IDEAS home Printed from https://ideas.repec.org/a/ora/journl/v32y2023i1p403-416.html
   My bibliography  Save this article

Artificial Intelligence And Jobs’ Future Prospects In Accounting And Financial Auditing

Author

Listed:
  • Cristian DOGAR

    (Audit and Accounting Department, Faculty of Economic Sciences and Business Administration, Babes Bolyai University, Romania)

  • Carmen Mihaela SCORTE

    (Finances and Accounting Department, Faculty of Economic Sciences, Oradea University, Romania)

Abstract

Despite all controversies, the Artificial Intelligence (AI) continues its course in becoming more and more present in our world, with a huge perspective on modelling it. Using its capacity to assist various processes, it becomes a strong support of increased productivity being also perceived as a threat for jobs, professions and society as well. The aim of this qualitative research is to explore the how AI is perceived as impacting on jobs, and about future jobs' prospects in accounting, and financial auditing. We conducted a summary recent literature review regarding AI increasing use in audit and accounting. As existing hundreds of published papers on AI robots and human labour interaction, in the purpose of selecting relevant literature and for reaching to the mainstream consensual conclusions, input from three AI bots was used, as paper further describes. This paper is structured so readers may follow and further debate this issue around three research questions: are accounting, and financial auditing suited to be assisted by AI, what about existing jobs in this phase of AI usage, and what should happen next with professional’s jobs as long as AI keeps spreading and developing? Conclusions of this explanatory – predictive research are aimed to support future accounting and financial auditing related educational initiatives in the context of AI development and pervasion, but also future research on more detailed aspects of interrelations with human increasingly adapted work.

Suggested Citation

  • Cristian DOGAR & Carmen Mihaela SCORTE, 2023. "Artificial Intelligence And Jobs’ Future Prospects In Accounting And Financial Auditing," Annals of Faculty of Economics, University of Oradea, Faculty of Economics, vol. 32(1), pages 403-416, July.
  • Handle: RePEc:ora:journl:v:32:y:2023:i:1:p:403-416
    as

    Download full text from publisher

    File URL: https://anale.steconomiceuoradea.ro/en/wp-content/uploads/2024/02/AUOES.July_.202330.pdf
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    artificial intelligence; auditing; accounting; automation; human labour.;
    All these keywords.

    JEL classification:

    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • C87 - Mathematical and Quantitative Methods - - Data Collection and Data Estimation Methodology; Computer Programs - - - Econometric Software
    • H83 - Public Economics - - Miscellaneous Issues - - - Public Administration

    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:ora:journl:v:32:y:2023:i:1:p:403-416. 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.

    We have no bibliographic references for this item. You can help adding them by using 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: Catalin ZMOLE (email available below). General contact details of provider: https://edirc.repec.org/data/feoraro.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.