scholarly journals Measuring Accounting Professionals Perception on use of AI Based Accounting Practices in India

Accounting as a progressive domain of knowledge is now ready to adapt new changes and understand how to effectively respond. Artificial intelligence (AI) has brought new challenges and solutions of old problems. It is intense technology not for replacing people but for improving importance of purely human skills like enthusiasm, creativity or empathy: all essential aspects of profession. AI is used for enhancing the human experience for decision making. This means deleting the monotonous work out from employee’s schedule and converting their skills towards managerial decision making. It deals with Large volumes of information that previously used to be succeeded by workforces are now controlled by AI while they can contentedly examine it. Composite altering patterns can be accustomed very easily in the data. These arrangements are extremely dependable than the previously tracked techniques. This research paper analyses measures the use of AI in accounting, auditing and recruiting with measuring its benefits and challenges. For this purpose a sample of 104 accounting professionals were taken and analysed by using regression method with SPSS software and revealed the hidden potentials of AI in the area of accounting profession.

Author(s):  
Simona Hašková ◽  
◽  
Jakub Horák ◽  

Qualitative and quantitative approaches to multicriteria evaluation and managerial decision- making often ignore the specifics of the role of the human factor. This article summarizes management methods that reflect not only numerical inputs but also data of a qualitative nature while considering their applicability in the tourism sector. Some of them can be assorted within the classes of Artificial intelligence. The focus is on the fuzzy approach at the theoretical and application level. The fuzzy approach is used to evaluate the degree of country travel and tourism competitiveness of selected European and Asian countries based on subjective rankings from the viewpoint of travelling persons. The results indicate that among countries under review, China is ranked as a highly competitive country in travel & tourism. Conditional competitive countries in terms of travel & tourism are the Czech Republic, Pakistan, Russia, and Turkey.


Author(s):  
Jean-Charles Pomerol ◽  
Frédéric Adam

Herbert Simon is unique in our discipline in terms of the far-reaching impact which his work has had on management and the understanding of managerial decision making, especially when his further work with James March is considered. Mintzberg himself, who considerably advanced our ideas on management practice, noted that he always considered Simon to be the most influential and important contemporary author in terms of organizational theory (1990, p. 94). Jared Cohon, president of Carnegie Mellon University, where Simon was a fixture for 52 years said “few if any scientists and scholars around the world have had as great an influence as had Simon across so many fields, economics, computer science, psychology, and artificial intelligence amongst them.” Indeed, Herbert Simon’s contribution to management and DSS is such that the science and practice of management and decision making has been durably changed under his influence. This article considers the new ideas brought by Simon in management theory and looks at his contribution to our understanding of managerial decision making and DSSs.


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