[论文解读] Exploring the Impact of Blockchain, AI, and ML on Financial Accounting Efficiency and Transformation

Vijaya Kanaparthi|arXiv (Cornell University)|Jan 28, 2024

Impact of AI and Big Data on Business and Society被引用 8

一句话总结

本文评估区块链、人工智能和机器学习如何改变财务会计，着重潜在的效率提升、成本降低、实时报告以及更快的审计。

ABSTRACT

Continuous innovations profoundly impact the financial and commercial domains, reshaping conventional business practices. Among the disruptive forces, Artificial Intelligence (AI), Machine Learning (ML), and blockchain technology stand out prominently. This study aims to evaluate the integration of blockchain, AI, and ML within financial accounting practices. It suggests a potential revolutionary impact on financial accounting through the adoption of blockchain technology and ML, promising reduced accounting expenses, heightened precision, real-time financial reporting capabilities, and expeditious auditing processes. AI's role in automating repetitive financial accounting tasks assists organizations in circumventing the need for additional staff, thereby minimizing associated costs. Consequently, to bolster efficiency, businesses are increasingly embracing blockchain technology and AI applications in their financial accounting operations.

研究动机与目标

• 评估区块链技术对财务会计实践的潜在影响。
• 评估人工智能和机器学习如何自动化重复的会计任务以减少人员和成本。
• 讨论通过这些技术可实现的实时报告和更快的审计。
• 论证区块链和人工智能应用的采用能够提升财务会计的效率。

提出的方法

• 在财务会计语境中对区块链、人工智能和机器学习的概念性评估。
• 讨论AI/ML自动化重复会计任务以降低人工成本。
• 将区块链启用的透明度与实时报告能力联系起来的论证。

实验结果

研究问题

• RQ1 区块链技术对财务会计效率与转型的潜在影响是什么？
• RQ2 AI和机器学习如何自动化日常财务会计任务以减少人员需求和成本？
• RQ3 区块链和人工智能应用在何种方式上能够实现实时财务报告和更快的审计？

主要发现

• 区块链和机器学习的采用与降低会计费用、提高精确性相关。
• 人工智能自动化重复的财务任务，可能减少对额外人员的需求。
• 区块链支持的流程可以实现实时财务报告和更快速的审计。