Exploring accounting and AI using topic modelling

IF 4.1 3区管理学 Q2 BUSINESS

International Journal of Accounting Information Systems Pub Date : 2024-09-21 DOI:10.1016/j.accinf.2024.100709

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引用次数: 0

Abstract

Historically, literature suggests that a variety of accounting roles will be replaced by Artificial Intelligence (AI) and related technologies; however, in recent years there is a growing recognition that accounting can in fact harness AI’s potential to add value to organisations. Commentators have highlighted the need for increased research exploring accounting and AI and for accounting scholars to consider multi-disciplinary research in this area. This study uses a form of topic modelling to analyse literature exploring AI and related techniques in an accounting context. Latent Dirichlet Allocation (LDA) has been used to enable probabilistic, machine-based interrogation of large volumes of literature. This study applies LDA to the abstracts of 930 peer-reviewed academic publications from a variety of disciplines to identify the most significant accounting and AI topics discussed in the literature during the period 1990 to 2023. Our findings suggest that prior literature reviews based on more traditional methodologies do not capture a comprehensive picture of accounting and AI research. Eleven topic clusters are identified which provide a comprehensive topology of the extant literature discussing accounting and AI and set out an agenda for future research designed to foster academic progress in the area. It also represents one of the first applications of probabilistic topic modelling to accounting literature.

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利用主题建模探索会计与人工智能

从历史上看，有文献表明，各种会计角色将被人工智能（AI）和相关技术所取代；然而，近年来，越来越多的人认识到，会计实际上可以利用人工智能的潜力为组织增值。评论家们强调，有必要加强对会计与人工智能的研究，会计学者也有必要考虑在这一领域开展多学科研究。本研究采用一种主题建模的形式，来分析在会计背景下探索人工智能及相关技术的文献。Latent Dirichlet Allocation (LDA) 已被用于对大量文献进行基于机器的概率分析。本研究将 LDA 应用于来自不同学科的 930 篇同行评审学术出版物的摘要，以确定 1990 年至 2023 年期间文献中讨论的最重要的会计和人工智能主题。我们的研究结果表明，以往基于更传统方法的文献综述并不能全面反映会计与人工智能研究的情况。我们确定了 11 个主题集群，为讨论会计与人工智能的现有文献提供了一个全面的拓扑结构，并为未来研究制定了一个议程，旨在促进该领域的学术进步。这也是概率主题建模在会计文献中的首次应用。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.