Unlocking the Power of Artificial Intelligence in Accounting: Transformative Insights for Future Financial Leaders

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Authors: Angel Rafael Otero
Cited by: 0

Abstract

Artificial intelligence or AI, a very prominent topic in society at the present time, encapsulates the idea of machines performing tasks in ways that humans would consider ‘smart’. This article expresses the author’s viewpoint about how AI can transform accounting by improving financial reporting, compliance, analyses of data, and detection of fraud patterns. The article also highlights concerns about transparency, ethics, data integrity, privacy, and overreliance resulting from such integration.

Fields of Study & Subjects

Financial Reporting and XBRL Impact of AI and Big Data on Business and Society Robotic Process Automation Applications

Publication details

Journal / source
Zenodo (CERN European Organization for Nuclear Research)
Publication date
7 January 2026