|
|
ix | |
Foreword |
|
x | |
Preface |
|
xii | |
Acknowledgments |
|
xiv | |
|
1 What Accountants Need to Know |
|
|
1 | (18) |
|
|
1 | (3) |
|
|
2 | (1) |
|
History of Accountants Using Technology |
|
|
2 | (1) |
|
Overview of How Accountants Are Using AI |
|
|
3 | (1) |
|
Human Intelligence versus Artificial Intelligence |
|
|
3 | (1) |
|
What Accountants Need to Know about AI |
|
|
4 | (7) |
|
|
4 | (2) |
|
|
6 | (1) |
|
|
7 | (2) |
|
|
9 | (1) |
|
Natural Language Processing |
|
|
10 | (1) |
|
|
11 | (2) |
|
|
13 | (1) |
|
Robotic Process Automation (RPA) and AI |
|
|
13 | (1) |
|
Application Programming Interfaces (API) and AI |
|
|
14 | (1) |
|
Best Programming Languages Accountants Should Learn for Artificial Intelligence Applications |
|
|
14 | (5) |
|
2 Applications of AI in Accounting |
|
|
19 | (16) |
|
Financial Accounting Applications |
|
|
20 | (5) |
|
Cash and Account Reconciliations |
|
|
20 | (1) |
|
|
21 | (1) |
|
|
22 | (2) |
|
|
24 | (1) |
|
Management Accounting Applications |
|
|
25 | (1) |
|
|
26 | (2) |
|
|
28 | (2) |
|
|
30 | (5) |
|
|
31 | (4) |
|
3 Robotic Process Automation (RPA) and AI |
|
|
35 | (12) |
|
|
35 | (1) |
|
|
36 | (1) |
|
|
36 | (1) |
|
Advantages and Challenges of RPA |
|
|
37 | (2) |
|
|
38 | (1) |
|
Applications of RPA in Public Accounting |
|
|
39 | (3) |
|
|
39 | (2) |
|
|
41 | (1) |
|
Applications of RPA in Corporate Accounting |
|
|
42 | (1) |
|
|
42 | (3) |
|
|
44 | (1) |
|
Integrating RPA with AIIML Applications |
|
|
45 | (2) |
|
|
47 | (24) |
|
Overview of Text Mining Research |
|
|
49 | (2) |
|
Methods and Technologies Used in Text Mining |
|
|
51 | (10) |
|
|
51 | (4) |
|
|
55 | (3) |
|
|
58 | (3) |
|
Advantages and Disadvantages of Text Mining |
|
|
61 | (2) |
|
Current and Potential Applications of Text Mining in Accounting |
|
|
63 | (1) |
|
|
63 | (1) |
|
|
64 | (1) |
|
|
65 | (1) |
|
Business Advisory Automation |
|
|
66 | (5) |
|
5 Contemporary Case Studies |
|
|
71 | (12) |
|
Case Study #1 Use of NLP for Risk Analysis (KPMG) |
|
|
71 | (3) |
|
|
71 | (1) |
|
|
72 | (1) |
|
|
73 | (1) |
|
Case Study #2 Use of AI for Tax Transfer Pricing Services (KPMG) |
|
|
74 | (2) |
|
|
74 | (1) |
|
|
74 | (1) |
|
|
75 | (1) |
|
Case Study #3 Autonomous Audit Drones for Inventory Management (EY) |
|
|
76 | (1) |
|
|
76 | (1) |
|
|
76 | (1) |
|
|
77 | (1) |
|
Case Study #4 Use of AI to Augment Auditor Judgment (Deloitte) |
|
|
77 | (2) |
|
|
77 | (1) |
|
|
78 | (1) |
|
|
78 | (1) |
|
Case study #5 Use of Data Automation and RPA for Tax Functions (Grant Thornton) |
|
|
79 | (4) |
|
|
79 | (1) |
|
|
80 | (1) |
|
|
80 | (1) |
|
|
80 | (3) |
|
6 Challenges and Ethical Considerations of AI |
|
|
83 | (13) |
|
|
83 | (5) |
|
Definition of Algorithmic Bias |
|
|
83 | (2) |
|
Guidance for Algorithmic Bias Considerations |
|
|
85 | (3) |
|
Security, Privacy, and Change Management Risks |
|
|
88 | (2) |
|
Security and Privacy Risks |
|
|
88 | (1) |
|
|
89 | (1) |
|
Regulations Related to AI |
|
|
90 | (2) |
|
|
92 | (4) |
|
Accountability and Professional Responsibility |
|
|
92 | (1) |
|
Fairness and Non-Discrimination |
|
|
93 | (1) |
|
Human Control of Technology |
|
|
93 | (1) |
|
|
93 | (1) |
|
Transparency and Explainability |
|
|
94 | (1) |
|
Promotion of Human Values |
|
|
94 | (2) |
|
|
96 | (12) |
|
Future of the Accounting Profession |
|
|
96 | (5) |
|
Technology Changing the Landscape of the Accounting Profession |
|
|
96 | (2) |
|
Firm Hiring Trends of Accounting Graduates |
|
|
98 | (1) |
|
Skillsets Needed in the Next Ten Years |
|
|
99 | (2) |
|
|
101 | (4) |
|
Strategies for Incorporating AI into the Classroom |
|
|
101 | (3) |
|
|
104 | (1) |
|
|
105 | (3) |
Glossary of Terms |
|
108 | (5) |
Index |
|
113 | |