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Emerging Trends in Accounting: An Analysis of Impact of Robotics in Accounting, Reporting and Auditing of Business and Financial Information

International Journal of Business Analytics and Intelligence

Volume 7 Issue 2

Published: 2019
Author(s) Name: M. L. Ashoka, Abhishek N., Divyashree M. S. | Author(s) Affiliation: Professor, DoS in Commerce, University of Mysore, Karanataka, India.
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Abstract

Accounting is the window of any business firm. With the increased usage of computers in the arena of the Accounting Information System, we can see a drastic change from paper-journals and ledgers to computer-based formats. So to walk along with this drastic change it is necessary to integrate Robotics (Artificial Intelligence) into the Accounting Database. Application of robotics technology in accounting is nothing but an application of expert system based software and other technologies during the process of recording, reporting and communication of business and financial information and also in the auditing process. This enables the business houses in easy and transparent reporting and communication of the business information and also to cater the needs of decision makers. So the present paper is in conceptual nature and intended to analyse the Impact of Robotics in Accounting, Reporting and auditing of Business and Financial Information with the help of secondary sources such as journals, websites, reports etc.

Keywords: Accounting, Auditing, Robotics in Accounting

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