{"id":"https://openalex.org/W7225610427","doi":"https://doi.org/10.55041/ijsmt.v2i11.015","title":"Automation in Accounting and its Opportunities and Challenges.","display_name":"Automation in Accounting and its Opportunities and Challenges.","publication_year":2026,"publication_date":"2026-11-09","ids":{"openalex":"https://openalex.org/W7225610427","doi":"https://doi.org/10.55041/ijsmt.v2i11.015"},"language":"en","primary_location":{"id":"doi:10.55041/ijsmt.v2i11.015","doi":"https://doi.org/10.55041/ijsmt.v2i11.015","is_oa":true,"landing_page_url":"https://doi.org/10.55041/ijsmt.v2i11.015","pdf_url":"https://ijsmt.org/wp-content/uploads/2026/11/Automation-in-Accounting-and-its-Opportunities-and-Challenges.pdf","source":{"id":"https://openalex.org/S7407053991","display_name":"International Journal of Science Strategic Management and Technology","issn_l":"3108-1762","issn":["3108-1762"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Science, Strategic Management and Technology","raw_type":"journal-article"},"volume":null,"type":"article","is_traditional":true,"indexed_in":["crossref"],"open_access":{"is_oa":true,"oa_status":"bronze","oa_url":"https://ijsmt.org/wp-content/uploads/2026/11/Automation-in-Accounting-and-its-Opportunities-and-Challenges.pdf","any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5161323894","display_name":"Nama Pavitra","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Nama Pavitra","raw_affiliation_strings":["Bhavan\u2019s Vivekananda College of Science ,  humanities and commerce, Sainikpuri"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bhavan\u2019s Vivekananda College of Science ,  humanities and commerce, Sainikpuri","institution_ids":[]}]},{"author_position":"middle","author":{"id":"https://openalex.org/A5161338276","display_name":"Badri Shashank","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Badri Shashank","raw_affiliation_strings":["Bhavan\u2019s Vivekananda College of Science ,  humanities and commerce, Sainikpuri"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bhavan\u2019s Vivekananda College of Science ,  humanities and commerce, Sainikpuri","institution_ids":[]}]},{"author_position":"last","author":{"id":"https://openalex.org/A5161345149","display_name":"P. Ajitha","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"P. Ajitha","raw_affiliation_strings":["Bhavan\u2019s Vivekananda College of Science ,  humanities and commerce, Sainikpuri"],"raw_orcid":null,"affiliations":[{"raw_affiliation_string":"Bhavan\u2019s Vivekananda College of Science ,  humanities and commerce, Sainikpuri","institution_ids":[]}]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":0.0,"has_fulltext":true,"cited_by_count":0,"citation_normalized_percentile":{"value":0.0,"is_in_top_1_percent":false,"is_in_top_10_percent":false},"cited_by_percentile_year":null,"biblio":{"volume":"02","issue":"11","first_page":"1","last_page":"9"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13287","display_name":"Robotic Process Automation Applications","score":1.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13346","display_name":"Digital Transformation in Financial Services","score":0.0,"subfield":{"id":"https://openalex.org/subfields/2000","display_name":"General Economics, Econometrics and Finance"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11734","display_name":"Decision Support System Applications","score":0.0,"subfield":{"id":"https://openalex.org/subfields/1404","display_name":"Management Information Systems"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/accounting-automation","display_name":"accounting automation","score":1.0},{"id":"https://openalex.org/keywords/robotic-process-automation","display_name":"robotic process automation","score":0.8989999890327454},{"id":"https://openalex.org/keywords/artificial-intelligence-in-accounting","display_name":"artificial intelligence in accounting","score":0.9300000071525574},{"id":"https://openalex.org/keywords/optical-character-recognition","display_name":"optical character