ACCA-智能联盟：会计专家组机器智能（英）

THE SMART ALLIANCE: ACCOUNTING EXPERTISE MEETS MACHINE INTELLIGENCE© 2024 Association of Chartered Certified Accountants August 2024About ACCA We are ACCA (the Association of Chartered Certified Accountants), a globally recognised professional accountancy body providing qualifications and advancing standards in accountancy worldwide.Founded in 1904 to widen access to the accountancy profession, we’ve long championed inclusion and today proudly support a diverse community of over 252,500 members and 526,000 future members in 180 countries.Our forward-looking qualifications, continuous learning and insights are respected and valued by employers in every sector. They equip individuals with the business and finance expertise and ethical judgement to create, protect, and report the sustainable value delivered by organisations and economies.Guided by our purpose and values, our vision is to develop the accountancy profession the world needs. Partnering with policymakers, standard setters, the donor community, educators, and other accountancy bodies, we’re strengthening and building a profession that drives a sustainable future for all.Find out more at accaglobal.comAbout this reportArtificial Intelligence (AI) carries tremendous potential to transform the way we work. But as AI continues to evolve, it presents both great opportunities and significant challenges for accountancy and finance professionals. This report explores the current state of AI adoption in the profession, providing a timely analysis of how AI is impacting the field and what professionals need to know to stay ahead.The report discusses various AI technologies reshaping the field, including machine learning, computer vision, natural language processing, and generative AI; examining where organisations are currently leveraging AI’s capabilities and looking to their management of key challenges and risks. Based on interviews and a survey of more than 900 accounting leaders who are already using AI, the report provides insights into strategic approaches, challenges, and the outlook for AI in the profession. It includes case studies demonstrating practical AI applications and offers key lessons and best practices for AI adoption. Additionally, the report addresses important considerations such as how organisations can begin to lay foundations to effectively address AI-specific risks, adapt governance, and the critical role of finance in shaping organisational AI and data strategies.In the broader context of AI's impact on society and organisations, this report serves as a crucial resource for accounting and finance professionals. It highlights the need for a balanced approach to AI adoption, emphasising the importance of human oversight and expertise alongside technological advancements.As AI continues to evolve, understanding its potential and limitations becomes increasingly vital for decision-making and strategic planning.3THE SMART ALLIANCE | ACCOUNTING EXPERTISE MEETS MACHINE INTEL