Archival Research: Empirical Evidence of Machine Learning^s Relationship to the Accounting Profession
Imam Mulyono

State Polytechnic of Malang

Abstract

This study aims to demonstrate the applicability of machine learning in the context of accounting and the future of accountants. This research is qualitative and employs a literature review methodology. In this study, 22 articles from Scopus-indexed journals were chosen as research subjects, and the relationship between machine learning and the accounting profession served as the research object. The technique employed for analysis in this study is content analysis. The results of the content analysis indicate that machine learning has an effect on accounting work^s efficiency and effectiveness. Today, machine learning is of great assistance to auditors, financial analysts, and bankers in their work. As for the future, it is anticipated that the accountant^s job will continue to exist, but its title will change to business analyst. This is evidenced by the greater demand for business analysts who can utilize data analysis tools and comprehend various types of accounting and financial data more than accountants. Also, because RPA exists, accountants no longer have to do some accounting tasks by hand, which will make their jobs easier in the future.

Keywords: accountant- accounting profession- machine learning

Topic: Accounting