Current Application Status, Challenges, and Future Prospects of Artificial Intelligence in the Accounting Field
Junli Wang · Journal of Computer Science and Digital Technology · 2025
This paper examines the current application status, challenges, and future prospects of artificial intelligence (AI) in the accounting field. It highlights how AI technologies, such as robotic process automation (RPA), machine learning, natural language processing (NLP), and computer vision, are transforming traditional accounting practices. By automating routine tasks like data entry, invoice processing, and audit analysis, AI enhances efficiency, accuracy, and strategic decision-making capabilities. However, the adoption of AI in accounting also poses challenges related to data quality and security, model explainability, ethical and legal risks, and talent shortages. The paper further discusses the potential displacement of certain accounting roles due to automation and the need for a nuanced understanding of AI's role in shaping the future of accounting. By providing insights into these dynamics, the study aims to inform stakeholders across the accounting ecosystem and foster a collaborative approach to navigating the digital frontier.