AUTOMATIC FINANCIAL REPORT USING ACCOUNTING SOFTWARE

BASED ON ARTIFICIAL INTELLIGENCE

Shinki Katyayani Pandey1

Naveen Singh Rana2

ABSTRACT
Objective: The application of artificial intelligence (AI) in accounting is not an exception to
the way AI is becoming a disruptive force in many industries. In addition to offering accountants
the chance to increase productivity, accuracy, and decision assistance, this conceptual paper
examines the role of AI in accounting for financial reporting, auditing, and financial decision-
making. AI plays a significant role in accounting through data analytics, algorithms, automation,
etc., but it also presents certain difficulties.

Method: The study employed a cross-sectional survey research methodology with a

standardized questionnaire to collect primary data. To analyse the collected data, both
descriptive and inferential statistics were applied.

Result: The study employed a cross-sectional survey research methodology with a standardised
questionnaire to collect primary data. To analyse the collected data, both descriptive and
inferential statistics were applied.

Conclusion: According to the study's findings, accounting software efficiently gathers and
analyses data and information to generate superior company reports. According to the study,
accounting software should be easier to use because it gives businesses a simpler way to handle
and process financial reporting processes.

Keywords: artificial intelligence (AI), financial reporting, accounting software, machine

learning, Sustainable Development Goals (SDGs).

Received: Aug/16/2024
Accepted: Oct/18/2024
DOI: [Link]

1 INTRODUCTION

An era of industry-wide change has recently been brought about by the

explosive growth of artificial intelligence (AI), which has redefined
conventional wisdom and introduced previously unheard-of efficiencies. AI,
which started off as a future idea, is now a crucial factor influencing how
businesses operate today [1]. This thorough analysis highlights the significant

1
Department of Management, Kalinga University, Raipur, India.
E-mail: [Link]@[Link]
2
Department of Management, Kalinga University, Raipur, India.
E-mail:[Link]@[Link]

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 Pandey, S., K., Rana, N., S. (2024) Automatic Financial Report Using Accounting
Software Based on Artificial Intelligence

influence of artificial intelligence (AI) on contemporary accounting procedures

and financial reporting, acknowledging the pivotal role that cutting-edge
technologies play in transforming the core principles of financial management.
Artificial intelligence, which is sometimes defined as the ability of robots to
mimic human cognitive processes, is growing at an unprecedented rate. AI is
growing across a variety of industries because to the combination of strong
processing power, enormous databases, and complex algorithms.[16] AI has
developed into a potent toolkit that can automate difficult activities, produce
insightful data, and spur innovation at a never-before-seen pace, ranging from
natural language processing to predictive analytics. AI's effects on accounting
extend beyond its use in technology. It signifies a change in the way that
financial procedures are planned, carried out, and assessed. Financial data may
be routinely and thoroughly compiled, analysed, and presented by machine
learning algorithms. By reducing errors and guaranteeing consistency, this not
only expedites reporting deadlines but also enhances report quality. AI-enabled
financial reporting systems can integrate data from various sources, including
both structured and unstructured data. Through the extraction of insights from
text data, natural language processing (NLP) technology further improves the
communicative value of reports and gives stakeholders a more sophisticated
view of financial performance [2].
Beyond automation, advanced data analytics, machine learning, and
intelligent decision support systems are all part of the integration of AI
technology into accounting operations. In addition to increasing daily work
efficiency, this combination of technology prowess and financial acumen
enables accountants to take on a more strategic role within their companies.
[3][11]The dynamics of financial reporting are changing significantly as a result
of AI's continued integration into accounting practice. Stakeholders rely on
timely and accurate financial reporting to make well-informed decisions, and
AI's revolutionary influence on this crucial area cannot be understated. [14]
Companies, regulators, and accounting professionals must all be aware of the
subtleties of how AI affects financial reporting since this underscores the
necessity of a sophisticated comprehension of the advantages, difficulties, and
moral dilemmas that are inherent in this changing environment [8]. AI systems

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 Pandey, S., K., Rana, N., S. (2024) Automatic Financial Report Using Accounting
Software Based on Artificial Intelligence

automatically reconcile finances, compare enormous data sets, and spot

inconsistencies. Because algorithms are able to examine intricate patterns in
the data that a human reconciliation procedure could overlook, this not only
expedites the reconciliation process but also guarantees a better degree of
accuracy. [5] AI-powered reconciliation's real-time functionality guarantees
that inconsistencies are found promptly and remedial action may be done on
schedule. This reduces the risks associated with disparities in financial records
and has significant ramifications for regulatory compliance and the accuracy of
financial reporting. Traditionally, routine bookkeeping tasks have required
careful physical labour, from classifying transactions to producing financial
reports[13].
This survey tries to unwind the layers of man-made intelligence's effect
on present day bookkeeping rehearses and monetary detailing, intending to give
experiences that illuminate current practices as well as make ready for a future
where innovation and monetary intuition synergistically add to hierarchical
achievement.

