A inteligência artificial transforma os sistemas de informação contábil em todo o mundo

Autores

DOI:

https://doi.org/10.16930/2237-766220253644

Palavras-chave:

Inteligência Artificial, Sistemas de Informação Contábil, Profissão contábil

Referências

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Dong, M. M., Stratopoulos, T. C., & Wang, V. X. (2024). A scoping review of ChatGPT research in accounting and finance. International Journal of Accounting Information Systems, 55, 100715. https://doi.org/10.1016/j.accinf.2024.100715 DOI: https://doi.org/10.1016/j.accinf.2024.100715

Duan, H. K., Vasarhelyi, M. A., & Codesso, M. (2025). Integrating process mining and machine learning for advanced internal control evaluation in auditing. Journal of Information Systems, 39(1), 55-75. https://doi.org/10.2308/ISYS-2022-028 DOI: https://doi.org/10.2308/ISYS-2022-028

Eulerich, M., & Wood, D. A. (2025). A demonstration of how ChatGPT and generative AI can be used in the internal auditing process. Journal of Emerging Technologies in Accounting, 20(1), 1-24. https://doi.org/10.2308/JETA-2023-041 DOI: https://doi.org/10.2308/JETA-2023-041

Gu, H., Schreyer, M., Moffitt, K., & Vasarhelyi, M. A. (2024). Artificial intelligence co-piloted auditing. International Journal of Accounting Information Systems, 54, 100698. https://doi.org/10.1016/j.accinf.2024.100698 DOI: https://doi.org/10.1016/j.accinf.2024.100698

Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial intelligence: A literature review. International Journal of Accounting Information Systems, 48, 100598. https://doi.org/10.1016/j.accinf.2022.100598 DOI: https://doi.org/10.1016/j.accinf.2022.100598

Holmes, A. F., & Douglass, A. (2022). Artificial intelligence: Reshaping the accounting profession and the disruption to accounting education. Journal of Emerging Technologies in Accounting, 19(1), 53-68. https://doi.org/10.2308/JETA-2020-054 DOI: https://doi.org/10.2308/JETA-2020-054

Lee, E. J., & Tahmoush, D. (2025). Auditors' decision-making aid for going concern audit opinions through machine-learning analysis. International Journal of Accounting Information Systems, 56, 100732. https://doi.org/10.1016/j.accinf.2025.100732 DOI: https://doi.org/10.1016/j.accinf.2025.100732

Vakilzadeh, H., & Wood, D. A. (2025). The development of a RAG based artificial intelligence research assistant. Journal of Information Systems, 39(2), 1-23. https://doi.org/10.2308/ISYS-2024-041 DOI: https://doi.org/10.2308/ISYS-2024-041

Zhang, C., Zhu, W., Dai, J., Wu, Y., & Chen, X. (2025). Drivers and concerns of adopting artificial intelligence in managerial accounting. Accounting & Finance. Advance online publication. https://doi.org/10.1111/acfi.13404 DOI: https://doi.org/10.1111/acfi.13404

Publicado

2025-07-02

Como Citar

Codesso, M. de M. (2025). A inteligência artificial transforma os sistemas de informação contábil em todo o mundo. Revista Catarinense Da Ciência Contábil, 24, e3644. https://doi.org/10.16930/2237-766220253644

Edição

Seção

Editorial