Artificial Intelligence in Accounting and Finance: Meta-Analysis

2021 ◽  
Vol 3 (1) ◽  
pp. 56-79
Author(s):  
Oguljan Berdiyeva ◽  
Muhammad Umar Islam ◽  
Mitra Saeedi
Keyword(s):  
Artificial Intelligence ◽  
Customer Service ◽  
Intelligent Agents ◽  
Meta Analysis ◽  
Traditional System ◽  
Finance Industry ◽  
Key Points ◽  
Artificial Intelligence Technology ◽  
The Impact ◽  
Artificial Intelligence Systems

The use of the traditional system is declined greatly and with a modernization of the accounting and finance process there have been a great deal of change, and these improvements are beneficial to the accounting and finance industry. Adopting Artificial Intelligence applications such as Expert systems for audit and tax, Intelligent Agents for customer service, Machine Learning for decision making, etc. can lead a great benefit by reducing errors and increasing the efficiency of the accounting and finance processes. To keep ensuring a transparent and replicable process, we have conducted a meta-analysis. The database search was between the years 1989-2020 and reviewed 150 research papers. As meta-analysis results show, the majority of researches illustrate a positive effect of the impact of AI systems in the accounting and finance process. Key points:  Meta-Analysis has been applied for emphasizing positive results of the impact of Artificial Intelligence systems in the Accounting and Finance process.  Implementing Artificial Intelligence systems in Accounting and Finance process can increase the efficiency of the process.  Artificial Intelligence technology has been influential in all the areas of accounting, which are especially concerned with knowledge

scholarly journals Quality-time-complexity universal intelligence measurement

2018 ◽  
Vol 2 (1) ◽  
pp. 18-26
Author(s):  
Wen Ji ◽  
Jing Liu ◽  
Zhiwen Pan ◽  
Jingce Xu ◽  
Bing Liang ◽  
...  
Keyword(s):  
Artificial Intelligence ◽  
Intelligent Agents ◽  
Time Complexity ◽  
Measurement Method ◽  
Machine Intelligence ◽  
Machine Learning Techniques ◽  
Content Type ◽  
Two Factors ◽  
Major Factors ◽  
Artificial Intelligence Systems

Purpose With development of machine learning techniques, the artificial intelligence systems such as crowd networks are becoming more and more autonomous and smart. Therefore, there is a growing demand to develop a universal intelligence measurement so that the intelligence of artificial intelligence systems can be evaluated. This paper aims to propose a more formalized and accurate machine intelligence measurement method. Design/methodology/approach This paper proposes a quality–time–complexity universal intelligence measurement method to measure the intelligence of agents. Findings By observing the interaction process between the agent and the environment, we abstract three major factors for intelligence measure as quality, time and complexity of environment. Practical implications In a crowd network, a number of intelligent agents are able to collaborate with each other to finish a certain kind of sophisticated tasks. The proposed approach can be used to allocate the tasks to the agents within a crowd network in an optimized manner. Originality/value This paper proposes a calculable universal intelligent measure method through considering more than two factors and the correlations between factors which are involved in an intelligent measurement.

scholarly journals Integration of Artificial Intelligence Technology Towards E-Services Among Online Clothing Websites

2019 ◽  
Vol 9 (2) ◽  
pp. 1562-1567
Keyword(s):  
Artificial Intelligence ◽  
Customer Satisfaction ◽  
Customer Service ◽  
Tamil Nadu ◽  
Customer Relationship ◽  
Snowball Sampling ◽  
Customer Experience Management ◽  
Intelligence Services ◽  
Artificial Intelligence Technology ◽  
Tamil Nadu State

Online Apparel Industry is one of the growing industries among many other online markets. The industry is moving towards a major technological shift due to new and innovative tools such as Artificial Intelligence (AI), Virtual Reality (VR) and Augmented Reality (AR). Customer Experience Management is highly influenced by gaining customer satisfaction via integrated AI technology for providing efficient customer service. This study emphasizes the intervention of AI technology with online clothing websites such as Jabong and Myntra. The findings explore that Customer Relationship Management (CRM) Services, Personalization services, Visual Assistance and Fit Intelligence Services are enhanced from AI tools that lead to Customer Satisfaction and Customer Retention. The research utilized non-probability Judgmental Sampling and snowball sampling where the respondents belong to Tamil Nadu State and were genuine online customers who purchase clothes from online clothing websites

scholarly journals SOME QUESTIONS OF CRIMINAL LEGAL RESPONSIBILITY IN THE FIELD OF APPLICATION OF ARTIFICIAL INTELLIGENCE SYSTEMS AND ROBOTICS

