Human roles in accounting and auditing practices in the era of AI and restructuring of accounting education

2022 Fiscal Year Final Research Report

• Project/Area Number: 18H00916
• Research Category: Grant-in-Aid for Scientific Research (B)
• Allocation Type: Single-year Grants
• Section: 一般
• Review Section: Basic Section 07100:Accounting-related
• Research Institution: Waseda University
• Principal Investigator: MATSUMOTO Toshifumi 早稲田大学, 商学学術院(会計研究科), 教授 (90140095)
• Co-Investigator(Kenkyū-buntansha): 徳賀 芳弘 京都大学, 経営管理研究部, 教授 (70163970)
• Project Period (FY): 2018-04-01 – 2021-03-31
• Keywords: AI / 会計 / 監査

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.

Free Research Field

会計学

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。