人工智能在消除会计错误中的作用

Q4 Business, Management and Accounting

Journal of Risk and Financial Management Pub Date : 2024-08-13 DOI:10.3390/jrfm17080353

Moustafa Al Najjar, Mohamed Gaber Ghanem, Rasha Mahboub, Bilal Nakhal

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引用次数: 0

摘要

本研究从会计软件开发人员和注册会计师这两个不同的角度调查人工智能（AI）对减少会计错误的影响。我们采用了一种基于问卷的方法，该方法参考了先前的研究，并通过试点测试进行了验证。我们的研究结果表明，软件开发人员可以从中获益良多。人工智能能有效解决各种会计错误，包括税率差异、截止期不准确、违反本金、隐藏交易、数学错误和操作错误。然而，考虑到用户的情况，人工智能的效果也不尽相同。虽然人工智能成功地减少了某些错误，如与原则相关的错误，但在消除数学错误方面却存在不足。这项研究为人工智能在新兴市场会计中的作用提供了新的见解，增强了我们对其潜力和局限性的理解。

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The Role of Artificial Intelligence in Eliminating Accounting Errors

This study investigates the impact of artificial intelligence (AI) on reducing accounting errors from two distinct angles: that of accounting software developers and of certified public accountants. We employ a questionnaire-based approach informed by prior research and validated through pilot testing. Our findings reveal significant benefits for software developers. AI effectively addresses various accounting errors, including tax rate discrepancies, cutoff period inaccuracies, principal violations, concealed transactions, mathematical mistakes, and manipulation errors. However, when considering users, AI’s effectiveness varies. While it successfully mitigates certain errors, such as those related to principles, it falls short in eliminating mathematical errors. This research contributes fresh insights into the role of AI in accounting within emerging markets, enhancing our understanding of its potential and limitations.

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