【精品文档】270关于AI人工智能与会计有关 的外文文献翻译成品：探索人工智能对会计职业的ying xiang（中英文双语对照）.docx

此文档是毕业设计外文翻译成品（ 含英文原文+中文翻译），无需调整复杂的格式！下载之后直接可用，方便快捷！本文价格不贵,也就几十块钱！一辈子也就一次的事！外文标题：Exploring the Impact of Artificial Intelligence on the Accounting Profession外文作者：Cindy Greenman文献出处: Journal of Research in Business, Economics and Management (JRBEM) ，Volume 8, Issue 3，March 16, 2019 (如觉得年份太老，可改为近2年，毕竟很多毕业生都这样做)英文1977单词，12853字符(字符就是印刷符)，中文3141汉字Exploring the Impact of Artificial Intelligence on the Accounting ProfessionAbstract：Artificial intelligence is no longer the robots and computers of science fiction from Hollywood movies. The ideas of developing machines that can “learn” are centuries old. The capacities of the computers and software of today create and exhibit intelligence, but also bring with it concerns along with much promise. In the accounting field artificial intelligence has been taking on more and more tasks. Already, there is software that has automated many accounting, tax, bookkeeping, and auditing processes. If machines are assuming a greater role, where do we, the professionals strike a balance? What does the future of the accounting profession look like with the growth of artificial intelligence?Keywords: Accounting; auditing; artificial intelligence; expert systems; machine learning; knowledge based systems; cognitive systems.IntroductionAccountants and auditors are responsible for preparing and examining the financial records of companies. They ensure that the records are accurate, that taxes are paid in a timely manner and for the proper amount. They also analyze financial operations and try to help the organizations to run in a more efficient manner. The field of accounting has a long history of artificial intelligence (AI) applications dating back more than 25 years mainly in the areas of financial reporting and auditing tasks. According to research done by the University of Oxford in 2015, accountants have a 95 percent change of losing their jobs as machines take over the role of data analytics and number crunching. However, this same report found that as technology progresses, some jobs are eliminated while others are created.History of AIThe concept of intellectual machines can be traced as far back as Greek mythology. Greek myths contain stories of Hephaestus, a blacksmith who contrived mechanical robots. Other myths include mechanical toys and human-like androids. Intelligent relics begin appearing in literature since that time. In the 4th century B.C. Aristotle created the first formal deductive reasoning system (syllogistic logic). In 1206 A.D. an Arab inventor built what is believed to be the first programmable humanoid robot. By the 17th century Pascal was creating the first calculator (1642). The first “computer” game based on the game of chess came along in the early 20th century (1912). It was in 1936 Alan Turing first suggested the idea of the Touring Machine. This machine was the basis for theories about computers and computing. With the development of stored-program computers in the mid-20th century the realistic concept of artificial intelligence really begins. In 1956 at the first conference devoted to the subject of “artificial intelligence”. In 1961 UNIMATE, the first mass-produced industrial robot started working at General Motors beginning the revolution of factory automation. This robot did the work that was deemed harmful to humans. By 1969 GM was producing 110 cars per hour, which was more than double the rate of any other automotive facility in existence at that time.Many blame the automation revolution for the reduction in manufacturing jobs. Some say that the growth of production came at the cost of manufacturing jobs. Graetz and Michaels did a study in 2014 that showed the United States had increased the use of automation per hour worked by 237 percent between 1993 and 2007. During the same time frame there were 2.2 million manufacturing jobs lost. Their study showed that there was essentially no relationship between the number of jobs lost and the amount of automation. It showed that if there was a correlation between the two the U.S. should have lost an additional one-third than was really lost.AI Technology in AccountingThe job description of today’s accountant looks very different than that of the accountant of 20 years ago. In another 20 years, accountants will again, play a different role. Their roles will change substantially over the next decade. More emphasis will be placed on consulting, business development, advisory services and risk management. Accountants will need to embrace specialization and the use of technology.Artificial intelligence is being designed to think, feel, and react like a living, breathing creature. According to a study done by Deloitte, AI could emerge with a whole new class of products and services specifically applicable in the areas of accounting. These include: customer service, research and development, logistics, sales, marketing and informational analysis. For those 。