Open AccessResearch on the Impact of Artificial Intelligence Technology on Accounting
Author(s) -
Chaoyi Li,
Haohao Song,
Fu Ming
Publication year - 2020
Publication title -
journal of physics. conference series
Language(s) - English
Resource type - Journals
SCImago Journal Rank - 0.21
H-Index - 85
eISSN - 1742-6596
pISSN - 1742-6588
DOI - 10.1088/1742-6596/1486/3/032042
Subject(s) - accounting , management accounting , accounting information system , field (mathematics) , knowledge management , positive accounting , business intelligence , business , financial accounting , computer science , mathematics , pure mathematics
The rapid development of artificial intelligence has promoted many changes in the field of modern accounting. This paper examines the impact of artificial intelligence on accounting business, accounting theory and accounting personnel’s ability in recent years through literature research. The conclusions show that: First artificial intelligence makes the accounting staff liberation from a low level repetitive work out, the original focus of financial accounting change for the company to provide information to support business decisions; Second, management accounting theory, value creation theory and management intelligence mechanism The intersection of theory and artificial intelligence promotes the development of accounting theory. Third, financial expertise of accountants demanding, complex multi-disciplinary background and with universities and businesses.