2 RELATED WORK

The coming of Man-made brainpower (man-made intelligence) has

proclaimed a groundbreaking time in bookkeeping rehearses, with a significant
effect on the computerization of routine undertakings. This section of our
exhaustive survey dives into the multi-layered ramifications of computerizing
undertakings, zeroing in on information passage and compromise, routine
accounting exercises, the resultant decrease of blunders, expanded
effectiveness, and the weighty change in the job of bookkeepers towards vital
undertakings. [6] The conventional worldview of manual information section
and compromise in bookkeeping has for some time been related with tedious
cycles and an innate gamble of mistakes. The mixture of man-made intelligence
in these spaces addresses a seismic shift, smoothing out tasks and reinforcing
[Link] advances, especially AI calculations, succeed in mechanizing
information passage errands. These calculations can quickly and precisely input
information from different sources, limiting the requirement for manual

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 Pandey, S., K., Rana, N., S. (2024) Automatic Financial Report Using Accounting
Software Based on Artificial Intelligence

intervention.[7] The outcome isn't just a decrease in the time spent on

information section yet in addition a critical diminishing in the probability of
blunders that might happen during manual information. Mechanized
information section frameworks are intended to adjust to differing information
configurations and designs, guaranteeing similarity with different sources. From
monetary exchanges to functional measurements, man-made intelligence
driven information section frameworks add to the making of a concentrated and
mistake free data set, shaping the establishment for solid monetary revealing.
Compromise, a basic part of guaranteeing the exactness and consistency of
monetary records, has likewise seen a change in outlook through
computerization.
These obligations have been computerized by artificial intelligence mix,
which has further developed precision and productivity at the core of
bookkeeping activities. Since AI calculations can gain from past information and
patterns, they are appropriate to arrange exchanges. [17] The physical work
expected to characterize exchanges is diminished by these calculations'
capacity to allocate passages to their particular records on a singular premise.
In any event, when exchange elements change, their ability to change and
advance as they go ensures that grouping stays precise. As well as speeding up
the bookkeeping system, mechanizing exchange order lessens the chance of
misclassification, which is a regular reason for blunders in manual frameworks.
[9] man-made intelligence mechanization has totally changed the generally
work escalated course of making monetary reports. The mix of man-made
intelligence into the computerization of routine undertakings has
fundamentally decreased blunders that have forever been a test in manual
bookkeeping processes. [10] The inborn consistency and accuracy of computer
based intelligence calculations adds to further developed information exactness
and limits the gamble of human mistake related with manual information
passage and compromise. The decrease in mistakes doesn't just incorporate
mathematical precision, yet additionally consistence related issues. Mistakes in
monetary records can prompt administrative infringement with expected
legitimate and monetary results. Via mechanizing routine undertakings,
computer based intelligence guarantees more elevated levels of consistence

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 Pandey, S., K., Rana, N., S. (2024) Automatic Financial Report Using Accounting
Software Based on Artificial Intelligence

and advances a hearty monetary climate that fulfills administrative guidelines

[18]. Expanded effectiveness is a sign of robotized routine errands. Tedious
cycles, for example, information section and compromise that recently
required critical manual exertion are currently finished rapidly and precisely
through man-made intelligence driven computerization. This expanded
effectiveness makes bookkeeping processes more smoothed out, opening up
bookkeepers to zero in their time and skill on higher-esteem exercises.
The review finishes up with a source of inspiration that underscores the
commonsense consequences and gives inspiration to additional examination. By
facing up regions where more examination is expected on the connection
between bookkeeping, man-made reasoning, and supportable turn of events,
the report offers bearing to researchers, experts, and policymakers. To
completely get a handle on the job of simulated intelligence in bookkeeping
and its true capacity for manageable turn of events, it likewise stresses the
need of interdisciplinary techniques, imaginative procedures, and top to
bottom contextual investigations. By characterizing simulated intelligence
driven bookkeeping as a state of the art instrument for propelling the SDGs and
by clarifying the linkages between these fields, the writing study expands our
comprehension and lays out major areas of strength for a for a more
coordinated, reliable, and significant future. It shows headings for what's to
come.
Robotizing routine bookkeeping processes is more than just an
interaction improvement strategy. It mirrors a significant change in the
capability of bookkeepers in organizations, since bookkeepers who were
recently compelled to dreary information section and fundamental accounting
are presently ready to take on additional essential obligations. Via
computerizing everyday cycles, bookkeepers might dedicate their consideration
regarding key exercises that request insightful capacities and an exhaustive
comprehension of business goals. Monetary experts are not generally restricted
to conditional jobs; all things considered, they are key chiefs. Liberated from
the commonplace obligations of normal work, bookkeepers can now utilize their
logical abilities to comprehend muddled monetary information, spot drifts, and
give valuable experiences to guide businesses. Routine bookkeeping task

