Accounting Revolution in the Age of Artificial Intelligence:The Evolutionary Logic and Analysis Framework
Based on information system perspective and management activities perspective of accounting,this paper uses the Technology-Organiza-tion-Environment framework to study the evolutionary logic and analytical framework of accounting revolution in the background of artificial intelligence.Conclusions are drawn that:First,for accounting,the influence of technology of weak artificial intelligence is universal,while the influence of technology of strong artificial intelligence is relatively low.Second,under the technical mode of human-machine collaboration and symbiosis,accounting personnel and financial robots will reflect different functions and work values.Third,there is a difference in the degree of reliance on artificial intelligence between the basic and expanded accounting function,and the intelligent solution for the transformed accounting function cannot be found in the case in this paper.Fourth,artificial intelligence will provide impetus for changes in accounting work including accounting personnel,accounting decision making,accounting discipline attributes,accounting ethics,accounting subject,and accounting content.These conclusions are helpful for in-depth analysis of the logical framework of the influence of artificial intelligence on accounting work and provide a decision-making basis for responding to the transformation of account-ing function.
The Age of Artificial IntelligenceAccounting RevolutionAccounting FunctionAccounting Work
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