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Nobrega, V., Lopes da Costa, R., Gonçalves, R., Dias, Á., Pereira, L. & Dorner, K. (2023). The impact of artificial intelligence in accounting: Application in SMEs. International Journal of Electronic Finance. 12 (2), 192-214

V. Nobrega et al.,  "The impact of artificial intelligence in accounting: Application in SMEs", in Int. Journal of Electronic Finance, vol. 12, no. 2, pp. 192-214, 2023

@article{nobrega2023_1734880825360,
	author = "Nobrega, V. and Lopes da Costa, R. and Gonçalves, R. and Dias, Á. and Pereira, L. and Dorner, K.",
	title = "The impact of artificial intelligence in accounting: Application in SMEs",
	journal = "International Journal of Electronic Finance",
	year = "2023",
	volume = "12",
	number = "2",
	doi = "10.1504/IJEF.2023.129923",
	pages = "192-214",
	url = "https://www.inderscienceonline.com/doi/10.1504/IJEF.2023.129923"
}

TY  - JOUR
TI  - The impact of artificial intelligence in accounting: Application in SMEs
T2  - International Journal of Electronic Finance
VL  - 12
IS  - 2
AU  - Nobrega, V.
AU  - Lopes da Costa, R.
AU  - Gonçalves, R.
AU  - Dias, Á.
AU  - Pereira, L.
AU  - Dorner, K.
PY  - 2023
SP  - 192-214
SN  - 1746-0069
DO  - 10.1504/IJEF.2023.129923
UR  - https://www.inderscienceonline.com/doi/10.1504/IJEF.2023.129923
AB  - The adoption of artificial intelligence technologies in the accounting services and profession was recently introduced in the market, forcing professionals to work with data management and shift to a new paradigm. The research analyses the capabilities and benefits of artificial intelligence in accounting in SMEs. A qualitative approach was used, with the analysis of 20 interviews. Among the various conclusions of this work, we highlight the premise of replacing the human element in the execution of accounting operations and the lack of capacity of SMEs in being able to incorporate AI systems into their accounting departments due to their reduced financial capacity. However, our recommendations propose to academic institutions and training programs a lot of initiatives to prepare the future of this important field and adopt the AI paradigm.
ER  -