Implementation of AI-driven automation: A game-changer in accounting research
Abstract:
Purpose: This study examined the implementation of Artificial Intelligence-driven Automation as a game changer in accounting research. Specifically, this study assessed the advantages and disadvantages of AI-driven automation in enhancing the quality of accounting research.
Methods: A descriptive survey design was used in the study. The study sample comprised of 137 accounting academics. Primary data for this study were collected using a structured questionnaire. The collected data were assigned quantitative measurements using a Likert scale system of ranks. Descriptive analytical tools (frequency and mean-point analyses) were used to analyze the data with the aid of the SPSS version 25 software.
Results: The findings show a general consensus that AI-driven automation enhances the accuracy, efficiency, and comprehensiveness of accounting research, with high acceptance of its benefits. However, there are notable concerns about potential drawbacks such as reduced originality, difficulties in validation, and the risk of introducing biases or compromising ethical standards.
Limitations: This study’s limitations include a narrow sample of academics, potential response biases, and the inability to assess long-term AI impacts across diverse accounting professionals.
Contribution: The implementation of AI-driven automation represents a game-changer in accounting research because it offers new opportunities to enhance the quality, efficiency, and scope of academic inquiry, as well as challenges and risks that must be carefully managed to ensure that the benefits of AI are fully realized while maintaining the integrity and rigor of the research process. Therefore, this study recommends that academic institutions and research ethics committees develop workable training programs that emphasize the importance of maintaining human oversight, creativity, and ethical standards when utilizing AI-driven automation in accounting research.
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Aboagye-Otchere, F., Agyenim-Boateng, C., Enusah, A., & Aryee, T. E. (2022). A Review of Big Data Research in Accounting. Intell. Syst. Account. Finance Manag., 28, 268-283.
Adeyeri, T. B. (2024). Economic impacts of AI-Driven automation in financial services. Valley International Journal Digital Library, 12(7), 6779-6791.
Agbor, I., Duke, O., Ofu, I., Akpet, O., Nwagboso, C., Iwejuo, . . . Ukume, G. (2024). Artificial Intelligence and Academic Research: Understanding the Potential and the Threats to Academic Writing. 6, 33-52. doi:10.5281/zenodo.11120274
Ali, S. M., Hasan, Z. J., Hamdan, A., & Al-Mekhlaf, M. (2022). Artificial intelligence (AI) in the education of accounting and auditing profession. Paper presented at the International Conference on Business and Technology.
Bako, P. M., & Tanko, U. M. (2022). The Place of Artificial Intelligence in Accounting Field and the Future of Accounting Profession. Journal of Artificial Intelligence, Machine Learning and Neural Network, 25.
Chike, N. K., Mbamalu, E. I., Oguanobi, C. A., & Egbunike, C. F. (2023). Big Data Analytics and market competitiveness of selected firms in Lagos State, Nigeria. Annals of Management and Organization Research, 4(4), 251-269.
du Toit, E. (2024). Can artificial intelligence produce a convincing accounting research article? Accounting research journal, 37(4), 365-380.
Ebuka, A. A., Emmanuel, D., & Idigo, P. (2023). Artificial Intelligence as a catalyst for the Sustainability of Small and Medium Scale Businesses (SMEs) in Nigeria. Annals of Management and Organization Research, 5(1), 1-11.
Ferrara, E. (2023). Fairness and bias in artificial intelligence: A brief survey of sources, impacts, and mitigation strategies. Sci, 6(1), 3.
Ghotbi, N. (2024). Ethics of Artificial Intelligence in Academic Research and Education Second Handbook of Academic Integrity (pp. 1355-1366): Springer.
Holmes, A. F., & Douglass, A. (2022). Artificial intelligence: Reshaping the accounting profession and the disruption to accounting education. Journal of Emerging Technologies in Accounting, 19(1), 53-68.
Kenwright, B. (2024). Is it the end of undergraduate dissertations?: Exploring the advantages and challenges of generative ai models in education Generative AI in teaching and learning (pp. 46-65): IGI Global.
Kommunuri, J. (2022). Artificial intelligence and the changing landscape of accounting: a viewpoint. Pacific Accounting Review, 34(4), 585-594.
Kosasih, A., & Sulaiman, E. (2024). Digital transformation in rural settings: Unlocking opportunities for sustainable economic growth and community empowerment. Journal of Sustainable Tourism and Entrepreneurship, 5(2), 129-143.
