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Artificial intelligence and the changing landscape of accounting: a viewpoint

Author

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  • John Kommunuri

Abstract

Purpose - The study aims to explore the changing landscape of accounting and the role of emerging technologies in the accounting environment. The author presents viewpoints on the influence of artificial intelligence (AI), machine learning (ML) and other subsets in accounting, emphasising the increasing need for and significance of these applications. The viewpoints could provide researchers and practitioners with a meaningful overview of knowledge and research agenda. Findings - The role of emerging technologies in accounting and various opportunities and challenges in implementation are discussed. In addition, possible future research directions are identified. Research limitations/implications - The paper does not contain empirical findings. Originality/value - This paper expresses the author’s viewpoints regarding the impact of AI and ML on the changing accounting environment.

Suggested Citation

  • John Kommunuri, 2022. "Artificial intelligence and the changing landscape of accounting: a viewpoint," Pacific Accounting Review, Emerald Group Publishing Limited, vol. 34(4), pages 585-594, May.
    • Handle: RePEc:eme:parpps:par-06-2021-0107
    DOI: 10.1108/PAR-06-2021-0107
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    Citations

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    Cited by:

    1. Favourate Y Mpofu & Queen Mpofu, 2025. "The application of digital technologies in external auditing: a double edged sword?," International Journal of Business Ecosystem & Strategy (2687-2293), Bussecon International Academy, vol. 7(1), pages 39-56, January.
    2. Xiao Han & Shumei Xiao & Jun Sheng & Guangtao Zhang, 2025. "RETRACTED ARTICLE: Enhancing Efficiency and Decision-Making in Higher Education Through Intelligent Commercial Integration: Leveraging Artificial Intelligence," Journal of the Knowledge Economy, Springer;Portland International Center for Management of Engineering and Technology (PICMET), vol. 16(1), pages 1546-1582, March.
    3. Sundarasen Sheela & Ahnaf Ali Alsmady & K. Tanaraj & Ibrahim Izani, 2023. "Navigating the Future: Blockchain’s Impact on Accounting and Auditing Practices," Sustainability, MDPI, vol. 15(24), pages 1-26, December.
    4. Favourate y Mpofu, 2023. "The application of Artificial Intelligence in external auditing and its implications on audit quality? A review of the ongoing debates," International Journal of Research in Business and Social Science (2147-4478), Center for the Strategic Studies in Business and Finance, vol. 12(9), pages 496-512, December.
    5. Lai, Jing, 2025. "Artificial intelligence applications and audit fees: An empirical study," International Review of Economics & Finance, Elsevier, vol. 103(C).
    6. Ahmad A. Toumeh, 2024. "Assessing the potential integration of large language models in accounting practices: evidence from an emerging economy," Future Business Journal, Springer, vol. 10(1), pages 1-15, December.

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