Capabilities Artificial Intelligence in Accounting: Analysis of its Consequences
Subject Areas :masoud taherinia 1 , abdollah saedi 2
1 - accounting department , lorestan university, khoramabad,iran
2 - Ph.D. Student in Public Administration, Faculty of Management and Economics, Lorestan University, Khorramabad, Iran
Keywords: Artificial intelligence, Accounting profession, Fuzzy Delphi Approach,
Abstract :
Artificial intelligence casts a shadow in almost all businesses and can be a suitable alternative to manual and computational work. The current research was conducted with the aim of analyzing and investigating the consequences of artificial intelligence in accounting. The statistical population of the research consists of 16 professors, certified accountants and auditors, who were selected based on the principle of theoretical adequacy and targeted sampling. According to the research approach (its mixed nature), the data collection tool in the qualitative part is a semi-structured interview, whose validity was confirmed through content validity and its reliability with the help of intra-coder and inter-coder reliability. On the other hand, the data collection tool in the quantitative section is the Delphi questionnaire, which was confirmed by content validity and inconsistency rate, respectively. In this way, the data obtained in the qualitative section were identified with the help of thematic analysis, using Atlas.T software and the method of coding the consequences (positive and negative consequences) of artificial intelligence in accounting. It should be noted that the present research . The results showed that according to the experts' point of view, prevention of financial crimes, organization of information, reduction of decision-making time, increase of accuracy and reduction of errors are the most important positive consequences of artificial intelligence in accounting. , technological unemployment, maintenance and continuous updating of algorithms, failure to determine the responsible for decision-making and elimination of conventional jobs/tasks are respectively the most important challenges (negative consequences) of artificial intelligence in accounting
