Title: Extent of artificial intelligence into accounting and auditing work - an analytical attempt of job and duties

Authors: Sajed M. Abukhader

Addresses: College of Business Administration, Prince Sultan University, 11586, Riyadh, Saudi Arabia

Abstract: Whereas information technology and systems (IT/IS) are anticipated to render rewards for the accounting and auditing profession, there are increasing fears that IT/IS may be able to automate most or even all of the duties. Little was discussed in literature in this regard although overwhelming questions are continually being raised in various forums without enough answers and clarifications: which of the duties/tasks can be automated, and accordingly whether it is majority since this may force the discipline to reshape itself. An open-ended questionnaire to members of association of accountants in Jordan was administered. The study arrives at a number of observations and concluding remarks; the chance of intrusion of IT/IS into accounting practice is nearly two thirds of the set of various tasks and duties that can be assigned to accountants/auditors. This result is reached through effort of breakdown of tasks and duties of accounting/auditing. Future research thereafter is discussed.

Keywords: accounting information systems; automation; information technology; artificial intelligence; enterprise systems; accounting; auditing; job structure.

DOI: 10.1504/IJBPIM.2020.117165

International Journal of Business Process Integration and Management, 2020 Vol.10 No.2, pp.125 - 136

Received: 18 Jul 2020
Accepted: 17 Dec 2020

Published online: 19 Aug 2021 *

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