In an era defined by rapid digital transformation, economic and managerial systems are being reshaped by advanced data analytics, artificial intelligence, and automation. These technologies are no longer auxiliary tools; they have become strategic forces redefining how accounting and auditing generate, interpret, and assure information. By enhancing accuracy, strengthening risk assessment, and supporting data-driven decision-making, Al is transforming both theory and practice across the discipline.
Al-Driven Accounting Transformation: A New Era for Management and Auditing presents a comprehensive scholarly exploration of this paradigm shift. Covering management accounting, performance evaluation, internal auditing, fraud detection, robotic process automation, governance frameworks, and ethical considerations, the volume examines how Al-driven systems are reshaping accountability, audit assurance, and organizational sustainability.
More than a discussion of technology, this book offers a forward-looking perspective on the evolving professional responsibilities of accounting and auditing practitioners in an Al-powered world.