The Impact of Artificial Intelligence on Accounting: A Topic Modeling Investigation of Digital Transformation and Emerging Technologies
DOI:
https://doi.org/10.15849/zjjb.v1i01.38Keywords:
Artificial Intelligence, Accounting, Digital Transformation, Topic Modeling, Cost Accounting, Financial Management, Decision-Making, Emerging Technologies, Automation, AI in AccountingAbstract
The rapid evolution of artificial intelligence (AI) and digital transformation is reshaping traditional accounting practices, necessitating a deeper understanding of its implications. This study employs topic modeling techniques to investigate how AI-driven technologies influence modern accounting, particularly in cost accounting and financial management. By analyzing academic literature and case
studies, the research explores the adaptability of the accounting profession to
emerging technologies, the potential benefits and challenges of AI adoption, and its impact on decision-making accuracy. Findings suggest that AI enhances efficiency, accuracy, and predictive capabilities but also presents challenges related to implementation, ethical concerns, and workforce adaptation. The study contributes to the ongoing discourse on AI’s role in accounting by offering insights into the evolving landscape of digital transformation in the field.
