1、THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING AND FINANCE:A GLOBAL PERSPECTIVE2THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING AND FINANCE:A GLOBAL PERSPECTIVEIntroduction.4AI Trends in Accounting and Finance.5 What Is AI?.5 Implications for Accounting and Finance.6 Applications of AI.6Pre

2、paring for a Future with AI.9 Will You Be Replaced by AI?.9 Embracing Changes in the Age of AI .10Overcoming Challenges in Working with AI.13 Human Aspect.14 Operational Aspect.15 Technology and Data Aspect.16 Ethical and Governance Concerns.17 Prerequisites of Successful AI Implementation.19Conclus

3、ion.22TABLE OF CONTENTS3THE IMPACT OF ARTIFICIAL INTELLIGENCE ON ACCOUNTING AND FINANCE:A GLOBAL PERSPECTIVEIMA(Institute of Management Accountants)is a global professional association focused exclusively on advancing the management accounting profession.January 2024 /Institute of Management Account

4、ants,10 Paragon Drive,Suite 1,Montvale,NJ 07645For more information,please visit www.imanet.org.Qi“Susie”Duong,Ph.D.,CMA,CPA,CIA,EA,is senior director of research and thought leadership at IMA.She began her journey at IMA as a director of research.In her current leadership role,Susie oversees IMAs r

5、esearch agenda,focusing on delivering cutting-edge thought leadership research and developing actionable solutions for the profession.She has taken on other roles at IMA such as managing editor of the IMA Educational Case Journal(IECJ)and liaison to the IMA Research Foundation and the IMA Committee

6、on Academic Relations.Prior to joining IMA,Susie was an accounting professor in the U.S.and Singapore.Additionally,she has accumulated experience in public accounting and in the professional education sector.Susie holds a Ph.D.in accounting from the University of North Carolina at Chapel Hill,an M.P