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Artificial Intelligence Approaches In Finance And Accounting

Author

Listed:
  • Izabella KRÃ JNIK

    (BabeÅŸ-Bolyai University of Cluj-Napoca)

  • Robert DEMETER

    (Transilvania University of Bra ÅŸov)

Abstract

This paper takes an integrated approach to accounting from several perspectives, starting from a study of the international literature and transposing the main Society 5 benchmarks to highlight their impact. Artificial intelligence refers to the field of computer science that goes beyond classical computer science, aimed at solving problems for which there is no classical computational algorithm in an efficient way. The intelligent system must be able to do more than just solve problems that require computing power, memorization and retrieval of knowledge or just reasoning control, it should be able to see, speak, hear, understand and reason and command similarly to humans. These are big challenges for intelligent systems, which is why the attention of researchers and the business world is increasingly turning to artificial intelligence.

Suggested Citation

  • Izabella KRÃ JNIK & Robert DEMETER, 2021. "Artificial Intelligence Approaches In Finance And Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-6.
    • Handle: RePEc:alu:journl:v:1:y:2021:i:23:p:6
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    File URL: http://oeconomica.uab.ro/upload/lucrari/2320211/06.pdf
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    References listed on IDEAS

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    1. repec:mth:ijafr8:v:8:y:2018:i:4:p:139-158 is not listed on IDEAS
    2. Watty, Kim & McKay, Jade & Ngo, Leanne, 2016. "Innovators or inhibitors? Accounting faculty resistance to new educational technologies in higher education," Journal of Accounting Education, Elsevier, vol. 36(C), pages 1-15.
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    More about this item

    Keywords

    IT management; educational finance; accounting;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • I22 - Health, Education, and Welfare - - Education - - - Educational Finance; Financial Aid
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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