What is the role of artificial intelligence in shaping accounting information systems? A literature review

Hela Borgi and Noha Alessa
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Hela Borgi: Princess Nourah bint Abdulrahman University, Saudi Arabia
Noha Alessa: Princess Nourah bint Abdulrahman University, Saudi Arabia

International Journal of Economic Performance (IJEP), 2023, vol. 6, issue 03, Pages: 33-46

Abstract: Artificial intelligence (AI) applied to accounting and auditing represents a matter that is getting the attention of researchers. This paper provides an understanding of the evolution of AI and its role in shaping accounting information systems (AISs). It aims to summarize the current state of the literature that deals with the impact of AI on AIS, highlighting related aspects, such as the benefits and challenges of AI in AIS research. This review suggests that current studies dealing with this matter are scarce and invites future research to examine how bias and transparency are handled in the context of AI auditing systems and whether human auditors will fully rely on AI outcomes.

Keywords: Artificial Intelligence; Accounting Information Systems; Machine Learning; Technology in Accounting and auditing (search for similar items in EconPapers)
Date: 2023
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Persistent link: https://EconPapers.repec.org/RePEc:bjm:ijep00:v:6:y:2023:i:03:id:298

DOI: 10.54241/2065-006-003-003

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