{"title":"Artificial intelligence and the changing landscape of accounting: a viewpoint","authors":"John Kommunuri","doi":"10.1108/par-06-2021-0107","DOIUrl":null,"url":null,"abstract":"<h3>Purpose</h3>\n<p>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.</p><!--/ Abstract__block -->\n<h3>Findings</h3>\n<p>The role of emerging technologies in accounting and various opportunities and challenges in implementation are discussed. In addition, possible future research directions are identified.</p><!--/ Abstract__block -->\n<h3>Research limitations/implications</h3>\n<p>The paper does not contain empirical findings.</p><!--/ Abstract__block -->\n<h3>Originality/value</h3>\n<p>This paper expresses the author’s viewpoints regarding the impact of AI and ML on the changing accounting environment.</p><!--/ Abstract__block -->","PeriodicalId":46088,"journal":{"name":"Pacific Accounting Review","volume":null,"pages":null},"PeriodicalIF":2.1000,"publicationDate":"2022-05-26","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Pacific Accounting Review","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/par-06-2021-0107","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"BUSINESS, FINANCE","Score":null,"Total":0}
引用次数: 0
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.
期刊介绍：
Pacific Accounting Review is a quarterly journal publishing original research papers and book reviews. The journal is supported by all New Zealand Universities and has the backing of academics from many universities in the Pacific region. The journal publishes papers from both empirical and theoretical forms of research into current developments in accounting and finance and provides insight into how present practice is shaped and formed. Specific areas include but are not limited to: - Emerging Markets and Economies - Political/Social contexts - Financial Reporting - Auditing and Governance - Management Accounting.
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