2020 ◽  
Vol 30 (3) ◽  
pp. 382-388
Author(s):  
G.G. Kamalova
Keyword(s):  
Artificial Intelligence ◽  
Criminal Law ◽  
Criminal Liability ◽  
Current Level ◽  
Legal Responsibility ◽  
High Tech ◽  
Legal Personality ◽  
Strong Artificial Intelligence ◽  
Artificial Intelligence Technology ◽  
Artificial Intelligence Systems

The article discusses the problems of improving criminal law in the context of the development of one of the types of breakthrough digital technologies - artificial intelligence. The author notes that the explosive development in this area has led to the growth of high-tech crime, a special place among which is occupied by crimes using tools of artificial intelligence technology. Since the subjects of criminal activity traditionally use advanced technologies, at present such crimes are already represented by fraud, computer information crimes, terrorism, violations in the field of road safety, violation of the right to privacy and a number of others. Although there are no special offenses related to artificial intelligence in the criminal law today, this does not mean that existing norms cannot be applied to traditional subjects. Given the current level of development of artificial intelligence technology, it is now necessary to strengthen criminal liability for the compositions provided for by the current Criminal Code of the Russian Federation by introducing an appropriate qualifying attribute. With the recognition of the legal personality of artificial intelligence systems and robots, one of the key issues of applying criminal law rules to them will be the question of the subjective side of the committed act. The lack of “strong” artificial intelligence and the current level of development of solutions and devices based on artificial technology allow us to limit ourselves to classifying the facts of their use as components of the objective side of the crime.

scholarly journals Risks and Ethical-Legal Models of Using Artificial Intelligence Systems

2019 ◽  
pp. 1-11
Author(s):  
Dmitrii V. Bakhteev
Keyword(s):  
Artificial Intelligence ◽  
Autonomous Vehicles ◽  
Code Of Ethics ◽  
Personal Data ◽  
Point Of View ◽  
Negative Consequences ◽  
Weapon Systems ◽  
Intelligence Studies ◽  
Artificial Intelligence Technology ◽  
Artificial Intelligence Systems

The matter under research of the legal patterns of interaction between the society and individuals and artificial intelligence technologies. Elements of the matter under research is the technological grounds for functioning of artificial intelligence systems, potential risks and negative consequences of using this technology based on the example of intellectual processing personal data and autonomous vehicles and weapon systems, ethical and legal approaches to its regulation. Bakhteev analyzes approaches to describing positions of artificial intelligence systems and whether these systems have personalities and thus certain rights. The research is based on the method of modelling that is used to describe stages of ethical-legal research of artificial intelligence technology. The author also describes different kinds of responses of the society to the development of the aforesaid technology. The main conclusions of the research is the description of stages of artificial intelligence studies, in particular, analysis of the technology itself, associated risks and responses of the society and creation of ethical and then legal grounds for regulation of this technology. The author gives the results of the analysis of possible ethical-legal models of subjectivity of artificial intelligence systems from the point of view of the need and possibility to grant them certain rights. These models include instrumental, tolerant, xenophobic and empathetic. The author also states the main provisions of the code of ethics for developer and user of artificial intelligence systems. 

scholarly journals Development of intelligent agents through collaborative innovation

2019 ◽  
Vol 11 (3) ◽  
pp. 29-37
Author(s):  
Mateusz Kot ◽  
Grzegorz Leszczyński
Keyword(s):  
Artificial Intelligence ◽  
Intelligent Agents ◽  
Machine Learning Algorithms ◽  
User Engagement ◽  
Collaborative Development ◽  
New Approach ◽  
Collaborative Innovation ◽  
The Impact ◽  
Depth Interviews ◽  
Agent Development

Abstract This study focuses on the development of a specific type of Intelligent Agents — Business Virtual Assistants (BVA). The paper aims to identify the scope of collaboration between users and providers in the process of agent development and to define the impact that user interpretations of a BVA agent have on this collaboration. This study conceptualises the collaboration between providers and users in the process of the BVA development. It uses the concept of the collaborative development of innovation and sensemaking. The empirical part presents preliminary exploratory in-depth interviews conducted with CEOs of BVA providers and analyses the use of the scheme offered by Miles and Hubermann (1994). The main results show the scope of the collaboration between BVA users and providers in the process of the BVA development. User engagement is crucial in the development of BVA agents since they are using machine learning algorithms. The user interpretation through sensemaking influences the process as their attitudes guide their behaviour. Apart from that, users have to adjust to this new kind of entity in the market and learn how to use it in line with savoir-vivre rules. This paper suggests the need to develop a new approach to the collaborative development of innovation when Artificial Intelligence is involved.

