AI Adoption to Innovate Accounting Practice
Giulia Napolitano · 2023
This research intends to investigate how information technology architectures and infrastructures influence accounting systems practices and big data’ role as drivers. The aim is to enhance the understanding of algorithms and big data and of how datascience and machine learning are analytical tools that help obtain accounting insights. Anyway, human and machine information processing will be considered as complementary as it's best if Big Data techniques support (instead of replacing) human expertise. This paper contributes to extant literature by providing a better understanding of the intersection of accounting with data mining and a macro-level outlook of the current research and practice in this area.