What is the role of artificial intelligence in shaping accounting information systems? A literature review

Abstract

Artificial intelligence (AI) applied to accounting and auditing represents a matter that is getting the attention of researchers. This paper provides an understanding of the evolution of AI and its role in shaping accounting information systems (AISs). It aims to summarize the current state of the literature that deals with the impact of AI on AIS, highlighting related aspects, such as the benefits and challenges of AI in AIS research. This review suggests that current studies dealing with this matter are scarce and invites future research to examine how bias and transparency are handled in the context of AI auditing systems and whether human auditors will fully rely on AI outcomes.