scholarly journals Research on the Evaluation and Optimization Method of the Impact of Chorus Education on University Culture Based on Coevolution Model in the Background of Artificial Intelligence

2021 ◽  
Vol 2021 ◽  
pp. 1-10
Author(s):  
Qingna Lin ◽  
Lizheng Zhuo
Keyword(s):  
Artificial Intelligence ◽  
Evaluation System ◽  
Quantitative Methods ◽  
Comprehensive Evaluation ◽  
Colleges And Universities ◽  
Practical Significance ◽  
University Culture ◽  
Research Perspectives ◽  
Artificial Intelligence Technology ◽  
The Impact

The development of artificial intelligence technology is a field where all walks of life need to carry out in-depth research in the future, and the introduction of artificial intelligence technology in the field of university evaluation has become an inevitable trend. Through the collection and collation of the literature at home and abroad, the influence of chorus education on college culture in China has long remained in qualitative and experiential judgment and the significance and value of chorus education to colleges and universities are relatively single. Therefore, it is of great innovative value and practical significance to establish a scientific, systematic, and comprehensive evaluation mechanism for the impact of chorus education on university culture and to scientifically analyze key issues, establish evaluation criteria, and inject new research perspectives into the promotion of chorus education in colleges and universities in China, combining with the mature coevolution theoretical model of management science. It is of great innovative value and significance to combine the DEMATEL research method with the current practice of promoting chorus education in China’s colleges and universities and to systematically and comprehensively construct the evaluation system and research paradigm in line with chorus education by using the qualitative and quantitative methods.

scholarly journals ARTIFICIAL INTELLIGENCE TECHNOLOGY AND LAW: CHALLENGES OF OUR TIME

2020 ◽  
pp. 524-549
Author(s):  
Y. S. Kharitonova ◽  
◽  
V. S. Savina ◽  
Keyword(s):  
Artificial Intelligence ◽  
Decision Making ◽  
Intelligent Systems ◽  
Legal Regulation ◽  
Original Result ◽  
Legal Personality ◽  
Blockchain Technology ◽  
Legal Science ◽  
Artificial Intelligence Technology ◽  
Artificial Intelligence Systems

Introduction: the article deals with the issues concerning the protection of the rights to digital content created with the use of artificial intelligence technology and neural networks. This topic is becoming increasingly important with the development of the technologies and the expansion of their application in various areas of life. The problems of protecting the rights and legitimate interests of developers have come to the fore in intellectual property law. With the help of intelligent systems, there can be created not only legally protectable content but also other data, relations about which are also subject to protection. In this regard, of particular importance are the issues concerning the standardization of requirements for procedures and means of storing big data used in the development, testing and operation of artificial intelligence systems, as well as the use of blockchain technology. Purpose: based on an analysis of Russian and foreign scientific sources, to form an idea of the areas of legal regulation and the prospects for the application of artificial intelligence technology from a legal perspective. Methods: empirical methods of comparison, description, interpretation; theoretical methods of formal and dialectical logic; special scientific methods (legal-dogmatic and the method of interpretation of legal norms). Results: analysis of the practice of using artificial intelligence systems has shown that today intelligent algorithms include a variety of technologies that are based on or related to intelligent systems, but not always fall under the concept of classical artificial intelligence. Strictly speaking, classic artificial intelligence is only one of the intelligent system technologies. The results created by autonomous artificial intelligence have features of works. At the same time, there are some issues of a public law nature that require resolution: obtaining consent to data processing from the subjects of this data, determining the legal personality of these persons, establishing legal liability in connection with the unfair use of data obtained for decision-making. Standardization in the sphere and application of blockchain technology could help in resolving these issues. Conclusions: in connection with the identified and constantly changing composition of high technologies that fall under the definition of artificial intelligence, there arise various issues, which can be divided into some groups. A number of issues of legal regulation in this area have already been resolved and are no longer of relevance for advanced legal science (legal personality of artificial intelligence technology); some issues can be resolved using existing legal mechanisms (analysis of personal data and other information in course of applying computational intelligence technology for decision-making); some other issues require new approaches from legal science (development of a sui generis legal regime for the results of artificial intelligence technology, provided that the original result is obtained).

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