(3) It is conducive to accounting practitioners to give better play to their subjective initiative and creativity
creativity
As AI becomes more prevalent, some accounting practitioners will face:
This can force this part of accounting to a certain extent
Industry personnel strive to improve the quality of business and technical level.
This has also had an impact on accounting practitioners. On the other hand, artificial intelligence
It is able to liberate accounting practitioners and effectively process all kinds of information data.
The creative work of accounting practitioners can be better promoted.
2. Challenges posed by artificial intelligence to accounting practitioners
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(1) Transfer of accounting personnel in basic positions
As mentioned earlier, AI can independently complete the entry of original accounting documents, etc.
Low-end repetitive accounting work, at the same time, the accounting that was originally engaged in this part of the work
They can work longer hours and have a more stable working condition as compared to employees.
From this perspective, accounting practitioners face the challenges posed by artificial intelligence.
The first challenge is that some accounting practitioners in junior positions may be
substitution, causing unemployment.
(2) Some accounting positions may disappear
The impact of AI on the accounting profession is all-encompassing and multifaceted.
However, some basic accounting positions may be at risk of being replaced.
Risks are more likely to lead directly to the disappearance or even change of some accounting positions
Design the existing professional structure and ecology of the industry.
Artificial intelligence can synthetically process data such as images, videos, language, etc.
They also have the ability to learn, improve themselves, and gradually gain financial gains
analysis, financial decision-making, etc., and data processing will be more convenient.
In this case, the frequency of publication of accounting statements will gradually increase, even possibly
Existing traditional accounting and statistics
Break the boundaries of management and integrate all aspects of accounting, production, and sales.
Together.
(3) Changes in the work content of accounting practitioners
As mentioned above, AI poses a wide range of challenges to the accounting industry.
In this case, the traditional accounting profession structure system
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change, and accordingly, the content of their work will also change significantly.
It can not only replace a lot of repetitive work, but also gradually participate in finance
Advanced work in analysis, financial forecasting, etc. But due to technical and other conditions
Current AI is not yet better engaged with those who need to be creative,
In this regard, under the impact of artificial intelligence,
The scope of work for accounting practitioners is likely to change significantly in the future.
(4) The requirements for accounting practitioners are getting higher and higher
As mentioned above, under the onslaught of artificial intelligence, accounting has
The job content of accounting professionals and the professional structure system of the accounting profession are possible
In this case, the accounting practitioner is no more
The more substitutable it is, the higher the demands on the accounting job.
3. How can accounting practitioners respond to the challenges and seize the opportunities of AI?
Under the impact of artificial intelligence, accounting practitioners are becoming more and more functional
The accounting talent required by businesses and other social organizations is becoming more and more complex.
It is not only necessary to master solid accounting knowledge and have good accounting skills,
We should also rely on both to master some other knowledge and skills, such as management.
Accounting practitioners can only adapt to the changes of the times and keep pace with the times
Better respond to the many challenges brought by artificial intelligence, turn passive into proactive, and seize it
Seize the opportunity to achieve better development. Specifically, the following points should be done:
Point of view.
(I) Change your mindset and look at AI positively
In the current state of artificial intelligence, some accounting practitioners are affected by:
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On the one hand, some accountants lack a correct understanding of artificial intelligence.
There is a lack of adequate understanding of AI and a failure to recognize the huge potential of AI in the future
development prospects, so they believe that their jobs cannot be replaced by artificial intelligence
On the other hand, some accountants believe that AI can accomplish a lot
The accounting profession doesn't know what it can achieve.
There is more understanding of artificial intelligence, some have a future, some have changed careers, and even begin to hate and reject artificial intelligence.
Dominated by knowledge, accounting practitioners have not been able to seize the opportunities brought by artificial intelligence.
Get the opportunity to develop better. Therefore, accounting practitioners need to learn more
Artificial intelligence related knowledge, actively improve yourself, and have a correct view of artificial intelligence
Wisdom should not be despised or hated.