recognition","score":0.9800000190734863},{"id":"https://openalex.org/keywords/cloud-based-accounting-systems","display_name":"cloud-based accounting systems","score":0.8769999742507935},{"id":"https://openalex.org/keywords/invoice-processing","display_name":"invoice processing","score":0.8299999833106995},{"id":"https://openalex.org/keywords/bank-reconciliation","display_name":"bank reconciliation","score":0.9679999947547913},{"id":"https://openalex.org/keywords/financial-reporting","display_name":"financial reporting","score":0.8769999742507935},{"id":"https://openalex.org/keywords/compliance","display_name":"compliance","score":0.5509999990463257},{"id":"https://openalex.org/keywords/fraud-detection","display_name":"fraud detection","score":0.9470000267028809},{"id":"https://openalex.org/keywords/role-of-accountants","display_name":"role of accountants","score":0.796999990940094},{"id":"https://openalex.org/keywords/job-displacement","display_name":"job displacement","score":0.7789999842643738},{"id":"https://openalex.org/keywords/cybersecurity-risks","display_name":"cybersecurity risks","score":0.8330000042915344},{"id":"https://openalex.org/keywords/data-privacy","display_name":"data privacy","score":0.9319999814033508},{"id":"https://openalex.org/keywords/skills-gap","display_name":"skills gap","score":0.6899999976158142}],"concepts":[{"id":"https://openalex.org/C115901376","wikidata":"https://www.wikidata.org/wiki/Q184199","display_name":"Automation","level":2,"score":0.6764000058174133},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.607699990272522},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.5303000211715698},{"id":"https://openalex.org/C71199308","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Accounting management","level":3,"score":0.43369999527931213},{"id":"https://openalex.org/C98045186","wikidata":"https://www.wikidata.org/wiki/Q205663","display_name":"Process (computing)","level":2,"score":0.42559999227523804},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.4138000011444092},{"id":"https://openalex.org/C145097563","wikidata":"https://www.wikidata.org/wiki/Q1148747","display_name":"Payment","level":2,"score":0.3871999979019165},{"id":"https://openalex.org/C544937707","wikidata":"https://www.wikidata.org/wiki/Q949180","display_name":"Financial accounting","level":3,"score":0.3871000111103058},{"id":"https://openalex.org/C128769094","wikidata":"https://www.wikidata.org/wiki/Q1779838","display_name":"Accounting standard","level":4,"score":0.337799996137619},{"id":"https://openalex.org/C74275925","wikidata":"https://www.wikidata.org/wiki/Q2990807","display_name":"Management accounting","level":2,"score":0.3253999948501587},{"id":"https://openalex.org/C107645774","wikidata":"https://www.wikidata.org/wiki/Q5467169","display_name":"Human resources","level":2,"score":0.3246999979019165},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.3149000108242035},{"id":"https://openalex.org/C121017731","wikidata":"https://www.wikidata.org/wiki/Q11661","display_name":"Information technology","level":2,"score":0.3098999857902527},{"id":"https://openalex.org/C164516710","wikidata":"https://www.wikidata.org/wiki/Q1166072","display_name":"Financial transaction","level":3,"score":0.30079999566078186},{"id":"https://openalex.org/C110354214","wikidata":"https://www.wikidata.org/wiki/Q6314146","display_name":"Engineering management","level":1,"score":0.29989999532699585},{"id":"https://openalex.org/C2779530757","wikidata":"https://www.wikidata.org/wiki/Q1207505","display_name":"Quality (philosophy)","level":2,"score":0.2994000017642975},{"id":"https://openalex.org/C2909264111","wikidata":"https://www.wikidata.org/wiki/Q740419","display_name":"Financial Audit","level":3,"score":0.29840001463890076},{"id":"https://openalex.org/C18762648","wikidata":"https://www.wikidata.org/wiki/Q42213","display_name":"Work (physics)","level":2,"score":0.2964000105857849},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.2849000096321106},{"id":"https://openalex.org/C94107157","wikidata":"https://www.wikidata.org/wiki/Q1077518","display_name":"Cost