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The Impact and Role Analysis of Artificial Intelligence Technology on the Development of the Accounting Industry

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  • BaQun Li

    (Hunan Open University, China)

Abstract

This article explores how artificial intelligence (AI) is reshaping the path of developments in the accounting industry, emphasizing the importance of integrated applications, particularly in the role of a unified multi-source heterogeneous database and the use of deep learning to optimize data processing. It also highlights the critical value of human-computer interaction systems in enhancing the efficiency of accounting information retrieval and decision-making. Through the effective combination of support systems and operational rules, it ensures the orderly execution of accounting tasks. The article further analyzes the different application mechanisms of AI in routine and complex decision-making, providing scientific recommendations. Additionally, it critically points out the limitations of current AI accounting products, such as limited functionality and insufficient intelligence, while emphasizing the potential value of AI in financial information disclosure and supervision, as well as its importance in improving the accounting credit system.

Suggested Citation

  • BaQun Li, 2025. "The Impact and Role Analysis of Artificial Intelligence Technology on the Development of the Accounting Industry," International Journal of Knowledge Management (IJKM), IGI Global, vol. 21(1), pages 1-13, January.
  • Handle: RePEc:igg:jkm000:v:21:y:2025:i:1:p:1-13
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