СЧЕТОВОДСТВОТО НА ПРАГА НА ЧЕТВЪРТАТА ИНДУСТРИАЛНА РЕВОЛЮЦИЯ
ACCOUNTING AT THE DOORSTEP OF THE FOURTH INDUSTRIAL REVOLUTION

Author(s): Krasimira Gospodinova
Subject(s): Economy, Accounting - Business Administration
Published by: Икономически университет - Варна
Keywords: accounting; technological changes; fourth industrial revolution; machine learning; artificial intelligence; natural language processing
Summary/Abstract: Technology is everywhere around us - in medicine, in communications, in transport, in engineering, in architecture, in accounting. There is question: "What will happen to accounting in the presence of machine learning and artificial intelligence?" They give us tremendous opportunities for speed and flexibility; an easy, accessible and remote workflow; freedom from routine and the prospect of discovering new frontiers in the accounting profession. The operational role of the accountant has eased since the advent of the first computers, but today the pace of technological change is so rapid that some accounting processes happen in seconds. Accounting is on the doorstep of the Fourth Industrial Revolution and there are difficult questions that will determine the future of this profession - where the role of the machine extends and where man begins.

• Details
• Contents