Journal of Digital Convergence (디지털융복합연구)

The Society of Digital Policy and Management (한국디지털정책학회)
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Artificial Intelligence, Familiarity and Accounting Valuation Judgment of Financial Staff

재무 직원의 인공 지능 친숙도와 회계 평가의 판단

  • Jia Chen (Dept. of Business Administration, Busan National University) ;
  • Dong-ll Kim (Dept. of Business Administration, Busan National University)
  • 진가 (부산대학교 경영학과) ;
  • 김동일 (부산대학교 경영학과)
  • Received : 2024.11.15
  • Accepted : 2024.12.20
  • Published : 2024.12.28
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Abstract

Due to the digital characteristics of the fields of finance, accounting, and audit, artificial intelligence is currently rapidly developing in the field of financial audit. Accounting firms often have valuation disputes with the audited entity during the audit process and require the audited entity to make adjustments. With the digital transformation of a company, the introduction of artificial intelligence for valuation can have different effects, so it is worth analyzing and researching. This study aims to examine the effect of artificial intelligence on the accounting valuation of financial officers and to strengthen research on how individuals view non-artificial information sources. It is hoped that the interactive effect of artificial intelligence and familiarity on the accounting valuation of financial officers can also be tested to increase the individual's familiarity with artificial intelligence.

재무, 회계 및 감사 분야의 디지털 특성으로 인해 현재 재무 감사 분야에서 인공 지능이 빠르게 발전하고 있습니다. 회계법인은 감사 과정에서 피감기관과 가치 평가 분쟁이 발생하고 피감기관이 조정을 하도록 요구하는 경우가 많습니다. 기업의 디지털 전환에 따라 가치 평가를 위한 인공 지능의 도입은 다른 영향을 미칠 수 있으므로 분석하고 연구할 가치가 있습니다. 이 연구는 인공 지능이 재무 담당자의 회계 가치 평가에 미치는 영향을 살펴보고 개인이 비인공 정보 출처를 어떻게 바라보는지에 대한 연구를 강화하고자 합니다. 인공 지능과 친숙도가 재무 담당자의 회계 가치 평가에 미치는 상호 작용적 영향도 테스트하여 개인의 인공 지능에 대한 친숙도를 높일 수 있기를 희망합니다.

Keywords

Acknowledgement

This paper was supported by Busan University Research Grant in 2024.

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