Analysis of the Current Challenges and Future Development Strategies of Accounting under the Background of Artificial Intelligence

Abstract

Artificial intelligence (AI) is revolutionizing accounting, shifting from human-centric to algorithmic information processing, challenging traditional double-entry bookkeeping and triggering institutional restructuring. This study examines AI’s impact on accounting, analyzing intelligent financial systems’ technological drivers like data analytics, pattern recognition, and autonomous decision-making. It explores institutional conflicts, such as blockchain’s impact on audit trails and deep learning’s tension with accounting standards’ interpretability. The research highlights technical dilemmas in unstructured data mining, including multi-modal data fusion and algorithmic black-box issues. This study adopts a literature research method, combining perspectives from the philosophy of technology, the theory of institutional change, and cognitive science to analyze the impact of artificial intelligence on accounting. It uses case analysis to explore the technological architecture and process reengineering of intelligent financial systems. It can be concluded that AI presents opportunities and challenges. Future development requires a dynamic, hybrid intelligent architecture, a robust governance framework, and ethical mechanisms to balance technology and professional judgment, fostering an intelligent accounting ecosystem and driving a paradigm shift in the discipline.