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Software Based on Artificial Intelligence

robotization is something beyond a strategy for process improvement. It means

a huge change in the capability of bookkeepers in organizations, as the people
who were recently confined to everyday accounting and monotonous
information passage are presently ready to expect a more essential job. Via
robotizing tedious tasks, bookkeepers can focus on essential undertakings that
require a careful cognizance of business goals and logical [Link]
insightful capacities of bookkeepers will likewise progress. Monetary specialists
can perform more careful investigation and find examples and patterns that
add to an exhaustive comprehension of monetary patterns with the assistance
of computer based intelligence driven innovations that give exact and
opportune information. Vital preparation, risk appraisal, and situation
examination will be generally integrated into recently educated logical
procedures [12].

2.1 CHALLENGES AND BARRIERS TO IMPLEMENTATION

In spite of the obvious advantages, the execution of IA in bookkeeping

and monetary Announcing is loaded with hardships. Joining with current
frameworks is the greatest test. Numerous organizations utilize obsolete
frameworks that need costly and tedious adjustments since they are contrary
with contemporary IA innovation. Moreover, there is a serious lack of staff
capabilities. To appropriately use IA innovations, the World Financial Gathering
has stressed the need of upskilling bookkeepers and money specialists [15]. This
covers specialized guidance as well as a more profound cognizance of
computer-based intelligence and information examination. Information
insurance and security present critical hindrances also. Solid network safety
safeguards are fundamental since IA frameworks handle touchy monetary
information. Organizations stress over the potential for a break to block the
take-up of IA innovation and the subsequent monetary and reputational perils.

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Software Based on Artificial Intelligence

3 AI ALGORITHMS AND ANALYSIS

Bookkeeping has been significantly impacted by simulated intelligence

calculations, which have altered old practices and empowered bookkeepers and
monetary experts to perform all the more successfully. AI and regular language
handling, for instance, can change various parts of bookkeeping, like entering
information, monetary examination, recognizing misrepresentation, and cycles
for deciding. With the assistance of artificial intelligence calculations, the
extraction of appropriate data from reports like bills, receipts, and budget
summaries can be made robotized which lessens blunders, save time, and
further develops information precision. Artificial intelligence calculations are
equipped for examining gigantic volumes of monetary information to recognize
examples, patterns, and abnormalities. This aides in more precise monetary
examination and estimating, permitting firms to go with better choices and
distinguish potential dangers and open doors. Man-made intelligence
frameworks produce cautions when dubious ways of behaving are distinguished
by ceaselessly examining exchange designs and monetary information helping
organizations in alleviating misrepresentation dangers and shortcomings. It
likewise recognizes conceivable rebelliousness concerns and gives bits of
knowledge to help organizations follow administrative commitments by
observing monetary exercises and information. To wrap things up simulated
intelligence remote helpers give continuous assistance to bookkeepers and
clients by responding to questions and conveying monetary experiences on
required. Bookkeeping artificial intelligence calculations offer the capacity to
assist tasks, improve exactness, and give bookkeepers time to focus on different
obligations [4]. As development happens in man-made intelligence innovation
and it gets headways, its joining with bookkeeping rehearses is probably going
to develop. Its applications and advantages will be changing the bookkeeping
profession’s future thus bookkeepers and organizations should take on
simulated intelligence in bookkeeping. It is additionally important to take on
sufficient measures with respect to the security and protection of information,
preparing of bookkeepers, and so on for the productive utilization of computer
based intelligence calculations in bookkeeping exercises.

