디지털융복합연구 (Journal of Digital Convergence)

  • 제22권4호
  • /
  • Pages.27-39
  • /
  • 2024
  • /
  • 2713-6434(pISSN)
  • /
  • 2713-6442(eISSN)
한국디지털정책학회 (The Society of Digital Policy and Management)
권호 표지
DOI QR코드

DOI QR Code

인공지능과 빅데이터가 회계 관행의 발전에 미친 영향: 기회와 과제

The Impact of Artificial Intelligence and Big Data on the Evolution of Accounting Practices : Opportunities and Challenges

  • Yang Ziying (Dept. of Business Administration, Busan National University) ;
  • Kim Dong-il (Dept. of Business Administration, Busan National University)
  • 투고 : 2024.11.15
  • 심사 : 2024.12.20
  • 발행 : 2024.12.28
PDF 다운로드
⟨ 이전 논문 다음 논문 ⟩

초록

정보 기술의 급속한 발전에 따라 인공지능과 빅데이터는 효율성, 정확성 및 의사 결정 능력을 향상시켜 금융, 의료 및 물류와 같은 산업을 변화시키고 있다. 회계는 중요한 경제 활동으로서 효과적인 재무 데이터 처리에 크게 의존한다. 인공지능 기술과 빅데이터 분석을 도입함으로써 회계업계는 대형 데이터 세트를 효과적으로 처리하고 위험을 식별하며 재무 결정을 지원하고 데이터 정확성을 높일 수 있다. 이 글은 인공지능과 빅데이터가 회계 분야에 미치는 영향을 중점적으로 탐구하고 그들이 미래에 가져올 수 있는 기회와 도전, 그리고 변화하는 수요에 적응하는 전략을 탐구한다.

With the rapid advancement of information technology, AI and big data are transforming industries such as finance, healthcare, and logistics by enhancing efficiency, accuracy, and decision-making. Accounting, as a critical economic activity, relies heavily on effective financial data processing. By introducing AI technology and big data analysis, the accounting industry can efficiently handle large datasets, identify risks, support financial decisions, and 0improve data accuracy. This article will focus on exploring the impact of artificial intelligence and big data on the accounting field, and explore the opportunities and challenges they may bring in the future, and strategies to adapt to evolving demands.

키워드

참고문헌

  1. D. Liu. (2018). The opportunities and challenges brought by artificial intelligence to accounting practitioners. China Collective Economy, (25), 131-132.
  2. G. Zhong & W. Wu. (2024). Opportunities and Challenges Faced by Accounting Personnel in the Context of Artificial Intelligence. Frontiers of International Accounting, 13(4), 543-547. https://doi.org/10.12677/fia.2024.134069
  3. J. Liao. (2015). Big Data Technology: Current Applications and Prospects, State Key Laboratory of Networking and Switching Technology. Beijing University of Posts and Telecommunications, Beijing 100876, China.
  4. Z. Li. (2018). The Impact of Artificial Intelligence on Accounting, Advances in Social Science. Education and Humanities Research (ASSEHR), volume 181.
  5. Superb Gold. (2023). The application and impact of artificial intelligence in the field of accounting. Modern Economic Management, 4 (3), 121-123.
  6. D. Wu. (2024). The application of big data technology in enterprise accounting data analysis. China Science and Technology Investment, (5), 27-29.
  7. Z. Huang. (2018). Discussion on the development of artificial intelligence in taxation. American Journal of Industrial and Business Management, 8(08), 1817. https://doi.org/10.4236/ajibm.2018.88123
  8. V. N. Chukwuani & M. A. Egiyi. (2020). Automation of accounting processes: impact of artificial intelligence. International Journal of Research and Innovation in Social Science (IJRISS), 4(8), 444-449.
  9. W. Cheng. (2021). Research on the Impact and Countermeasures of Artificial Intelligence on the Audit Industry. Western Economic Management Forum, 32 (1), 62-66
  10. G. Tian. (2024). Analysis of the Impact and Response Strategies of Artificial Intelligence on Human Resources in the Accounting Industry. Tianjin Economy, (3), 55-57
  11. P. A. Bizarro & M. Dorian. (2017). Artificial Intelligence: The Future of Auditing. Internal Auditing, 5, 21-26.
  12. Deloitte. (2018). 16 Artificial Intelligence Projects from Deloitte Practical Cases of Applied AI. https://www2.deloitte.com/content/dam/Deloitte/nl/Documents/innovatie/deloitte-nl-innovatie-artificial-intelligence-16-practical-cases.pdf
  13. Y. F.Zhang & X. Li. (2021). Analysis of the Impact of Financial Robots on the Accounting Industry. Financial Management, 3(6), 19
  14. L. L. Zhao. (2023). The Application of Big Data Technology in Enterprise Accounting Data Analysis. China Collective Economy, (30), 165-168
  15. S. Yuan. (2019). The Challenges and Opportunities of Enterprise Accounting under the Background of Big Data. Today's Wealth(China Intellectual Property), (11), 124