Principal Investigator: Motohiko Nakamura (Professor Graduate School of Accounting & Finance, Professional Degree Program)
Co-researcher DEGUCHI Hiroshi (Professor, Faculty of Commerce and Business Administration)
TERANO Takao (Professor, Chiba University of Commerce)
AKAGI Kaya (Full-time lecturer Platform for Arts and Sciences)
KOIKE Kiyokazu (Professor Graduate School of Accounting & Finance, Professional Degree Program)
Takemasa Kikuchi (Junior Fellow, Mitsubishi UFJ Trust and Banking Corporation; Leader Researcher, MUFG Asset Formation Research Institute)
Taisei Mukai (DS/AI Research Engineer)
Masaaki Kunikami (Defense Technical Officer)

1. Overview of research results
This study aims to investigate what specific tasks can be replaced by utilizing IT, primarily AI, and to clarify which tasks cannot be replaced by IT, and to clarify why they cannot be replaced, the challenges involved in replacing them, or the need for humans in the process.In fiscal 2024, we obtained and compared multiple pieces of financial accounting software known as cloud accounting, which is being adopted especially by small and medium-sized companies, to examine how AI is used, and to clarify areas where efficient operations can be promoted by relying on software and situations where manual confirmation is required during processing.
Specifically, financial accounting software known as cloud accounting is advertised as being capable of automatically processing accounting data from receipts, etc., but to what extent this is actually possible, we conducted experiments using actual receipts with multiple cloud accounting software programs, and by interviewing cloud accounting software manufacturers, we clarified the problems caused by the gap between advertising or user expectations and reality.We also made recommendations on what improvements can be made to these problems (problems with AI-OCR and journal entry creation), and on human resource development to respond to this trend toward automation.

2. Books, papers, academic presentations, etc.
[Books and papers (non-peer reviewed)]
①New Developments in Accounting, Motohiko Nakamura, March 2025, CUC Support Co., Ltd., 2-3 Trends in Digitalization of Taxation after the Launch of the Invoice System - Consideration of the Impact on Small and Medium-sized Enterprises, Focusing on Digital Invoices and the Amendment to the Electronic Bookkeeping Act
② Following the academic presentations listed under "Academic Presentations, etc.", the paper has been submitted to the academic journal "Small and Medium-sized Enterprise Accounting Research" (Koike Seiichi and Paulo)
[Conference presentations, etc.]
"Current Status and Prospects of AI Implementation in Financial Accounting Software," 12th National Conference of the Japan Society of Small and Medium Enterprise Accounting, November 2024, Okinawa University (Main Campus), Seiichi Koike, Paulo Nakamura, Motohiko Nakamura