A new accounting theory based on big data and artificial intelligence
Palabras clave:
Big data, Artificial intelligence, Accounting informatization, Management accounting, New accounting theoryResumen
Objective: This article introduces a new accounting theory based on the integration of Big Data (BD) and Artificial Intelligence (AI). It aims to bridge the gap between traditional accounting theory and modern technological advancements, analyzing the impact of BD and AI on accounting practices and proposing a new framework to address contemporary challenges in accounting.
Methods: The study employs a multifaceted methodological approach that includes a literature review, qualitative analysis, and comparative analysis. It critically examines traditional accounting assumptions—such as the accounting entity, going concern, and accounting period—and evaluates how BD and AI affect these assumptions. The new accounting theory is developed through the analysis of accounting informatization and the growing importance of management accounting.
Results: The findings reveal that BD and AI have significantly altered the accounting environment, pushing traditional accounting theory to its limits. By integrating BD and AI, the new accounting theory can address the increasing demand for real-time, dynamic data and enable more accurate financial reporting. The study emphasizes the role of management accounting and accounting informatization as essential tools for modern businesses.
Contribution: This research offers a forward-looking approach to accounting, proposing a new theory that adapts to technological changes and the digital economy. It highlights the importance of real-time data and the flexibility of accounting systems to meet the needs of information users. The new theory aims to guide the future development of intelligent accounting and management accounting practices.
Conclusion: The new accounting theory provides a comprehensive framework that incorporates the advancements in BD and AI, addressing the limitations of traditional accounting. It is designed to meet the evolving needs of businesses in a fast-changing digital environment, ensuring more accurate and efficient accounting practices.
Citas
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