The Impact of Artificial Intelligence on Accounting

【Author】 Stafie, Gabriela; Grosu, Veronica

【Source】DIGITAL ECONOMY AND THE GREEN REVOLUTION, ICBE 2022

【影响因子】

【Abstract】Innovation technology is changing many aspects of our lives. We live in a time of great transformation that predicts that in the coming years, every aspect of human life will be influenced by artificial intelligence. The phenomenon of robotics is a vast one, with popularity in all fields of activity, as the business world tends towards globalization, and the Internet is progressing at a rapid pace and the flow of information becomes particularly flexible, which makes us witness rapid digitization. of the whole society. Accounting professionals need to turn innovative solutions such as artificial intelligence and automation into opportunities, not threats. new technologies will make life easier. Blockchain is an innovative form of application of information technology in the Internet age, seen as a distributed "registry" defined by decentralization, immutability and transparency. The application of the blockchain in accounting is a topical issue, as it is a common accounting record and it is expected that its application could bring significant changes in the practical work of accountants. Therefore, the main objective of this paper is to analyze the existing literature on the importance of cognitive technologies and the possible impact on accounting, from a bibliometric perspective. The bibliometric analysis is carried out both chronologically and geographically with the support of the Web of Science (WoS) and Scopus database. VOSviewer software was used to process the data, with the aim of providing a comprehensive picture of how cognitive technologies are of interest to academic researchers and accounting practitioners. [Stafie, Gabriela; Grosu, Veronica] Stefan Cel Mare Univ, Dept Accounting Auditing & Finance, Fac Econ Adm & Business, Suceava, Romania Stefan cel Mare University of Suceava Stafie, G (通讯作者)，Stefan Cel Mare Univ, Dept Accounting Auditing & Finance, Fac Econ Adm & Business, Suceava, Romania. gabi_stafie@yahoo.com; veronica.grosu@usm.ro 30 0 0 0 0 SPRINGER INTERNATIONAL PUBLISHING AG CHAM GEWERBESTRASSE 11, CHAM, CH-6330, SWITZERLAND 2198-7246 2198-7254 978-3-031-19888-5; 978-3-031-19886-1; 978-3-031-19885-4 SPR PROC BUS ECON 2023 247 265 10.1007/978-3-031-19886-1_18 http://dx.doi.org/10.1007/978-3-031-19886-1_18 19 Business; Business, Finance; Green & Sustainable Science & Technology Conference Proceedings Citation Index - Social Science & Humanities (CPCI-SSH) Business & Economics; Science & Technology - Other Topics BU9VI 2023-05-06 WOS:000964117400018

【Keywords】Digital accounting; Artificial intelligence; Blockchain; Bibliometric analysis; Web of Science; VOSviewer

【发表时间】2023

【收录时间】2023-05-15

【文献类型】综述

【主题类别】

区块链应用-实体经济-财会领域