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The role of artificial intelligence in accounting

In: Research Handbook on Accounting and Information Systems

Author

Listed:
  • Andrew Skidmore
  • Julia A. Smith

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.

Suggested Citation

  • Andrew Skidmore & Julia A. Smith, 2024. "The role of artificial intelligence in accounting," Chapters, in: Julia A. Smith (ed.), Research Handbook on Accounting and Information Systems, chapter 15, pages 250-264, Edward Elgar Publishing.
    • Handle: RePEc:elg:eechap:20914_15
    as

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    File URL: https://www.elgaronline.com/doi/10.4337/9781802200621.00027
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