potential of new technologies for the breadth of HPC applications.

The contemporary state of big data analytics and artificial intelligence towards intelligent supply chain risk management: a comprehensive review

Kybernetes ◽  
2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Harsh M. Shah ◽  
Bhaskar B. Gardas ◽  
Vaibhav S. Narwane ◽  
Hitansh S. Mehta
Keyword(s):  
Artificial Intelligence ◽  
Supply Chain ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Future Research ◽  
Supply Chain Risk Management ◽  
Supply Chain Risk ◽  
Research Directions ◽  
Content Type ◽  
Future Research Directions

PurposeThis paper aims to conduct a systematic literature review of the research in the field of Artificial Intelligence (AI) and Big Data Analytics (BDA) in Supply Chain Risk Management (SCRM). Finally, future research directions in this field have been suggested.Design/methodology/approachThe papers were searched using a set of keywords in the SCOPUS database. These papers were filtered using the Title abstract keywords principle. Further, more papers were found using the forward-backward referencing method. The finalized papers were then classified into eight categories.FindingsThe previous papers in AI and BDA in SCRM were studied. These papers emphasized various modelling and application techniques for AI and BDA in making the supply chain (SC) more resilient. It was found that more research has been done into conceptual modelling rather than real-life applications. It was seen that the use of AI-based techniques and structural equation modelling was prominent.Practical implicationsAI and BDA help build the risk profile, which will guide the decision-makers and risk managers make their decisions quickly and more effectively, reducing the risks on the SC and making it resilient. Other than this, they can predict the risks in disasters, epidemics and any further disruption. They also help select the suppliers and location of the various elements of the SC to reduce the lead times.Originality/valueThe paper suggests various future research directions that fellow researchers can explore. None of the previous research examined the role of BDA and AI in SCRM.

Artificial Intelligence and Big Data Analytics in Support of Cyber Defense

2021 ◽  
pp. 1738-1753
Author(s):  
Louise Leenen ◽  
Thomas Meyer
Keyword(s):  
Artificial Intelligence ◽  
Big Data ◽  
Data Analytics ◽  
Big Data Analytics ◽  
Future Research ◽  
Data Sets ◽  
Data Types ◽  
Cyber Defense ◽  
Intelligent Decision Making ◽  
Big Data Technologies

Cybersecurity analysts rely on vast volumes of security event data to predict, identify, characterize, and deal with security threats. These analysts must understand and make sense of these huge datasets in order to discover patterns which lead to intelligent decision making and advance warnings of possible threats, and this ability requires automation. Big data analytics and artificial intelligence can improve cyber defense. Big data analytics methods are applied to large data sets that contain different data types. The purpose is to detect patterns, correlations, trends, and other useful information. Artificial intelligence provides algorithms that can reason or learn and improve their behavior, and includes semantic technologies. A large number of automated systems are currently based on syntactic rules which are generally not sophisticated enough to deal with the level of complexity in this domain. An overview of artificial intelligence and big data technologies in cyber defense is provided, and important areas for future research are identified and discussed.

Immersive Technology

2020 ◽  
pp. 107-126
Author(s):  
Robert Z. Zheng ◽  
Kevin Greenberg
Keyword(s):  
Artificial Intelligence ◽  
New Technologies ◽  
Pedagogical Practices ◽  
Future Research ◽  
Conceptual Discussion ◽  
Immersive Technology ◽  
Immersive Technologies ◽  
Technology In Learning

This chapter presents a conceptual discussion on the roles of immersive technology relating to its past, present, and future. The underlying theories and assumptions pertinent to each stage of immersive technology are discussed by emphasizing the influences on pedagogical practices and assessment. An important focus of the chapter is to look at the function of present immersive technology in learning from the perspective of a technology taxonomy. Discussions on future immersive technologies are made by making a connection between immersive technology and other new technologies like artificial intelligence. The chapter concludes with suggestions for future research in immersive technology.

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