IDEAS home Printed from https://ideas.repec.org/a/alu/journl/v1y2021i23p6.html
   My bibliography  Save this article

Artificial Intelligence Approaches In Finance And Accounting

Author

Listed:
  • Izabella KRÃ JNIK

    (BabeÅŸ-Bolyai University of Cluj-Napoca)

  • Robert DEMETER

    (Transilvania University of Bra ÅŸov)

Abstract

This paper takes an integrated approach to accounting from several perspectives, starting from a study of the international literature and transposing the main Society 5 benchmarks to highlight their impact. Artificial intelligence refers to the field of computer science that goes beyond classical computer science, aimed at solving problems for which there is no classical computational algorithm in an efficient way. The intelligent system must be able to do more than just solve problems that require computing power, memorization and retrieval of knowledge or just reasoning control, it should be able to see, speak, hear, understand and reason and command similarly to humans. These are big challenges for intelligent systems, which is why the attention of researchers and the business world is increasingly turning to artificial intelligence.

Suggested Citation

  • Izabella KRÃ JNIK & Robert DEMETER, 2021. "Artificial Intelligence Approaches In Finance And Accounting," Annales Universitatis Apulensis Series Oeconomica, Faculty of Sciences, "1 Decembrie 1918" University, Alba Iulia, vol. 1(23), pages 1-6.
  • Handle: RePEc:alu:journl:v:1:y:2021:i:23:p:6
    as

    Download full text from publisher

    File URL: http://oeconomica.uab.ro/upload/lucrari/2320211/06.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. repec:mth:ijafr8:v:8:y:2018:i:4:p:139-158 is not listed on IDEAS
    2. Watty, Kim & McKay, Jade & Ngo, Leanne, 2016. "Innovators or inhibitors? Accounting faculty resistance to new educational technologies in higher education," Journal of Accounting Education, Elsevier, vol. 36(C), pages 1-15.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Blix, Leslie H. & Edmonds, Mark A. & Sorensen, Kate B., 2021. "How well do audit textbooks currently integrate data analytics," Journal of Accounting Education, Elsevier, vol. 55(C).
    2. Andreia Inamorato dos Santos & Simonas Gausas & Raimonda Mackeviciute & Aiste Jotautyte & Zilvinas Martinaitis, 2019. "Innovating Professional Development in Higher Education: Case Studies," JRC Research Reports JRC115595, Joint Research Centre.
    3. Resat KARCIOGLU & Fatih Omur BINICI, 2023. "Developing a maturity model to identify digital skills and abilities of accounting professionals: evidence from Turkey," Access Journal, Access Press Publishing House, vol. 4(2), pages 221-247, March.
    4. Fan, Hong & Song, Xiaofei, 2020. "The advantages of combining mobile technology and audience response systems," Journal of Accounting Education, Elsevier, vol. 50(C).
    5. Apostolou, Barbara & Dorminey, Jack W. & Hassell, John M. & Rebele, James E., 2017. "Accounting education literature review (2016)," Journal of Accounting Education, Elsevier, vol. 39(C), pages 1-31.
    6. Montserrat Díaz-Méndez & Mario R. Paredes & Michael Saren, 2019. "Improving Society by Improving Education through Service-Dominant Logic: Reframing the Role of Students in Higher Education," Sustainability, MDPI, vol. 11(19), pages 1-14, September.
    7. Berry, Reanna & Routon, Wesley, 2020. "Soft skill change perceptions of accounting majors: Current practitioner views versus their own reality," Journal of Accounting Education, Elsevier, vol. 53(C).
    8. Hamood Mohammed Al-Hattami, 2021. "University Accounting Curriculum, IT, and Job Market Demands: Evidence From Yemen," SAGE Open, , vol. 11(2), pages 21582440211, April.
    9. Beatson, Nicola & Gabriel, Cle-Anne & Howell, Angela & Scott, Stephen & van der Meer, Jacques & Wood, Lincoln C., 2020. "Just opt in: How choosing to engage with technology impacts business students’ academic performance," Journal of Accounting Education, Elsevier, vol. 50(C).
    10. Andiola, Lindsay M. & Masters, Erin & Norman, Carolyn, 2020. "Integrating technology and data analytic skills into the accounting curriculum: Accounting department leaders’ experiences and insights," Journal of Accounting Education, Elsevier, vol. 50(C).
    11. Xu, Hui & Liu, Yuebing & Krahel, John Peter, 2024. "Faculty intention to implement data analytics in the accounting curricula," Journal of Accounting Education, Elsevier, vol. 66(C).
    12. Felski, Elizabeth, 2023. "Audit technologies used in practice and ways to implement these technologies into audit courses," Journal of Accounting Education, Elsevier, vol. 62(C).
    13. Corina Joseph & Mariam Rahmat, 2018. "Exploring the Perception on using the Competition Based Learning Winning Video as a Pedagogical Tool in an Accounting Course," International Journal of Academic Research in Business and Social Sciences, Human Resource Management Academic Research Society, International Journal of Academic Research in Business and Social Sciences, vol. 8(2), pages 440-451, February.
    14. Rindasu Sinziana-Maria, 2021. "Integrated Information Technology Subjects In The Accounting Curricula – An Analysis Of Emerging Eu Countries," Annals - Economy Series, Constantin Brancusi University, Faculty of Economics, vol. 4, pages 154-164, August.
    15. Fang Zhao, 2019. "Using Quizizz to Integrate Fun Multiplayer Activity in the Accounting Classroom," International Journal of Higher Education, Sciedu Press, vol. 8(1), pages 1-37, February.
    16. Wells, Paul K., 2018. "How well do our introductory accounting text books reflect current accounting practice?," Journal of Accounting Education, Elsevier, vol. 42(C), pages 40-48.
    17. Tsay, Bor-Yi & Campbell, Jane E. & Ariail, Donald L. & Miller, Stephanie K. & Shannon Shumate, L., 2023. "Improving introductory financial accounting learning and retention through course redesign," Journal of Accounting Education, Elsevier, vol. 62(C).
    18. Khaldoon Al-Htaybat & Larissa von Alberti-Alhtaybat & Zaidoon Alhatabat, 2018. "Educating digital natives for the future: accounting educators’ evaluation of the accounting curriculum," Accounting Education, Taylor & Francis Journals, vol. 27(4), pages 333-357, July.

    More about this item

    Keywords

    IT management; educational finance; accounting;
    All these keywords.

    JEL classification:

    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • I22 - Health, Education, and Welfare - - Education - - - Educational Finance; Financial Aid
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:alu:journl:v:1:y:2021:i:23:p:6. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Dan-Constantin Danuletiu (email available below). General contact details of provider: .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.