IDEAS home Printed from https://ideas.repec.org/a/aio/aucsse/v2y2022i50p125-130.html
   My bibliography  Save this article

Mistrust And Doubt In Cloud Accounting
[The Impact Of Artificial Intelligence On The Development Of An Audit Plan For Orders In The Automotive Industry. A Case Study]

Author

Listed:
  • Viorel - Costin Banța

    (The Bucharest University of Economic Studies, Faculty of Accounting and Management, Information Systems, Bucharest, Romania)

  • Claudia Mihaela RĂPAN

    (The Bucharest University of Economic Studies, Faculty of Accounting and Management, Information Systems, Bucharest, Romania)

  • Sabin – Alexandru Băbeanu

    (The Bucharest University of Economic Studies, Faculty of Accounting and Management, Information Systems, Bucharest, Romania)

  • Cristian Dragoș Țurcan

    (The Bucharest University of Economic Studies, Faculty of Accounting and Management, Information Systems, Bucharest, Romania)

Abstract

The use of artificial intelligence is becoming more and more stringent in all industries in the world. The step towards digitization comes somewhat in line with what is desired in companies, human errors wanting to be removed as soon as possible and without impacting the day-to-day activity. A series of projects were opened after these two very difficult years of COVID-19, to solve a series of problems and work possibilities encountered when the activity was disrupted by remote work. Many things will be written about this period, in which several companies faced the lack of staff at their offices, and the daily activity was very difficult. From financial - accounting, audit, human resources and much more production, all these departments had to deal with a difficult way of working, digitization, the use of AI - Artificial Intelligence being the chance to resume the activity in other terms than the known ones so far. This case study was made using the data from a car company, where a series of economic processes was discussed and adjusted according to the criteria that artificial intelligence requires. We are dealing with the economic process of reviewing the existing stocks and analyzing what has been done, historically speaking, for a type of car - so that the supply can be done as efficiently as possible, how these aspects influence the way of working, in production, for the activity to be improved.

Suggested Citation

  • Viorel - Costin Banța & Claudia Mihaela RĂPAN & Sabin – Alexandru Băbeanu & Cristian Dragoș Țurcan, 2022. "Mistrust And Doubt In Cloud Accounting [The Impact Of Artificial Intelligence On The Development Of An Audit Plan For Orders In The Automotive Industry. A Case Study]," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 2(50), pages 125-130, December.
    • Handle: RePEc:aio:aucsse:v:2:y:2022:i:50:p:125-130
    as

