The role of artificial intelligence in accounting

Andrew Skidmore, Julia A. Smith

Research output: Chapter in Book/Report/Conference proceedingChapter

Abstract

Motivated by calls for further research into the impact of artificial intelligence on accounting, this chapter provides a review of the existing literature on this area. The literature review considers how artificial intelligence is impacting accounting processes and benefitting firms in the accounting sector, how it is changing the roles and skills of accountants, and the challenges it creates for accounting. Through this, gaps in the literature are identified and possible avenues for future research are highlighted. Furthermore, an analysis and summary of the existing literature is presented followed by a research plan that could be carried out by future research.
Original languageEnglish
Title of host publicationResearch Handbook on Accounting and Information Systems
Place of PublicationCheltenham
Chapter15
Pages250-264
Number of pages15
ISBN (Electronic)9781802200621
DOIs
Publication statusPublished - 20 Feb 2024

Publication series

NameResearch Handbooks on Accounting
PublisherEdward Elgar Publishing Limited

Keywords

  • artificial intelligence (AI)
  • Literature review
  • future research
  • applications of AI in accounting

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