چکیده مقاله
The integration of Artificial Intelligence AI concepts marks a fundamental inflection point in the trajectory of accounting practice, driving a necessary recalibration of traditional methodologies This pervasive digital transformation extends far beyond mere process automation, establishing a new paradigm defined by algorithmic intelligence and data driven financial decision making Specifically, this research investigates how foundational AI components—including cognitive computing architectures, sophisticated machine learning ML algorithms, and predictive modeling—are redefining the core competencies required for effective financial stewardship and assurance We posit that the systemic transition from historical transaction processing to advanced financial forecasting and continuous risk modeling necessitates a comprehensive theoretical framework to understand the resulting structural changes within firms and audit functions The overarching objective is to delineate the mechanisms through which AI not only enhances operational efficiency but fundamentally alters the epistemological basis of accounting evidence itself, moving toward real time assurance, dynamic reporting, and automated internal control systems This analysis provides an essential groundwork for academics seeking to model the future state of the accounting profession in an increasingly automated and data intensive global business environment The efficacy of this emergent AI driven paradigm rests heavily on the calculated deployment of specific technologies, notably Robotic Process Automation RPA for managing high volume, repetitive tasks, and Natural Language Processing NLP for comprehensive analysis of unstructured data sources, such as complex legal contracts, regulatory filings, and email correspondence These applications collectively reshape the assurance function by enabling holistic, population level auditing rather than reliance on sampling, significantly improving audit quality and timeliness while refocusing the auditor’s role toward strategic judgment and complex anomaly investigation Furthermore, the profound incorporation of AI into regulatory technologies RegTech and financial compliance systems is demonstrating immense potential for automated monitoring, dynamic tax reporting, and fraud detection, thereby optimizing adherence to intricate global standards while drastically minimizing human intervention and error The professional implications are significant: a mandatory elevation in technological literacy among contemporary practitioners and a renewed, critical emphasis on ethical AI governance to mitigate embedded algorithmic bias, ensuring transparency, explainability, and accountability in all automated financial outcomes
کلیدواژهها
نویسندگان
Mohammad Reza Radfar
Department of Financial Management and accounting, ST C , Islamic Azad University, Tehran, Iran
Masoud Karimkhani
Department of Computer Science, Central Tehran Branch , Islamic Azad University, Tehran, Iran
Roohollah Arabzadeh Ghahyazi
Department of Management, South Tehran Branch, Islamic Azad University, Tehran, Iran
Suresh Aluvihara
Department of Chemical and Process Engineering, University of Peradeniya, Peradeniya, Sri Lanka
Hossein Abyar
Department of Financial Management and accounting, Central Tehran Branch , Islamic Azad University, Tehran, Iran
Noor Jameel Kashkool Alqasi
Division of Strategy Studies, Ministry of Water Resources, Baghdad, Iraq
شیوه ارجاع
Radfar, Mohammad Reza and Karimkhani, Masoud and Arabzadeh Ghahyazi, Roohollah and Aluvihara, Suresh and Abyar, Hossein and Alqasi, Noor Jameel Kashkool,1404,The Role of Artificial Intelligence (AI) Concepts in Shaping a New Paradigm of Digital Transformation in Accounting: A Review,Second National Conference on A World without Oil,Tehran
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