New Technologies (Artificial Intelligence) in Accounting

In recent decades, new technologies have led to massive transformations in the accounting profession, leading traditional structures and processes towards digitization. The introduction of tools such as cloud computing, artificial intelligence, blockchain, data mining, and the Internet of Things has paved the way for the transformation in the collection, processing and analysis of financial data and has promoted the role of accountants from recording and reporting duties to analysis and consulting. By providing real-time access and high security, cloud computing has led to more effective collaboration and flexibility in financial management. Blockchain technology strengthens stakeholder trust by creating transparency and preventing data manipulation, and plays a pivotal role in combating financial corruption. Data mining and big data analysis have made it possible to identify patterns, detect fraud, and optimize financial decisions, and the Internet of Things has made accounting processes smart and accurate by collecting operational data in real time. Despite these advantages, challenges such as security issues, implementation costs, shortage of specialists, and lack of legal standards in line with these developments highlight the need for strategic planning and continuous training. The future of this field depends on the extent to which organizations are able to embrace technology and adapt to change.

کلیدواژه ها:

Modern Accounting ، Cloud Computing ، Blockchain ، Data Mining ، Internet of Things ، Financial Transparency