Artificial Intelligence in Accounting Research Lines
Abstract
From the research frameworks, accounting anthologies refer to accounting as the moral science within the social sciences of management, therefore they are oriented to strategic objectives to generate social well-being, with a knowledge committed to social efficiency that values and measures the economic, social, environmental and technological performance of organizations. The accounting culture that reveals the truth of patrimonial wealth with deep-rooted moral principles of the common good and a vigorous prudence that safeguards the public interest and accountability with probity in society. The concept of the antonomasia of the 4th industrial revolution is irreversible, where accounting behavior must be enriched with skills, abilities, technologies and the use of artificial intelligence to optimally increase competitiveness between the quantitative and qualitative in search of the optimal balance between automation, communication, sustainability, adaptability that for the accounting research lines are that efficient and effective conversation for making patrimonial decisions that contribute to economic growth supported by efficiency and artificial intelligence processes so that social science such as accounting that is born, published and gives accounts is the first to attend with successes to past things, prevent things to come with probity, and prudence.
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