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.

scholarly journals Impact of Artificial Intelligence on Vietnam Commercial Bank Operations

2020 ◽  
Vol 6 (07) ◽  
pp. 296-303
Author(s):  
Sang My Tang ◽  
Hung Nguyen Tien
Keyword(s):  
Artificial Intelligence ◽  
Risk Assessment ◽  
Commercial Bank ◽  
Operations Research ◽  
Research Study ◽  
Banking Industry ◽  
Secondary Data ◽  
And Performance ◽  
The Impact ◽  
Day By Day

Through secondary data, the research study about the impact of artificial intelligence (AI) on commercial bank operations. Research results show that AI is being applied in the banking industry with many different applications such as Chatbot, risk assessment, anti-money laundering, fraud detection, and algorithmic... The application of AI in the banking industry is changing day by day, but the trend of AI application of the bank focuses on three goals that affect the bank's operations. The impact of AI on banking operations including the impact on customer experience, the impact on the bank's cost and performance, the impact on risk management, and the impact on bank compliance.

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

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

2020 ◽  
Vol 9 (3) ◽  
pp. 1854-1861
Keyword(s):  
Artificial Intelligence ◽  
Decision Making ◽  
Regression Method ◽  
Accounting Profession ◽  
Managerial Decision ◽  
Managerial Decision Making ◽  
Accounting Professionals ◽  
Human Skills ◽  
New Challenges ◽  
Spss Software

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.

scholarly journals Impact of Organizational Commitment on Accounting Professionals’ Performance: Case of Accounting Firms

2021 ◽  
Vol 28 (2) ◽  
pp. 59
Author(s):  
Lassaad Abdelmoula ◽  
Sami Boudabbous
Keyword(s):  
Organizational Commitment ◽  
Job Performance ◽  
Design Methodology ◽  
Normative Commitment ◽  
Accounting Profession ◽  
Accounting Firms ◽  
Accounting Professionals ◽  
The Impact

Purpose–This study examines the impact of organizational commitment(OC)on job performance. Two hundredforty professionals participated in this study. Design/methodology/approach–Our methodology has been applied toof 240 professional accountants who work in accounting offices in Tunisia. Findings–The results show that both affective and continuity dimensions have a positive and significant impact on performance, whereas the normative commitment has a positive but not significant effect. Originality/value–our knowledge, very little research has been conducted to investigate the accounting profession. our study aimed to fill this gap by studying the impact of OC on job performance of accounting professionals in the Tunisian context.

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.

A PROPOSED EVALUATION PLAN TO ASSESS THE IMPACT OF A YOUTH DEVELOPMENT PROGRAMME FACILITATED BY THE STATE INFORMATION TECHNOLOGY AGENCY (SITA) IN RURAL SOUTH AFRICA

2017 ◽  
Vol 14 (1) ◽  
pp. 174-181
Author(s):  
Maura Mbunyuza-deHeer Menlah
Keyword(s):  
Information Technology ◽  
Youth Development ◽  
Rural Areas ◽  
Secondary Data ◽  
The State ◽  
State Information ◽  
Evaluation Plan ◽  
Lessons Learnt ◽  
Slow Development ◽  
The Impact

This article reports on a proposed evaluation plan that has been developed to assess the work done by the State Information Technology Agency (SITA). The SITA programme was implemented in response to the South African government’s call to improve the lives of the populations in some rural areas through technology. The programme was meant to address slow development in  rural  areas  that  lack  technological  innovations  and  advances.  In  the proposed evaluation plan a review is made of secondary data, deciding how strategic priorities are to be determined, as well as analysis of the rural context environment. The researcher gives an account of how the evaluation strategies are to be piloted and rolled out thereafter. Lessons learnt are recorded and reported upon. A proposed evaluation plan will be developed, based on the lessons learnt in line with the objectives of the project.

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.

The Impact of E-Procurement Systems in the Biomedical Industry

2020 ◽  
Vol 27 (2) ◽  
pp. 66
Author(s):  
A. Seetharaman ◽  
Nitin Patwa ◽  
Simon Lai Koek Wai ◽  
Ahammed Shamir
Keyword(s):  
Supply Chain ◽  
Cost Savings ◽  
The Internet ◽  
Business Analytics ◽  
Process Automation ◽  
Short Term ◽  
Compliance Cost ◽  
Biomedical Industry ◽  
The Impact

The evolution of the Internet has revolutionised the sourcing and procurement processes in organisations in every industry. The focus of this paper is to analyse the perception of business users on the factors which impact the usage of eprocurement systems in the biomedical industry. There are four factors identified in this research: i.e. control and compliance, cost savings, process automation, and improvements and transparency. The benefit of achieving process automation is the first biggest factor, followed by the need for control and compliance, and transparency, being the second and third factors respectively. The fourth factor, cost savings, is ignored because the users perceived that cost savings will not be realised in the short term, and the returns from the investment could be a couple of years after the eprocurement system has been fully operational. The research also concludes that the ability to perform business analytics and to strengthen the supply chain are the most important factors in measuring the success in the adoption of e-procurement systems

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