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ABSTRACT. This paper analyzes the outcomes of an exploratory review of the current research on algorithmic data-driven accounting information systems. The data used for this study were obtained and replicated from previous research conducted by ACCA and Financial Reporting Council. I performed analyses and made estimates regarding the harnessing of artificial intelligence in the audit, tax, and the management accounting domains. Data collected from 4,600 respondents are tested against the research model by using structural equation modeling.

Keywords: accounting information system; algorithm; big data; artificial intelligence

How to cite: Ionescu, L. (2020). “Robotic Process Automation, Deep Learning, and Natural Language Processing in Algorithmic Data-driven Accounting Information Systems,” Analysis and Metaphysics 19: 59–65. doi:10.22381/AM1920206

Received 20 July 2020 • Received in revised form 22 September 2020
Accepted 25 September 2020 • Available online 1 October 2020

Luminița Ionescu
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Spiru Haret University, Bucharest, Romania

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