Artificial Intelligence (AI) is transforming the accounting profession by automating routine tasks, improving accuracy, enhancing decision-making, and increasing operational efficiency. AI-powered technologies such as machine learning, robotic process automation (RPA), natural language processing (NLP), and predictive analytics are revolutionizing traditional accounting practices. This paper examines the impact of AI on accounting, its benefits, challenges, and future prospects. The study highlights how AI is reshaping the role of accountants from data processors to strategic business advisors.
A. Books
1. Accounting Information Systems. Accounting Information Systems. Pearson Education.
2. Artificial Intelligence: A Modern Approach. Artificial Intelligence: A Modern Approach. Pearson.
3. Financial Accounting. McGraw-Hill Education.
4. Management Accounting. Himalaya Publishing House.
B. Journals and Research Articles
5. International Federation of Accountants. Reports and publications on AI and the future of accounting.
6. Association of Chartered Certified Accountants. Research on Artificial Intelligence and Digital Transformation in Accounting.
7. American Institute of Certified Public Accountants. Publications on AI applications in accounting and auditing.
C. Websites
8. IFAC Official Website
9. ACCA Global
10. AICPA & CIMA
11. Deloitte Insights
12. PwC AI Insights
Dr. Mohan Ram Naik
496-502
10.5281/zenodo.21114021
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