Artificial Intelligence in Accounting and Finance: Challenges and Opportunities

被引：4

作者：

Yi, Ziwei ^{[1
]}

Cao, Xinwei ^{[2
]}

Chen, Zuyan ^{[3
]}

Li, Shuai ^{[4
]}

机构：

[1] Jiangxi Univ Sci & Technol, Sch Econ & Business, Ganzhou 341000, Peoples R China

[2] Jiangnan Univ, Sch Business, Wuxi 214122, Peoples R China

[3] Swansea Univ, Fac Sci & Engn, Swansea, Wales

[4] Univ Oulu, Fac Informat Technol & Elect Engn, Oulu 90570, Finland

来源：

IEEE ACCESS | 2023年 / 11卷

关键词：

Artificial intelligence; computational finance; accounting; machine learning; computational model; SUPPORT VECTOR MACHINE; CORPORATE ANNUAL-REPORTS; CASH-FLOW PREDICTION; NEURAL-NETWORK MODEL; BANKRUPTCY PREDICTION; LEARNING-MODELS; DECISION TREE; PORTFOLIO SELECTION; MULTIPLE-REGRESSION; INFORMATION-CONTENT;

D O I：

10.1109/ACCESS.2023.3333389

中图分类号：

TP [自动化技术、计算机技术];

学科分类号：

0812 ;

摘要：

The rapid expansion of artificial intelligence (AI) technologies presents novel technical solutions to traditional accounting and finance problems. Despite this, scholars in accounting and finance frequently encounter difficulties navigating the extensive and intricate domain knowledge of AI and its continuously evolving literature. To address this gap, this paper conducts a qualitative survey of the implementation of AI methods in accounting and finance. The paper is structured into four sections. Firstly, we examine the conventional accounting and finance issues and their requirement for AI techniques. Secondly, to inform accounting and finance researchers about the potential of AI, we present broad categories of AI applications. Thirdly, we explore recent research on AI solutions to conventional problems. Finally, we highlight emerging trends and possible research directions.

引用

页码：129100 / 129123

页数：24

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