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Software Based on Artificial Intelligence

Man-made intelligence's ability to assess the monetary information of

individual clients empowers bookkeepers to offer custom-made monetary
arrangements and direction, expanding client fulfillment and reinforcing
connections among clients and bookkeepers. Despite these benefits, moral
contemplations, human oversight, and information security issues should be set
out to ensure computer based intelligence in bookkeeping is applied reasonably
and effectively. As the utilization of artificial intelligence based frameworks
develops, it is more critical than any time in recent memory to safeguard
information security and protection. In addition to other things, careful safety
efforts are important to safeguard private monetary data from undesirable
access. The moral worries raised by man-made intelligence's application in
bookkeeping are one more significant point. To ensure that man-made
intelligence empowered work is open, evenhanded, and moral, bookkeepers
and organizations should act proactively. Besides, as artificial intelligence turns
out to be more coordinated into the bookkeeping framework, bookkeepers
should figure out how to interface with computer based intelligence
frameworks, advance their utilization, and survey their results.

3.1 IMPLICATIONS AND CONTRIBUTION TO SDGS

The article features simulated intelligence's groundbreaking likely in

bookkeeping and its ability to overturn laid out methodology. With regards to
utilizing man-made intelligence mindfully, tending to moral situations, and
utilizing computer-based intelligence bits of knowledge to give ventures esteem
added arrangements, bookkeepers ought to start to lead the pack. The
utilization of man-made intelligence in bookkeeping will create alongside it,
giving bookkeepers the two open doors and difficulties as they work to make
organization progress. Coming up next are a few huge consequences and how
they assist with accomplishing specific SDGs:
1 Technological development: The record features the significance of
coordinating mechanical advancements like man-made intelligence into
bookkeeping. Bookkeepers and firms need to perceive the advantages of
artificial intelligence in enhancing activities, further developing

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precision and navigation. This is likewise in accordance with SGD-9

(Industry, Development and Framework), which features the significance
of mechanical advancement and ceaseless figuring out how to guarantee
an imaginative and economical industry;
2 High-quality schooling: To remain cutthroat in a market that is turning
out to be increasingly more mechanically progressed, bookkeepers
should conform to this shift and obtain state of the art capacities. This
is steady with SGD-9 (Industry, Development, and Foundation), which
underscores the benefit of continuous training in encouraging
development and a dependable area. Moreover, it is steady with SGD-4
(Quality Training), which stresses long lasting figuring out how to plan
people to flourish in an evolving climate. Moreover, it advances SDG-8
(Good Work and Monetary Development), which underlines the formation
of occupations and the progression of information and abilities to fulfil
market requests, advance financial development, and decrease
joblessness;
3 Strengthening monetary administration: Organizations can utilize
simulated intelligence to guarantee consistence with bookkeeping
guidelines and norms, along these lines expanding partner trust. This is
likewise lined up with SDG-16 (Harmony, Equity and Solid Organizations),
which plans to work on monetary administration. While SDG 16
incorporates numerous ideas, Target 16;
4 Ethical issues: To ensure moral information use and lift client certainty,
bookkeepers should actually regulate the execution of man-made
intelligence;
5 Making choices: Bookkeepers are fundamental in assisting organizations
with utilizing simulated intelligence to upgrade monetary preparation
and execution. Computer based intelligence can likewise be utilized to
further develop client relations;
6 Coordinated effort: with regards to SDG 17 (Association for the
Objectives), the utilization of simulated intelligence in bookkeeping will
advance and simplicity participation among individuals, associations, and
states.

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Software Based on Artificial Intelligence

To improve review quality, bring down the probability of

misrepresentation, and lift the steadfastness of monetary reports, man-made
intelligence based frameworks may likewise direct careful examinations of
monetary information and all the more exactly recognize risks and
inconsistencies. Artificial intelligence affects individual monetary
administration notwithstanding business settings. Simulated intelligence based
finance applications, for example, are presently ready to offer individuals
individualized monetary and planning direction. These applications use
artificial intelligence calculations to look at clients' spending designs, recognize
regions for reserve funds and speculations, and make altered monetary designs
to assist clients with arriving at their monetary targets. Computer based
intelligence enjoys many benefits, yet it likewise makes them account gives
that require cautious thought. To forestall undesirable admittance to basic
monetary information, fitting safety efforts are required. The moral difficulties
that might arise with the use of computer based intelligence in bookkeeping
are another huge point. To ensure that man-made intelligence based work is
open, fair, and moral, bookkeepers and organizations should act proactively.
Bookkeeping experts should likewise figure out how to speak with computer
based intelligence frameworks, capitalize on their utilization, and evaluate
their results as artificial intelligence turns out to be more integrated into
bookkeeping frameworks.

