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Segura, Liliane Cristina, Naser, Abu and Abreu, Rute (2024) The influence of AI on the accounting and finance sector and its implications. In: The Impacts of Innovation and Cognition in Management. IGI Global, Hershey, Pennsylvania, pp. 169-182. ISBN 979-8-3693-5777-4
This research investigates into the potential benefits and obstacles associated with integrating AI, specifically ChatGPT, into the realm of accounting and finance professionals. The article is based on the literature review. The results shows that just as technology has transfigured various industries, it has similarly impacted accounting and finance. ChatGPT, an advanced language model created by OpenAI, has the capability to transform the working methods of accountants, offering enhanced efficiency, heightened productivity, and valuable insights. Ethical dilemmas extend to the prospect of generative AI supplanting human creativity and labour, as well as the potential infringement upon intellectual property rights. This study offers an exhaustive investigation of the advantages and challenges posed by AI, particularly ChatGPT, robotic process automation (RPA) in the area of accounting and finance professionals. It imparts valuable insights and suggestions for the effective integration of this technology into the domains of accounting and finance.
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