IMPACT OF ARTIFICIAL INTELLIGENCE TECHNOLOGY ON ACCOUNTING PROFESSION

Burhanuddin Alghafiqi; Enjat  Munajat

doi:10.20473/baki.v7i2.27934

Authors

Burhanuddin Alghafiqi
burhanuddin20001@mail.unpad.ac.id
Universitas Padjadjaran
Enjat Munajat Universitas Padjadjaran

Vol. 7 No. 2 (2022): Berkala Akuntansi dan Keuangan Indonesia

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September 30, 2022

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The development of Artificial Intelligence technology has changed the
accounting profession. This paper provides a comprehensive overview
of the latest developments in Artificial Intelligence, Big Data, Machine
Learning used in business practices in the accounting profession
worldwide. This paper explores the evolution of the accounting
profession following the latest technological developments and assesses
the impact of its development in the future. Challenges and opportunities
posed by Artificial Intelligence relating to accounting professionals and
the process of accounting education. This study uses a normative
juridical approach with library studies with secondary data. This paper
provides an overview of how accounting educators and professionals
respond to these technological developments and provides further
discussion on what accounting professions, institutions and graduates
should do to face the challenges of change caused by technological
developments.

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