التفاصيل البيبلوغرافية
| العنوان: |
BENEFITS AND CHALLENGES OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING -- ANALYSIS OF STUDENTS' PERCEPTION. |
| المؤلفون: |
PAVIĆ, Ivana |
| المصدر: |
FEB Zagreb International Odyssey Conference on Economics & Business; Jul2024, Vol. 6 Issue 1, p24-36, 13p |
| مصطلحات موضوعية: |
ARTIFICIAL intelligence, ACCOUNTING, CORPORATE governance, ACCOUNTANTS, BUSINESS students |
| مستخلص: |
The rapid progress and widespread adoption of artificial intelligence have a profound impact on every aspect of human society and on every profession. The accounting profession traditionally uses different information systems and technologies in performing its tasks. Traditional approaches to processing accounting information, constrained by staff capacity and efficiency, often struggle with the quick and accurate handling of such data. This results in a lack of timeliness in processing accounting information, leading to a relatively low utilization rate by enterprises. Consequently, there is a growing demand for intelligent processing of accounting information. This study investigates the perceptions of students about the main benefits (advantages) and challenges associated with the adoption of artificial intelligence (AI) - based solutions in accounting profession, their perception about influence of AI on organization of accountants' profession as well as main threats resulting from AI application in accounting. The research was conducted on the sample of integrated undergraduate and graduate university students -- majoring in accounting and auditing. Students filled out a questionnaire in which, using a Likert scale, they needed to rate the degree of agreement with the stated statement with grades from 1-5. The average marks of each answer were determined. The responses of 52 students were collected. Research results indicated that students perceive that implementation of AI will lead to organizational changes in accountants' work, will require from accountants to acquire new knowledge and skills in different fields (regulations, IT, multidisciplinary knowledge) and that AI will increase efficiency of accountants' work. Students perceive as the most important benefits of applying AI shortened data processing time, real-time reporting and more up-to-date information and higher and greater competitiveness of companies that apply AI. The most important challenges in applying AI in accounting on students' opinion are insufficient knowledge of accountants in the AI field and increased risk of data leakage. Students largely agree with the statement that the application of AI in accounting will present a significant challenge to accountants of an older age without adequate IT knowledge (average grade 4.44). [ABSTRACT FROM AUTHOR] |
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| قاعدة البيانات: |
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