Research on the Impact of Artificial Intelligence Technology on Accounting

Abstract

The rapid development of artificial intelligence has promoted many changes in the field of modern accounting. This paper examines the impact of artificial intelligence on accounting business, accounting theory and accounting personnel's ability in recent years through literature research. The conclusions show that: First artificial intelligence makes the accounting staff liberation from a low level repetitive work out, the original focus of financial accounting change for the company to provide information to support business decisions; Second, management accounting theory, value creation theory and management intelligence mechanism The intersection of theory and artificial intelligence promotes the development of accounting theory. Third, financial expertise of accountants demanding, complex multi-disciplinary background and with universities and businesses.