ARTIFICIAL INTELLIGENCE AND JOBS’ FUTURE PROSPECTS IN ACCOUNTING AND FINANCIAL AUDITING

Cristian Dogar () and Carmen Mihaela Scorte ()
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Cristian Dogar: Audit and Accounting Department, Faculty of Economic Sciences and Business Administration, Babes Bolyai University, Romania
Carmen Mihaela Scorte: Finances and Accounting Department, Faculty of Economic Sciences, Oradea University, Romania

Annals of Faculty of Economics, 2023, vol. 32, issue 1, 403-416

Abstract: Despite all controversies, the Artificial Intelligence (AI) continues its course in becoming more and more present in our world, with a huge perspective on modelling it. Using its capacity to assist various processes, it becomes a strong support of increased productivity being also perceived as a threat for jobs, professions and society as well. The aim of this qualitative research is to explore the how AI is perceived as impacting on jobs, and about future jobs' prospects in accounting, and financial auditing. We conducted a summary recent literature review regarding AI increasing use in audit and accounting. As existing hundreds of published papers on AI robots and human labour interaction, in the purpose of selecting relevant literature and for reaching to the mainstream consensual conclusions, input from three AI bots was used, as paper further describes. This paper is structured so readers may follow and further debate this issue around three research questions: are accounting, and financial auditing suited to be assisted by AI, what about existing jobs in this phase of AI usage, and what should happen next with professional’s jobs as long as AI keeps spreading and developing? Conclusions of this explanatory – predictive research are aimed to support future accounting and financial auditing related educational initiatives in the context of AI development and pervasion, but also future research on more detailed aspects of interrelations with human increasingly adapted work.

Keywords: artificial intelligence; auditing; accounting; automation, human labour. (search for similar items in EconPapers)
JEL-codes: C87 H83 M42 (search for similar items in EconPapers)
Date: 2023
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