The Impact and Assistance of Artificial Intelligence in the Accounting Profession: Current Status, Future Prospects and Ethical Considerations

Jiale Chang

2025

Abstract

In the context of global digitisation, artificial intelligence is reshaping all industries, including accounting. As the foundation of business decision-making, accounting involves key processes such as financial accounting, budgeting and auditing. In the face of increasingly complex business, regulatory changes and market competition, traditional accounting models exhibit limitations such as low efficiency, high error rates and lack of real-time support. Artificial intelligence provides new tools - machine learning, deep learning, natural language processing, and robotic process automation (RPA) - to improve data processing and analyses, enabling accounting to evolve from reactive reporting to proactive risk prediction and decision support. This paper focuses on the current status, advantages, prospects, challenges and ethical issues of artificial intelligence applications in accounting. Through a systematic discussion, this essay aims to present a complete picture to practitioners, managers, and researchers - highlighting both the great opportunities for efficiency and decision-making, as well as the risks in terms of privacy, ethics, and liability. It is hoped that this essay will provide insights for future research and practice, and that with concerted efforts, the accounting profession can achieve sustained, healthy growth and innovation with the help of artificial intelligence.

Paper Citation

in Harvard Style

Chang J. (2025). The Impact and Assistance of Artificial Intelligence in the Accounting Profession: Current Status, Future Prospects and Ethical Considerations. In Proceedings of the 2nd International Conference on E-commerce and Modern Logistics - Volume 1: ICEML; ISBN 978-989-758-775-7, SciTePress, pages 175-180. DOI: 10.5220/0013840800004719

in Bibtex Style

@conference{iceml25,
author={Jiale Chang},
title={The Impact and Assistance of Artificial Intelligence in the Accounting Profession: Current Status, Future Prospects and Ethical Considerations},
booktitle={Proceedings of the 2nd International Conference on E-commerce and Modern Logistics - Volume 1: ICEML},
year={2025},
pages={175-180},
publisher={SciTePress},
organization={INSTICC},
doi={10.5220/0013840800004719},
isbn={978-989-758-775-7},
}

in EndNote Style

TY - CONF

JO - Proceedings of the 2nd International Conference on E-commerce and Modern Logistics - Volume 1: ICEML
TI - The Impact and Assistance of Artificial Intelligence in the Accounting Profession: Current Status, Future Prospects and Ethical Considerations
SN - 978-989-758-775-7
AU - Chang J.
PY - 2025
SP - 175
EP - 180
DO - 10.5220/0013840800004719
PB - SciTePress