AI's Application in Basic Accounting Practices - An Analysis of a Language Model's Approach to an Accounting Task

With the advancement of science and technology and artificial intelligence technology, the application of artificial intelligence (AI) in human daily life is becoming more and more frequent. From 2022 to 2023, the large-language artificial intelligence model represented by CHAT-GPT has attracted much attention from the society. Within 5 days of CHAT-GPT's launch, the number of users exceeded one million, and only two months after its launch, the number of users exceeded 100 million. The advantages of artificial intelligence language large models include: autoregressive machine learning, which can predict subsequent words based on the previous language environment; Acquire language knowledge through large-scale corpus pre-training for meaning understanding and generation; Support multi-round dialogue, have certain memory and information extraction ability; It has multiple language capabilities such as question and answer, dialogue, and text generation, and has strong natural language understanding generation capabilities. Therefore, the replacement of human work by artificial intelligence (AI) has also become a hot topic of discussion in various fields recently. This time, I used a large artificial intelligence language model to process a specific accounting practice case, discussed the advantages and disadvantages of artificial intelligence language model in accounting case processing from the process and results of artificial intelligence language model to case analysis.

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Published
2025-06-20
DOI
https://doi.org/10.1145/3756580.3756641
Primary Topic
Impact of AI and Big Data on Business and Society
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article
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article

AI's Application in Basic Accounting Practices - An Analysis of a Language Model's Approach to an Accounting Task

Liu Yuan
Impact of AI and Big Data on Business and Society
article

AI's Application in Basic Accounting Practices - An Analysis of a Language Model's Approach to an Accounting Task

Liu Yuan
article en

Abstract

With the advancement of science and technology and artificial intelligence technology, the application of artificial intelligence (AI) in human daily life is becoming more and more frequent. From 2022 to 2023, the large-language artificial intelligence model represented by CHAT-GPT has attracted much attention from the society. Within 5 days of CHAT-GPT's launch, the number of users exceeded one million, and only two months after its launch, the number of users exceeded 100 million. The advantages of artificial intelligence language large models include: autoregressive machine learning, which can predict subsequent words based on the previous language environment; Acquire language knowledge through large-scale corpus pre-training for meaning understanding and generation; Support multi-round dialogue, have certain memory and information extraction ability; It has multiple language capabilities such as question and answer, dialogue, and text generation, and has strong natural language understanding generation capabilities. Therefore, the replacement of human work by artificial intelligence (AI) has also become a hot topic of discussion in various fields recently. This time, I used a large artificial intelligence language model to process a specific accounting practice case, discussed the advantages and disadvantages of artificial intelligence language model in accounting case processing from the process and results of artificial intelligence language model to case analysis.

Xinjiang University of Finance and Economics (CN)
Openalex Percentile: Top 70%
Impact of AI and Big Data on Business and Society
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