Artificial intelligence and the changing landscape of accounting: a viewpoint
ISSN: 0114-0582
Article publication date: 26 May 2022
Issue publication date: 2 August 2022
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.
Keywords
Citation
Kommunuri, J. (2022), "Artificial intelligence and the changing landscape of accounting: a viewpoint", Pacific Accounting Review, Vol. 34 No. 4, pp. 585-594. https://doi.org/10.1108/PAR-06-2021-0107
Publisher
:Emerald Publishing Limited
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