Proceedings of the 9th International Conference on Research in Management and Economics
Year: 2024
DOI:
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Diversification of the Sources of Financing Banks in Poland During the Period of Economic Instability and Climate Changes
Dr. Mateusz Muszyński
ABSTRACT:
The accounting and auditing profession is undergoing a significant transformation driven by the rapid advancement and incorporation of artificial intelligence (AI) and machine learning (ML) tools. These innovative technologies have the potential to automate mundane tasks, improve data analysis capabilities, and enhance decision-making processes, fundamentally changing how accounting and auditing professionals carry out their responsibilities. While these advancements present challenges and opportunities, they also require a reevaluation of skills, knowledge, and ethical considerations for the profession to flourish in this evolving environment. This paper investigates the expectations of accounting and auditing students regarding the impact of artificial intelligence (AI) and machine learning (ML) tools on their future professions. With the rapid advancement of AI and ML technologies, there is increasing interest in understanding how these tools will influence the accounting and auditing discipline and profession. By surveying accounting and auditing students, this study seeks to comprehend their perceptions, expectations, and concerns regarding the integration of AI and ML in their future roles. The results indicate that students are generally optimistic about the potential of these technologies to enhance efficiency, accuracy, and decision-making in accounting and auditing. However, they also express apprehensions about job security and the necessity for continuous learning to adapt to technological advancements. This research contributes to the literature by offering insights into the expectations of future professionals in the accounting and auditing domain and emphasizing the significance of preparing students for the evolving technological landscape.
keywords: Accounting, Auditing, Artificial intelligence (AI), Machine learning (ML)