The Impact of Artificial Intelligence on the Accounting Industry

Shi, Yanling

doi:10.1007/978-3-030-15235-2_129

Cited by 18 publications

(11 citation statements)

References 15 publications

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“…New methods of education and game technologies should develop in students those soft and hard skills that will be in demand in the labor market in the future (Matraeva et al, 2020;Kirillov et al, 2016). The severity of this problem is confirmed by studies by Shi, Y. (2020).…”

Section: Literature Reviewmentioning

confidence: 66%

The impact of the pandemic on the quality of education and the image of a university

Vinichenko¹,

Vinogradova²,

Nikiporets-Takigawa³

et al. 2021

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The objective of the article is to identify the nature of the impact of the pandemic on the quality of education and the image of a university that uses distance education and artificial intelligence. The research methodology includes a complex of general scientific and special methods. A questionnaire and detailed interview have been formed with regard to the indicators of the leading rating systems of higher education. The data obtained have been summarized and analyzed using a focus group. The regression analysis has been used to examine the connection between students' motives for making life easier in the context of the pandemic and distance education and the dangers of the professor-student-administration system. The sustainable links and tendencies of changes in the quality of education and the image of a university have been revealed. The following traps for students are referred to the stable connections: the absence of a valid system of control over the authorship of the executed works; the possibility of the unauthorized use of various electronic sources during the answer; the coronavirus quarantine leads to the erasure of the boundaries between the study and everyday life, personal space and social environment of students; the growth of students' desire to have high marks in the subjects with the decrease of interest to study. Tendencies: the increase of the workload of professors and supporting (technical) staff; constant redistribution of time spent on the performance of official duties with a different degree of efficiency; the growth of willingness, a desire of the administration and university professors to improve the competitiveness of the university as a high-tech educational organization, included in the world map of science; the growth of dissatisfaction with the distance form of education, the degree of efficiency of return on investment in human development; the decrease in the responsibility of students to acquire knowledge through distance learning. The practical relevance of the work lies in the possibility of considering the identified sustainable links and tendencies to improve the education system at both national and global levels. This will enable attention to problem areas at the local level to achieve their overcoming with minimal financial and human losses through proactive actions. The theoretical relevance of the work lies in adding scientific and methodological elements to the theoretical foundations of the concept of development of higher education. The authors studied for the first time the problems of the impact of the COVID-19 pandemic on the quality of education and the image of a university. The originality of the research is determined by the original methodological model, which allowed the participants of the educational process to assess the essence of the ongoing changes associated with the coronavirus quarantine and with the help of an expert group to identify sustainable links and tendencies in changes in the quality of education and the image of a university

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Section: Literature Reviewmentioning

confidence: 66%

The impact of the pandemic on the quality of education and the image of a university

Vinichenko¹,

Vinogradova²,

Nikiporets-Takigawa³

et al. 2021

View full text Add to dashboard Cite

show abstract

“…The scope of the present research is the usage of artificial intelligence in the accounting field, as the crucial point is that this area being quite computerized and digitalized nowadays, especially in Estonia, still requires significant human interaction. And while the usage of artificial intelligence could improve business efficiency and reduce number of errors, it may also cause the loose of job by accounting professionals (Shi 2020) by having a significant amount of jobs being taken by artificial intelligence (Brougham&Haar 2017). Numerous researchers outline that artificial intelligence could be effectively used for external and internal audit and control (Askary et al 2018;Bowling& Meyer 2019;Munoko et al2020) providing error-free and unbiased information, however, still there may appear tensions among stakeholders, which in turn may generate ethical conflicts (Munoko et al2020).…”

Section: Valeria Gavrilovamentioning

confidence: 99%

Contemporary Innovation Challenges – Future of Adoption Artificial Intelligence: Case of Estonia

Gavrilova¹,

Gurvitsh-Suits

2020

EurInsStud

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Nowadays artificial intelligence is gaining popularity and brings changes into everyday lives and business. Latest research outline various options and challenges related to the implementation of artificial intelligence in different fields (Garbuio&Lin, 2019; Kumar et.al, 2019; Tambe et.al 2019). It is obvious that its adoption will have a notable significant impact on certain industries. However, it also requires complete understanding and awareness of main constraints and benefits. The aim of the present research is to find out the possibilities of adoption of the artificial intelligence in accounting industry in case of Estonia and its impact on the role of the accountant in the future. The main research question focuses on whether Estonian accountants are aware of the new opportunities related to the implementation of artificial intelligence and their openness to these challenges. Authors conducted a survey among Estonian accounting professionals and the results revealed limited knowledge, with people being aware of the meaning but having little or no idea about the basic components of artificial intelligence and wide range of a potential application. During the research, it became obvious that only few companies in Estonia are already using artificial intelligence: among the main reasons of non-adoption are lack of experience, lack of qualified professionals and the general complexity. Authors believe that the results of this study provide a starting point for companies involved in providing various modern technical support for accounting industry and may contribute to the raising awareness and further development of active successful adoption of artificial intelligence in Estonia.

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“…The attention of scientists and practitioners today is attracted by threats and risks due to the possible unauthorized replacement of human-AI in the control system (Belciug and Gorunescu, 2020), the "overthrow" of a person as the main model of intelligence (Smith, 2020). Variants of displacing a person from the labor market are modeled (Shi, 2019;Veretekhina and Medvedeva, 2017). At the same time, in the context of digitalization, young people receive some advantages over other generations.…”

Section: Introductionmentioning

confidence: 99%

Threats and risks from the digitalization of society and artificial intelligence: Views of generation Z students

al.¹

2021

Int. j. adv. appl. sci.

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The aim of this article was to identify the nature of threats and risks for people and society from the digitalization of society and the introduction of artificial intelligence from the perspective of Russian and Slovak students of Generation Z. The main empirical research methods were questionnaires, in-depth interview and focus group. In the context of the COVID 19 pandemic limitations, the research was conducted remotely using Google Form, Skype, and Zoom. 1857 GenZ students from 35 Russian universities and 316 GenZ students from two Slovak universities took part in the survey. When comparing the populations of Russian and Slovak GenZ by qualitative characteristics, a very high positive correlation was revealed with the Pearson correlation coefficient R=0.962-0.9782. The following trend was revealed: an increase in the rate of digitalization of society and the introduction of AI in comparison with the rate of study by society, a person of the possibilities of the digital environment, AI, and their mastery of technologies for using AI. The study revealed a stable connection: digitalization and AI create comfortable conditions for human life and at the same time generate a danger for human dependence on the digital environment. The main directions for the further development of this study can be studying this problem in other countries, the definition of a methodology for identifying threats and risks, and the development of a set of measures to overcome them.

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The Impact of Artificial Intelligence on the Accounting Industry

Cited by 18 publications

References 15 publications

The impact of the pandemic on the quality of education and the image of a university

The impact of the pandemic on the quality of education and the image of a university

Contemporary Innovation Challenges – Future of Adoption Artificial Intelligence: Case of Estonia

Threats and risks from the digitalization of society and artificial intelligence: Views of generation Z students

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