What is the role of artificial intelligence in shaping accounting information systems? A literature review

Main Article Content

Hela Borgi
https://orcid.org/0000-0001-8025-7487
Noha Alessa
https://orcid.org/0000-0003-4280-5002

Abstract

  Artificial intelligence (AI) applied to accounting and auditing represents a matter that is getting the attention of researchers. This paper provides an understanding of the evolution of AI and its role in shaping accounting information systems (AISs). It aims to summarize the current state of the literature that deals with the impact of AI on AIS, highlighting related aspects, such as the benefits and challenges of AI in AIS research. This review suggests that current studies dealing with this matter are scarce and invites future research to examine how bias and transparency are handled in the context of AI auditing systems and whether human auditors will fully rely on AI outcomes.

Metrics

Metrics Loading ...

Article Details

How to Cite
Borgi , H., & Alessa , N. (2023). What is the role of artificial intelligence in shaping accounting information systems? A literature review . IJEP, 6(03), Pages: 33–46. Retrieved from https://ijep.dz/index.php/IJEP/article/view/298
Section
Articles