Extent of artificial intelligence into accounting and auditing work - an analytical attempt of job and duties
by Sajed M. Abukhader
International Journal of Business Process Integration and Management (IJBPIM), Vol. 10, No. 2, 2020

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.

Online publication date: Thu, 19-Aug-2021

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