| Issue |
SHS Web Conf.
Volume 218, 2025
2025 2nd International Conference on Development of Digital Economy (ICDDE 2025)
|
|
|---|---|---|
| Article Number | 04002 | |
| Number of page(s) | 13 | |
| Section | Digital Economy Policy: From Governance to Inclusion | |
| DOI | https://doi.org/10.1051/shsconf/202521804002 | |
| Published online | 03 July 2025 | |
The opportunities and Challenges brought by AI Tools to the Accounting Industry
1 Fisher College of Business, The Ohio State University, 281 W Lane Ave, Columbus, OH 43210, America
2 Faculté de Droit, Science Politique, Économie et Gestion, Université de Bordeaux, 35 Place Pey Berland, 33000 Bordeaux, France
3 Rosedale Global High School, 7030 Woodbine Avenue #800 Markham, ON L3R 6G2 Canada
4 Lubin school of business, Pace University, 1 Horizon Rd, Great Neck, NY 11020, America
* Corresponding author: yining.liu@etu.u-bordeaux.fr
In the digital age, Artificial Intelligence (AI) is transforming the accounting industry by automating processes, increasing accuracy and improving decision making. AI-powered technologies such as machine learning, robotic process automation (RPA) and AI audit tools are revolutionizing financial operations. However, this rapid adoption has raised concerns about job losses, ethical implications, and data security. This study aims to explore the benefits and challenges of AI in accounting, focusing on regulatory considerations and financial integrity. By analyzing academic literature and industry case studies, this study provides insight into how accountants are adapting to an AI-driven environment. The findings highlight the potential of AI to optimize efficiency, while also emphasizing the importance of ethical governance and human oversight. In addition, the thesis explores how AI can be responsibly integrated to ensure a safe, transparent and efficient financial environment. Ultimately, the study provides guidance for policymakers and professionals on the transition to AI-based accounting practices.
© The Authors, published by EDP Sciences, 2025
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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