    Download full text from publisher

    File URL: http://feaa.ucv.ro/annals/v2_2022/013.pdf
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Sledgianowski, Deb & Gomaa, Mohamed & Tan, Christine, 2017. "Toward integration of Big Data, technology and information systems competencies into the accounting curriculum," Journal of Accounting Education, Elsevier, vol. 38(C), pages 81-93.
    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. Strike Mbulawa, 2021. "Domestic Demand Or Trade Led Growth Hypothesis For Southern Africa Development Community (Sadc) Countries? A Search For A New Development Paradigm," Annals of University of Craiova - Economic Sciences Series, University of Craiova, Faculty of Economics and Business Administration, vol. 1(49), pages 55-72, August.
    2. 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).
    3. 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).
    4. Fogarty, Timothy J., 2021. "What makes a successful academic accounting department? A multidimensional longitudinal analysis," Journal of Accounting Education, Elsevier, vol. 57(C).
    5. Ballantine, Joan & Boyce, Gordon & Stoner, Greg, 2024. "A critical review of AI in accounting education: Threat and opportunity," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 99(C).
    6. Susanne Leitner-Hanetseder & Christoph Eisl & Carina Knoll & Othmar M. Lehner, 2021. "Need For Advanced It Skills For Accountants €“ What Does Accounting Education Literature Tell Us?," Business Education and Accreditation, The Institute for Business and Finance Research, vol. 13(1), pages 57-69.
    7. Francis Aboagye‐Otchere & Cletus Agyenim‐Boateng & Abdulai Enusah & Theodora Ekua Aryee, 2021. "A Review of Big Data Research in Accounting," Intelligent Systems in Accounting, Finance and Management, John Wiley & Sons, Ltd., vol. 28(4), pages 268-283, October.
    8. Syaiful Hifni, 2021. "Contingency E-Learning for Accounting: Effective Communication in the New Normal Era," GATR Journals afr205, Global Academy of Training and Research (GATR) Enterprise.
    9. Sargent, Matthew J. & Winton, Bradley G., 2023. "Cognitive ability and performance in accounting students: The importance of data analytics assignments," Journal of Accounting Education, Elsevier, vol. 65(C).
    10. Domino, Madeline A. & Schrag, Daniel & Webinger, Mariah & Troy, Carmelita, 2021. "Linking data analytics to real-world business issues: The power of the pivot table," Journal of Accounting Education, Elsevier, vol. 57(C).
    11. Sarkar, Sumantra & Gray, Joy & Boss, Scott R. & Daly, Emmet, 2021. "Developing institutional skills for addressing big data: Experiences in implementation of AACSB Standard 5," Journal of Accounting Education, Elsevier, vol. 54(C).
    12. Hamood Mohammed Al-Hattami, 2024. "What factors influence the intention to adopt blockchain technology in accounting education?," Palgrave Communications, Palgrave Macmillan, vol. 11(1), pages 1-11, December.
    13. Maël Schnegg & Klaus Möller, 2022. "Strategies for data analytics projects in business performance forecasting: a field study," Journal of Management Control: Zeitschrift für Planung und Unternehmenssteuerung, Springer, vol. 33(2), pages 241-271, June.
    14. Dzuranin, Ann C. & Jones, Janet R. & Olvera, Renee M., 2018. "Infusing data analytics into the accounting curriculum: A framework and insights from faculty," Journal of Accounting Education, Elsevier, vol. 43(C), pages 24-39.
    15. Angelo, Ben & Ayres, Douglas & Stanfield, Jason, 2018. "Power from the ground up: Using data analytics in capital budgeting," Journal of Accounting Education, Elsevier, vol. 42(C), pages 27-39.
    16. Dana E. Harrison & Haya Ajjan, 2019. "Customer relationship management technology: bridging the gap between marketing education and practice," Journal of Marketing Analytics, Palgrave Macmillan, vol. 7(4), pages 205-219, December.
    17. Booker, Danielle D. & Pelzer, Josette R.E. & Richardson, Jeremy R., 2023. "Integrating data analytics into the auditing curriculum: Insights and perceptions from early-career auditors," Journal of Accounting Education, Elsevier, vol. 64(C).
    18. Fogarty, Timothy J. & Campbell, Cory, 2024. "The big data crossroads: Accounting education and the challenge of 21st century technology," Journal of Accounting Education, Elsevier, vol. 68(C).
    19. Campanella, Francesco & Serino, Luana & Battisti, Enrico & Giakoumelou, Anastasia & Karasamani, Isabella, 2023. "FinTech in the financial system: Towards a capital-intensive and high competence human capital reality?," Journal of Business Research, Elsevier, vol. 155(PA).
    20. Xi Zhao & Yanan Wang & Bing Lu & Keming Xu, 2025. "Pathway for Cultivating Practical Abilities of Intelligent Accounting Talents in Application-Oriented Undergraduate Universities," International Journal of Business and Management, Canadian Center of Science and Education, vol. 20(1), pages 1-97, February.

    More about this item

    Keywords

    SAP; AI – Artificial Intelligence; RPA – Robotic Process Automation; ML – Machine Learning; Project implementation; ERP; PP – Production Planning;
    All these keywords.

    JEL classification:

    • C61 - Mathematical and Quantitative Methods - - Mathematical Methods; Programming Models; Mathematical and Simulation Modeling - - - Optimization Techniques; Programming Models; Dynamic Analysis
    • M15 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Business Administration - - - IT Management
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • P41 - Political Economy and Comparative Economic Systems - - Other Economic Systems - - - Planning, Coordination, and Reform

    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:aio:aucsse:v:2:y:2022:i:50:p:125-130. 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: Anca Bandoi The email address of this maintainer does not seem to be valid anymore. Please ask Anca Bandoi to update the entry or send us the correct address (email available below). General contact details of provider: https://edirc.repec.org/data/fecraro.html .

    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.