Table 1
AI disclosure on financial performance
ROA ROE P/E NII
AIFREC 0.00427 0.0314 0.0567 0.0172
(2.86) (2.54) (1.25) (1.97)
LASHR −1.338 −11.48 3.059 −2.376
(−5.49) (−5.75) (0.54) (−4.44)
DEBTH −0.0382 −0.284 −0.204 −0.0850
(−2.56) (−2.32) (−0.59) (−2.59)
FORSH 1.312 11.44 −18.55 −0.118
(3.03) (3.22) (−1.86) (−0.12)
BDSIZ 0.0226 0.0619 0.266 0.352
(0.89) (0.30) (0.45) (6.30)
INDPB −1.401 −12.80 7.738 −0.184
(−3.81) (−4.25) (0.91) (−0.23)

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Software Based on Artificial Intelligence

Least square strategy was utilized for numerous relapse analysis. The
consequences of OLS relapse of artificial intelligence related runtime exposure
on a bunch of execution marker factors are displayed in Table 1. Upsides of
ROA, ROE, NII and PER are displayed in Models 1, 2, 3 and 4, separately. The
consequences of absolute expense are displayed in Model 5. The F-esteem is
huge at 1% level and the prescient capacity of the model on the reliant factors
is shown by the R2 esteem which shifts somewhere in the range of 0.27 and
0.64.

Table 2
Validity and reliability for constructs
Variables Cronbach's rho_A Composite Average Variance Extracted
Alpha Reliability (AVE)
AI 0.832 0.840 0.833 0.50
Accounting Education 0.923 0.934 0.921 0.702
Accounting Practices 0.945 0.946 0.945 0.657
Audit Reporting 0.770 0.771 0.770 0.627
Audit Planning 0.812 0.823 0.817 0.600
Audit Process 0.858 0.875 0.854 0.601
Auditing Practices 0.905 0.907 0.906 0.517
Big Data 0.844 0.851 0.846 0.647
Cloud _Computing 0.751 0.752 0.748 0.51
Strategic _Planning 0.882 0.883 0.883 0.715
&_Budgeting

Table 2 shows the dependability and legitimacy measures for each

develop in the review. Cronbach's alpha, Rho_A, composite unwavering quality,
and normal difference separated (AVE) lists are given in the outcomes.
Cronbach's alpha evaluates inward consistency constancy and reflects how
firmly connected things inside a develop are. All develops in this examination
had Cronbach's alpha qualities more than 0.70, going from 0.770 to 0.945. These
scores serious areas of strength for show consistency, demonstrating that things
inside each build precisely measure a similar thought. Rho_A, one more
dependability metric, with high qualities going from 0.771 to 0.946 across all
builds. These settings assist with guaranteeing estimation things are inside
steady.

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4 CONCLUSION

To sum up, the computerization of ordinary undertakings in present day

bookkeeping involving man-made reasoning imprints a turning point in the
development of monetary frameworks. From information and compromise to
regular bookkeeping systems, simulated intelligence reconciliation expands
exactness and productivity, yet additionally upholds a major change in
bookkeepers' jobs. Bookkeepers are liberated from everyday obligations to
become key accomplices that add to corporate accomplishment through
information driven bits of knowledge and key independent direction. In this
review, we took a gander at whether man-made intelligence related references
in yearly reports might be utilized to foresee monetary execution. We
concentrated on 115 yearly reports from 15 Jordan Stock Trade recorded banks
from 2014 to [Link] assessment of yearly reports uncovers that the recurrence
of revelation of man-made intelligence related phrasing has developed
beginning around 2014. This advancement demonstrates that Jordanian banks
are turning out to be more mindful of the reception, effect, and advantages of
computer based intelligence. Simultaneously, certain Jordanian banks have
restricted exposure of computer based intelligence related words, showing that
they are still in the beginning stages of simulated intelligence reception, with
regards to artificial intelligence divulgence. As the pattern of man-made
intelligence use keeps on advancing, more endeavors are expected to
increment willful computer based intelligence revelation. The outcomes
uncover that incorporating simulated intelligence related terms in bank
divulgence data further develops productivity and effectiveness, as seen by
higher ROA and ROE. It likewise prompts a reduction in all out costs,
recommending that simulated intelligence is smoothing out functional cycles
and diminishing expenses. These discoveries exhibit AI’s potential to drive
income development and upgrade productivity in the financial area.

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