UMA NOVA TEORIA CONTÁBIL BASEADA EM BIG DATA E INTELIGÊNCIA ARTIFICIAL
DOI:
https://doi.org/10.20397/2177-6652/2024.v24i2.2825Palavras-chave:
Grandes dados, Inteligência artificial, Informatização contábil, Contabilidade gerencial, Nova teoria contábilResumo
Com a chegada da era do big data (BD) e o rápido desenvolvimento da inteligência artificial (IA) e outras tecnologias, o ambiente objetivo das práticas contábeis mudou tremendamente, com os usuários de informações demandando cada vez mais dados. Atualmente, algumas práticas contábeis estão à frente da teoria contábil. Portanto, é importante estudar, melhorar e inovar a teoria tradicional para atender às necessidades atuais. Este estudo examina primeiro as premissas básicas e os fundamentos da teoria tradicional, analisa o impacto do BD e da IA e elabora sobre o papel importante da informatização contábil e da contabilidade gerencial. Subsequentemente, redefine e examina suas premissas e fundamentos e elabora sobre os motivos de proposta e cenários de aplicação da nova teoria contábil. Finalmente, através da análise comparativa dos dois e elaborando sobre a unidade dialética de sua relação, ele fornece uma base teórica para o desenvolvimento e aplicação da informatização contábil, da gestão e da contabilidade inteligente. Especialmente para entusiastas e praticantes de pesquisa teórica relevante, ele integra teoria contábil e prática, promovendo o desenvolvimento e o progresso da tecnologia de gestão.
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