Losbichler, H., & Lehner, O. M. (2021). Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research. Journal of Applied Accounting Research, 22(2), 365-382.
Losbichler, H., & Lehner, O. M. (2022). Cybernetic Limits of Artificial Intelligence in Accounting and a Future Research Agenda Artificial Intelligence in Accounting (pp. 98-118): Routledge.
Miller, R. L. (2015). Rogers' innovation diffusion theory (1962, 1995) Information seeking behavior and technology adoption: Theories and trends (pp. 261-274): IGI Global.
Mmadubuobi, L. C., Nworie, G. O., & Aziekwe, O. P. (2024). Industry 4.0 and Corporate Technological Responsibility of Manufacturing Firms in Nigeria.”. Central Asian Journal of Innovations on Tourism Management and Finance, 5(4), 67-80.
Nworie, G. O., & Oguejiofor, B. C. (2023). Management Information System and Performance of Cement Firms in Southeast Nigeria. International Journal of Accounting and Management Information Systems, 1(1), 1-15.
Nworie, G. O., & Okafor, T. G. (2021). A Literature Review on the Challenges of the Use of Point of Sale (POS) Terminals in the Nigerian Banking System.
Nwosu, C. C., Obalum, D. C., & Ananti, M. O. (2024). Artificial intelligence in public service and governance in Nigeria. Journal of Governance and Accountability Studies, 4(2), 109-120.
Putra, J. M., Karundeng, D. R., Gofur, A., Tresnadjaja, R., Suhara, A., Sukmayadi, S., & Sopyan, A. (2024). Entrepreneurship in the era of society 5.0: Navigating digitalization for innovation and growth. Journal of Sustainable Tourism and Entrepreneurship, 6(1), 1-13.
Rohmah, K. L., Arisudhana, A., & Nurhantoro, T. S. (2022). THE FUTURE OF ACCOUNTING WITH ARTIFICIAL INTELLIGENCE: OPPORTUNITIES AND CHALLENGES. Paper presented at the Proceeding of International Conference on Information Science and Technology Innovation (ICoSTEC).
Rosário, A. T. (2024). How Artificial Intelligence Can Help Accounting in Information Management Artificial Intelligence Approaches to Sustainable Accounting (pp. 65-92): IGI Global.
Sadeghi, S., & Barzegari, J. (2020). Accounting in the fourth industrial revolution: Exploration of digital currency exchanges using AHP method. Annals of Management and Organization Research, 2(1), 25-40.
Stafie, G., & Grosu, V. (2023). The Impact of Artificial Intelligence on Accounting. Paper presented at the Springer Proceedings in Business and Economics.
Wani, T. A., & Ali, S. W. (2015). Innovation diffusion theory. Journal of general management research, 3(2), 101-118.
William, F. K. A. (2024). Mastering Validity and Reliability in Academic Research: Meaning and Significance. International Journal of Research Publications, 144(1), 287-292.
- Aboagye-Otchere, F., Agyenim-Boateng, C., Enusah, A., & Aryee, T. E. (2022). A Review of Big Data Research in Accounting. Intell. Syst. Account. Finance Manag., 28, 268-283.
- Adeyeri, T. B. (2024). Economic impacts of AI-Driven automation in financial services. Valley International Journal Digital Library, 12(7), 6779-6791.
- Agbor, I., Duke, O., Ofu, I., Akpet, O., Nwagboso, C., Iwejuo, . . . Ukume, G. (2024). Artificial Intelligence and Academic Research: Understanding the Potential and the Threats to Academic Writing. 6, 33-52. doi:10.5281/zenodo.11120274
- Ali, S. M., Hasan, Z. J., Hamdan, A., & Al-Mekhlaf, M. (2022). Artificial intelligence (AI) in the education of accounting and auditing profession. Paper presented at the International Conference on Business and Technology.
- Bako, P. M., & Tanko, U. M. (2022). The Place of Artificial Intelligence in Accounting Field and the Future of Accounting Profession. Journal of Artificial Intelligence, Machine Learning and Neural Network, 25.
- Chike, N. K., Mbamalu, E. I., Oguanobi, C. A., & Egbunike, C. F. (2023). Big Data Analytics and market competitiveness of selected firms in Lagos State, Nigeria. Annals of Management and Organization Research, 4(4), 251-269.
- du Toit, E. (2024). Can artificial intelligence produce a convincing accounting research article? Accounting research journal, 37(4), 365-380.
