The Evolution of Corporate Accounting Functions in the Era of Artificial Intelligence: A Conceptual Framework and Future Research Directions

Abstract

Now artificial intelligence is being used in all links of accounting recognition, measurement, recording and reporting, and is beginning to change the form and operation of accounting. The conceptual framework for the development of corporate accounting functions in the era of artificial intelligence presented in this paper is divided into three levels: At the level of technological embedding, intelligent algorithms can be used to replace the rules for recognition and measurement; automated processes will reduce the scope of the account recording function, and the accounting objective will be changed from historical accounting to real-time prediction. The Logic of data-driven systems will lead to an organised change in the path of information generation; the transformation of functional attributes will result in an organisation of knowledge components and migration of capabilities, and thus, the context of human-machine collaboration needs to be redefined, and the reserved domain of professional judgment will change. At the level of the future form, there will be a division of accounting control functions, an effect of dynamic in-process measurement on the assumption of the accounting period, and extended theoretical problems resulting from cross-organizational data integration. The above structure will be used to study the changes in function of the intelligent accounting system.