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Human versus Machine: Accounting, Auditing and Education in the Era of Artificial Intelligence - Helion

Human versus Machine: Accounting, Auditing and Education in the Era of Artificial Intelligence
ebook
Autor: Joanna Dyczkowska red.
ISBN: 978-83-67899-57-4
stron: 150, Format: ebook
Data wydania: 2024-09-11
Księgarnia: Helion

Cena książki: 35,00 zł

Dodaj do koszyka Human versus Machine: Accounting, Auditing and Education in the Era of Artificial Intelligence

Tagi: Inne

The present book provides a critical reflection on the state and perspectives of the accountancy and auditors profession, addresses the AI technology's supportive role in accounting and auditing tasks, reporting processes and reports' attestation, as well as stresses the necessity to modify educational curriculums in business accounting in response to changing circumstances, and set the regulatory frameworks regarding the use of generative AI by academics and students. The considerations covered in the book are timely and can be helpful for business practitioners, academics and students. Moreover, the international context of the publication, reference to the latest literature on AI applications in business accounting, and presented research study can make this work valuable for all those interested in the opportunities and threats that AI may bring into the professional lives of many.

Dodaj do koszyka Human versus Machine: Accounting, Auditing and Education in the Era of Artificial Intelligence

 

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Dodaj do koszyka Human versus Machine: Accounting, Auditing and Education in the Era of Artificial Intelligence

Spis treści

Human versus Machine: Accounting, Auditing and Education in the Era of Artificial Intelligence eBook -- spis treści

Preface (Joanna Dyczkowska) 9

  1. The Impact of Artificial Intelligence on the Future of the Accounting Profession: A Literature Review (Mirjana Hladika, Petra Halar, Dubravka Kopun) 15

1.1. Companies’ Business Activities’ Disruptions in the Environment of the Fourth and Fifth Industrial Revolutions 17

1.2. Accounting Profession’s Disruptions in the Era of Artificial Intelligence 20

1.3. Areas of Application of Artificial Intelligence by Accounting Functions 22

1.4. Areas in Which Artificial Intelligence Will Not Be Used 25

1.5. The Competencies of Accountants for the Future  26

1.6. Conclusions 29

  1. Artificial Intelligence Application in the Auditing Profession (Paweł Miszczuk, Piotr Bednarek) 35

2.1. The Auditing Process and Artificial Intelligence 37

2.2. Major AI Applications in External Auditing 41

2.3. Major AI Applications in Internal Auditing 45

2.4. Conclusions 45

  1. Benefits and Challenges of Artificial Intelligence Application in the Auditing Profession: Literature Review (Piotr Bednarek, Paweł Miszczuk) 49

3.1. The Potential of Artificial Intelligence in the Context of the Auditing Processes 51

3.2. Benefits of Utilising AI Applications in External Auditing 52

3.3. Benefits of Utilising AI Applications in Internal Auditing 55

3.4. Challenges Related to the AI Application in External Auditing 56

3.5. Challenges Related to the AI Application in Internal Auditing 59

3.6. Conclusions 60

  1. Artificial Intelligence and Attestation of Sustainability Reports. How Can Artificial Intelligence Tools be Used for the Assurance Process of Sustainability Reports? (Assunta Di Vaio, Anum Zaffar, Daniel Balsalobre-Lorente) 65

4.1. Artificial Intelligence Tools and Assurance for Sustainability Reports. 67

4.2. Contribution of Theories to the Assurance Process of Sustainability Reports Regarding Artificial Intelligence Tools 70

4.3. Artificial Intelligence for the Decarbonisation Practices: Attestation, Sustainability Reporting and Integrated Reporting 72

4.4. Conceptual Framework of Sustainability Reports and Decarbonisation Practices with Perspective of Artificial Intelligence Tools 73

4.5 Discussion and Conclusions 75

  1. The Future of the Internal Audit Profession and Its Change Due to the Development of Artificial Intelligence Solutions (Iztok Kolar) 82

5.1. Thinking about the Future of Internal Auditing: The Results of Literature Review 83

5.2. Description of the Research Design: A Survey on Internal Auditors in Slovenia 87

5.3. The Future of Internal Auditors’ Profession and Auditors’ Tasks:

Research Findings 89

5.4. Conclusions 96

  1. Enhancing Integrated Reporting Processes through the Integration of Artificial Intelligence into Management Systems (Ana-Carolina Cojocaru, Svetlana Mihăilă, Veronica Grosu, Ludmila Frumusachi) 102

6.1. Results of the Bibliometric Analysis on the Links between Artificial Intelligence and Non-financial Reporting 103

6.2. Opportunities and Challenges of Artificial Intelligence in Integrated Reporting 107

6.3. Challenges of Artificial Intelligence Implementation 111

6.4. Conclusions 111

  1. Artificial Intelligence in Accounting Business and Education: Theoretical Approach (Rasa Subačienė, Daiva Tamulevičienė) 114

7.1. Design of Literature Review Process 115

7.2. Debate on Various Aspects of Artificial Intelligence in Accounting: Results of the Traditional Detailed Analysis of Literature 118

7.3. Artificial Intelligence in Accounting Business and Education: Results of Systematic Literature Review 123

7.4. Conclusions 131

  1. Regulatory Frameworks for the Use of Generative Artificial Intelligence – Challenges for Higher Education (Angelika Kaczmarczyk)135

8.1. Review of Regulations, Guidelines and Recommendations Regarding the Usage of Artificial Intelligence in Higher Education 136

8.2. The Importance of Artificial Intelligence in Education 140

8.3. Conclusions 141

Conclusions (Joanna Dyczkowska) 144

List of figures 148

List of tables 149

Dodaj do koszyka Human versus Machine: Accounting, Auditing and Education in the Era of Artificial Intelligence

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