At the same time, as mentioned above, the impact of AI on the accounting profession is all-encompassing.
In many ways, it will not only trigger a change in the professional structure of the entire accounting industry
These changes could reshape the entire accounting credit system, accounting ethics, and even
The humanistic ecology of the accounting profession. In this case, the accounting practitioner
We need to change our cognition, get rid of the original fixed financial thinking, and understand the times.
(2) Charging and upgrading, self-realization
value
From an application perspective, AI is not mature enough.
The application of the accounting industry is not comprehensive and in-depth.
Planning practitioners should change themselves in time and prepare in advance, but at the same time, they should also be the same as before
As mentioned above, the changes that AI will bring to the accounting profession are likely to be
It is revolutionary in nature, and the future is full of great change and unpredictability.
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No one knows what an era will look like until it is actually lifted.
In this context, accounting practitioners need to better cope with the challenges posed by AI.
In order to cope with various challenges and seize opportunities, we need to constantly replenish energy, constantly improve ourselves, and achieve
Specifically, accounting practitioners should continue to learn budget management,
The new knowledge of capital management and other aspects led me to shift from traditional accounting work
When changing careers to other aspects, you should also pay more attention to the relevant knowledge of specific businesses
knowledge, and develop the ability to provide quality and effective information and participate in decision-making
Go.
(3) Identify roles and achieve transformation
While it is difficult to describe the specifics of predictions in the age of artificial intelligence, but
It is still possible to express the general direction. As you can imagine, with the development of artificial intelligence
The gradual popularization of accounting skills and the gradual penetration of the accounting profession have led to:
The industry will gradually merge with other industries and create many new jobs.
In this case, the profession within the accounting profession will be further subdivided.
Accounting practitioners must identify their roles and gradually achieve transformation.
Facing challenges and seizing opportunities. Overall, in the context of the application of artificial intelligence,
Accounting practitioners are mainly divided into two roles: management accounting and interdisciplinary talents.
The functions that management accounting should have include the use of relevant information for progress forecasting,
The performance of government functions has a high degree of subjective influence on the decision-making and control of economic activities.
initiative and creativity are required, so it is likely to be replaced by artificial intelligence in the future
The possibility is low, and the main focus of the current economic and social development of the mainland is to reduce production capacity and reduce costs.
Management accounting plays a very important role in completing these tasks efficiently and with high quality.
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In addition, as mentioned earlier, with the development of social, scientific, economic, and other aspects
With the development of various disciplines and industries, they are becoming more and more closely connected.
The completion of a project is often the result of the joint efforts of multiple knowledge, experience, and technical capabilities.
There's a lot of ambiguity and things that can't be fully expressed in logic.
Rigorous and meticulous artificial intelligence based on Boolean logic, quantification of things, etc
It is difficult for intelligence to fully understand this ambiguity, and it lacks sufficient flexibility.
As a result, accounting practitioners have gradually developed into compound accounting talents.
Transformation.
4. ? Y 语言
Artificial intelligence may be the Damocles hanging over the heads of accounting practitioners
This sword may also be the cone that prompts change and development of accountants.
In this situation, accountants need to learn more about all aspects of relevant knowledge and have a correct understanding of people.
Artificial intelligence can find its role and transform it as soon as possible.
Reference:
[1] Zhong Yixin. Artificial Intelligence: Concept? Method? Opportunities[J]. Science Bulletin,
2017〔22〕。
[2] Xu Zixin, Yang Xin, Xin Meng. Analysis of accounting work under the application of artificial intelligence accounting
China Business Review,2016(30).
[3] Zhu Shan. Artificial intelligence and accounting personnel[J].Shopping mall modernization,2016
〔15〕。
[4] Ding Jinhong. The change of accounting thinking under the impact of artificial intelligence[J].economic and trade practice,
2017〔17〕。
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[Author's Affiliation: China National Materials Construction Corporation]