Affiliation:
1. Higher Business School of Sfax, Tunisia
Abstract
This chapter provides a comprehensive analysis of the impact of machine learning on the specific domains of financial accounting and management accounting. By tracing the historical evolution, conceptually delineating key parameters, and systematizing various modalities of machine learning, the investigation highlights the notable advancements it engenders in financial management. The study underscores the central role of machine learning in automating processes, optimizing decision-making, and generating innovative analytical perspectives, while identifying ethical concerns inherent in its implementation, such as algorithmic transparency and data preservation. This research is based on a literature review approach using a descriptive analytical method. In conclusion, machine learning emerges as a significant driver of progress in the accounting domain, redefining professional standards and necessitating ethical management to fully capitalize on its benefits while minimizing potential risks.
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