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This study examines the impact of artificial intelligence (AI) on the accuracy and efficiency of modern accounting systems through a qualitative literature review. Sources discussing the implementation and effects of AI in accounting were selected and analyzed. The findings reveal that AI significantly improves accuracy and operational efficiency by automating tasks and optimizing processing times. However, it faces challenges such as complex data interpretation and information security issues. The discussion underscores the need for continuous training and improvements in security policies to handle these challenges. In conclusion, although AI transforms accounting positively, its success will depend on proactive adaptation to new technologies and collaboration among professionals in the field. This analysis provides a foundation for future research and underscores the importance of proactive strategies to maximize the benefits of AI in accounting.
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Caguana et al. (2024) studied this question.
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