Artificial Intelligence in Accounting: An Empirical Study on Its Impact on Financial Reporting Quality and Managerial Decision - Making in Thrissur District, Kerala

Abstract Applications of artificial intelligence include machine learning, document processing, anomaly detection, predictive analytics, and generative AI, which have brought about a change in the field of accounting. The present study aims to examine the impact of artificial intelligence on three aspects of accounting namely accounting efficiency, financial reporting quality and the effectiveness of managerial decision making. Primary data will be collected from 200 respondents in Thrissur District, Kerala, using structured questionnaires. The respondents to this study are those who are working in the areas of accounting and finance, auditing, academia, and other people having knowledge of accounting or financial information systems. The responses shall be measured using a five-point Likert scale. Analysis will entail the use of descriptive statistics, reliability test, correlation and regression analysis depending on data characteristics and assumptions. Implementation challenges in this case include data quality, cybersecurity, privacy issues, employee capability and human supervision.