| dc.description.abstract | Artificial Intelligence (Al) brings revolutionary changes in every aspect of business including accounting. This descriptive study examines the ways in which artificial intelligence (Al) is transforming the accounting industry. To find out where and how Al is being applied in accounting tasks such as financial reporting, auditing, and sustainability data management. Usually, at the operating level, the accounting people perform some routine tasks with focusing on the accuracy and timeliness of the job. However, in case of strategic level accounting people are required to take various decisions which might be solved by using Al. This descriptive study focuses on the perception of the uses of Al in the field of accounting particularly in academic arena. Particularly, how the academician thinks about the applicability of Al in accounting? Is the core issue of study. Here more than 80 academic research manuscripts are scrutinized to identify the current state of Al in accounting despite various challenges like lack of empirical data, well-defined hypotheses etc. This study exposed that future research should examine how individuals and organizations adapt to Al, focus more on practical effects, and cover a larger spectrum of nations and businesses. This result implies that Al has the potential to increase accounting efficiency, transparency, and trust with more thorough study and careful design. | en_US |
