Research Director: Motohiko Nakamura (Professor Graduate School of Accounting & Finance, MBA Program)
Joint researcher Hiroshi Deguchi (Professor, Faculty of Commerce and Business Administration)
Takao Terano (Vice President / Professor, Platform for Arts and Sciences)
Akagi Kaya (Full-time lecturer Platform for Arts and Sciences)
Seiichi and Paulo Koike (Professor Graduate School of Accounting & Finance, MBA Program)

1. Overview of research findings
The so-called third AI boom has been driven by improvements in the functionality of information devices and improvements in network and cloud environments, with software that can be used by individuals and small businesses becoming widespread, and awareness of the singularity in which AI will surpass human intelligence is beginning to grow. In the field of accounting, the spotlight has been on accounting and tax work as jobs that will be replaced by AI in the future, and it is thought that AI is not only affecting direct work, but also in students' university department selection and job hunting.
With regard to accounting and tax work, we will focus on accounting records and examine the impact of AI on accounting information systems, which play an important role in creating accounting records. In particular, when looking at the advertisements and explanatory materials of companies selling AI functions in commercially available accounting packages (cloud accounting), there are attractive points written about how the use of AI can improve the efficiency of automatic accounting entries from paper receipts and bank data. However, in reality, fully automated accounting processing is not realistic, and we believe that human judgment will be necessary.
Therefore, we conducted a study on several commercially available packages with AI functions by actually running them, and clarified the advantages and disadvantages, such as what kind of convenience they have, what kind of uses they can be used in, and what kind of problems they may cause. Furthermore, we clarified the prerequisites that need to be understood in order to avoid the risk of misprocessing, and considered what skills need to be learned in an irreversible AI environment in order to safely enjoy the benefits. The specific contents are as follows:
・Collect information on commercially available financial accounting software products that advertise AI functions and examine their commonalities and challenges.
・Select several types of software and conduct actual testing.
- Consideration of transaction patterns that result in differences in processing results.
Based on the above results, consider the skills and education required for personnel who will lead accounting operations in an AI environment.

2. Books, papers, academic presentations, etc.
[Conference presentations, etc.]
The 12th National Conference of the Japan Small and Medium Enterprise Accounting Association (November 16-17, 2024, Okinawa University) is planned, and we are currently coordinating as a candidate for a presentation (presenters: Motohiko Nakamura, Seiichi Koike and Paulo Koike)

 

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