- Ebuka, A. A., Emmanuel, D., & Idigo, P. (2023). Artificial Intelligence as a catalyst for the Sustainability of Small and Medium Scale Businesses (SMEs) in Nigeria. Annals of Management and Organization Research, 5(1), 1-11.
- Ferrara, E. (2023). Fairness and bias in artificial intelligence: A brief survey of sources, impacts, and mitigation strategies. Sci, 6(1), 3.
- Ghotbi, N. (2024). Ethics of Artificial Intelligence in Academic Research and Education Second Handbook of Academic Integrity (pp. 1355-1366): Springer.
- Holmes, A. F., & Douglass, A. (2022). Artificial intelligence: Reshaping the accounting profession and the disruption to accounting education. Journal of Emerging Technologies in Accounting, 19(1), 53-68.
- Kenwright, B. (2024). Is it the end of undergraduate dissertations?: Exploring the advantages and challenges of generative ai models in education Generative AI in teaching and learning (pp. 46-65): IGI Global.
- Kommunuri, J. (2022). Artificial intelligence and the changing landscape of accounting: a viewpoint. Pacific Accounting Review, 34(4), 585-594.
- Kosasih, A., & Sulaiman, E. (2024). Digital transformation in rural settings: Unlocking opportunities for sustainable economic growth and community empowerment. Journal of Sustainable Tourism and Entrepreneurship, 5(2), 129-143.
- Losbichler, H., & Lehner, O. M. (2021). Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research. Journal of Applied Accounting Research, 22(2), 365-382.
- Losbichler, H., & Lehner, O. M. (2022). Cybernetic Limits of Artificial Intelligence in Accounting and a Future Research Agenda Artificial Intelligence in Accounting (pp. 98-118): Routledge.
- Miller, R. L. (2015). Rogers' innovation diffusion theory (1962, 1995) Information seeking behavior and technology adoption: Theories and trends (pp. 261-274): IGI Global.
- Mmadubuobi, L. C., Nworie, G. O., & Aziekwe, O. P. (2024). Industry 4.0 and Corporate Technological Responsibility of Manufacturing Firms in Nigeria.”. Central Asian Journal of Innovations on Tourism Management and Finance, 5(4), 67-80.
- Nworie, G. O., & Oguejiofor, B. C. (2023). Management Information System and Performance of Cement Firms in Southeast Nigeria. International Journal of Accounting and Management Information Systems, 1(1), 1-15.
- Nworie, G. O., & Okafor, T. G. (2021). A Literature Review on the Challenges of the Use of Point of Sale (POS) Terminals in the Nigerian Banking System.
- Nwosu, C. C., Obalum, D. C., & Ananti, M. O. (2024). Artificial intelligence in public service and governance in Nigeria. Journal of Governance and Accountability Studies, 4(2), 109-120.
- Putra, J. M., Karundeng, D. R., Gofur, A., Tresnadjaja, R., Suhara, A., Sukmayadi, S., & Sopyan, A. (2024). Entrepreneurship in the era of society 5.0: Navigating digitalization for innovation and growth. Journal of Sustainable Tourism and Entrepreneurship, 6(1), 1-13.
- Rohmah, K. L., Arisudhana, A., & Nurhantoro, T. S. (2022). THE FUTURE OF ACCOUNTING WITH ARTIFICIAL INTELLIGENCE: OPPORTUNITIES AND CHALLENGES. Paper presented at the Proceeding of International Conference on Information Science and Technology Innovation (ICoSTEC).
- Rosário, A. T. (2024). How Artificial Intelligence Can Help Accounting in Information Management Artificial Intelligence Approaches to Sustainable Accounting (pp. 65-92): IGI Global.
- Sadeghi, S., & Barzegari, J. (2020). Accounting in the fourth industrial revolution: Exploration of digital currency exchanges using AHP method. Annals of Management and Organization Research, 2(1), 25-40.
- Stafie, G., & Grosu, V. (2023). The Impact of Artificial Intelligence on Accounting. Paper presented at the Springer Proceedings in Business and Economics.
- Wani, T. A., & Ali, S. W. (2015). Innovation diffusion theory. Journal of general management research, 3(2), 101-118.
- William, F. K. A. (2024). Mastering Validity and Reliability in Academic Research: Meaning and Significance. International Journal of Research Publications, 144(1), 287-292.