| Project/Area Number |
18H00916
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| Research Category |
Grant-in-Aid for Scientific Research (B)
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| Allocation Type | Single-year Grants |
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| Section | 一般 |
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| Review Section |
Basic Section 07100:Accounting-related
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| Research Institution | Waseda University |
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Principal Investigator |
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| Co-Investigator(Kenkyū-buntansha) |
徳賀 芳弘 京都大学, 経営管理研究部, 教授 (70163970)
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| Project Period (FY) |
2018-04-01 – 2021-03-31
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| Project Status |
Completed (Fiscal Year 2022)
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| Budget Amount *help |
¥15,730,000 (Direct Cost: ¥12,100,000、Indirect Cost: ¥3,630,000)
Fiscal Year 2020: ¥5,590,000 (Direct Cost: ¥4,300,000、Indirect Cost: ¥1,290,000)
Fiscal Year 2019: ¥3,900,000 (Direct Cost: ¥3,000,000、Indirect Cost: ¥900,000)
Fiscal Year 2018: ¥6,240,000 (Direct Cost: ¥4,800,000、Indirect Cost: ¥1,440,000)
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| Keywords | AI / 会計 / 監査 / 会計の自動化 / 会計教育 / 人間 / 会計監査 / IT / 教育モデル |
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| Outline of Final Research Achievements |
This research began by confirming the spread of AI and ICT in the accounting and auditing fields. It does not replace the high degree of judgment required of auditors in the process. In that respect, the anomaly detection system for journal data, which can be said to be the forerunner of AI, can also be understood as a system that supports the work of auditors. However, on the other hand, how to fill the gap between the auditor's information processing ability (AI・ICT operation ability) at present and that will be required in the near future. Naturally this point will stipulate the content of accounting and audit education in the AI era.
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| Academic Significance and Societal Importance of the Research Achievements |
本研究を開始したころ、各方面でAIがシンギュラリティを超えたかどうかが議論されていた。本研究によると会計・監査領域においてその事実はない。ただし会計・監査領域においても業務の効率を向上させる定型的業務の自動処理化は着々と進んでいる。この際、我々人間に要求されるのがICT（AI）との共生である。会計・監査教育も含め、ICT（AI)との共生の方向性は本研究のようにAIの導入の現状を技術的、経済的、倫理的に分析することで得ることができる。なお、最近登場した生成AIの機能は定型的業務の代替レベルを大きく超えている。会計・監査領域における活用方法や、そのリスクの分析が当面の検討課題になろう。
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