Artificial intelligence and the changing landscape of accounting: a viewpoint

Abstract

Purpose The study aims to explore the changing landscape of accounting and the role of emerging technologies in the accounting environment. The author presents viewpoints on the influence of artificial intelligence (AI), machine learning (ML) and other subsets in accounting, emphasising the increasing need for and significance of these applications. The viewpoints could provide researchers and practitioners with a meaningful overview of knowledge and research agenda. Findings The role of emerging technologies in accounting and various opportunities and challenges in implementation are discussed. In addition, possible future research directions are identified. Research limitations/implications The paper does not contain empirical findings. Originality/value This paper expresses the author’s viewpoints regarding the impact of AI and ML on the changing accounting environment.