accounting","level":2,"score":0.28369998931884766},{"id":"https://openalex.org/C195094911","wikidata":"https://www.wikidata.org/wiki/Q14167904","display_name":"Process management","level":1,"score":0.2768000066280365},{"id":"https://openalex.org/C21457203","wikidata":"https://www.wikidata.org/wiki/Q4056293","display_name":"Process automation system","level":3,"score":0.27300000190734863},{"id":"https://openalex.org/C56739046","wikidata":"https://www.wikidata.org/wiki/Q192060","display_name":"Knowledge management","level":1,"score":0.2671000063419342},{"id":"https://openalex.org/C2778873167","wikidata":"https://www.wikidata.org/wiki/Q59434791","display_name":"Payroll","level":2,"score":0.2639000117778778},{"id":"https://openalex.org/C21654378","wikidata":"https://www.wikidata.org/wiki/Q1771203","display_name":"Project accounting","level":5,"score":0.25589999556541443},{"id":"https://openalex.org/C138838536","wikidata":"https://www.wikidata.org/wiki/Q7798507","display_name":"Throughput accounting","level":4,"score":0.2547000050544739}],"mesh":[],"locations_count":1,"locations":[{"id":"doi:10.55041/ijsmt.v2i11.015","doi":"https://doi.org/10.55041/ijsmt.v2i11.015","is_oa":true,"landing_page_url":"https://doi.org/10.55041/ijsmt.v2i11.015","pdf_url":"https://ijsmt.org/wp-content/uploads/2026/11/Automation-in-Accounting-and-its-Opportunities-and-Challenges.pdf","source":{"id":"https://openalex.org/S7407053991","display_name":"International Journal of Science Strategic Management and Technology","issn_l":"3108-1762","issn":["3108-1762"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Science, Strategic Management and Technology","raw_type":"journal-article"}],"best_oa_location":{"id":"doi:10.55041/ijsmt.v2i11.015","doi":"https://doi.org/10.55041/ijsmt.v2i11.015","is_oa":true,"landing_page_url":"https://doi.org/10.55041/ijsmt.v2i11.015","pdf_url":"https://ijsmt.org/wp-content/uploads/2026/11/Automation-in-Accounting-and-its-Opportunities-and-Challenges.pdf","source":{"id":"https://openalex.org/S7407053991","display_name":"International Journal of Science Strategic Management and Technology","issn_l":"3108-1762","issn":["3108-1762"],"is_oa":false,"is_in_doaj":false,"is_core":false,"listed_in":[],"host_organization":null,"host_organization_name":null,"host_organization_lineage":[],"host_organization_lineage_names":[],"type":"journal"},"license":null,"license_id":null,"version":"publishedVersion","is_accepted":true,"is_published":true,"raw_source_name":"International Journal of Science, Strategic Management and Technology","raw_type":"journal-article"},"sustainable_development_goals":[],"study_designs":[],"awards":[],"funders":[],"has_content":{"pdf":true,"grobid_xml":true},"content_urls":{"pdf":"https://content.openalex.org/works/W7225610427.pdf","grobid_xml":"https://content.openalex.org/works/W7225610427.grobid-xml"},"referenced_works_count":0,"referenced_works":[],"related_works":["https://openalex.org/W7117454652","https://openalex.org/W7171987005","https://openalex.org/W7218061451","https://openalex.org/W7082381107","https://openalex.org/W7223569461","https://openalex.org/W7111938560","https://openalex.org/W7172027065","https://openalex.org/W7202028347","https://openalex.org/W6892679669","https://openalex.org/W7217216846"],"abstract_inverted_index":{"Accounting":[0],"automation":[1,68,121,146,197],"is":[2,100,122],"increasingly":[3,123,220],"transforming":[4],"the":[5,54,64,87],"way":[6],"organizations":[7,40],"manage":[8],"their":[9],"financial":[10,43,59,82,139,165],"activities.":[11],"The":[12,92,117,141,192],"integration":[13,183],"of":[14,58,66,90],"Artificial":[15],"Intelligence":[16],"(AI),":[17],"Robotic":[18],"Process":[19],"Automation":[20],"(RPA),":[21],"Optical":[22],"Character":[23],"Recognition":[24],"(OCR),":[25],"Machine":[26],"Learning,":[27],"and":[28,52,56,86,99,114,138,162,185,212],"cloud-based":[29],"accounting":[30,35,67,71,145,196,222],"systems":[31],"has":[32],"changed":[33],"traditional":[34],"practices.":[36],"These":[37],"technologies":[38],"enable":[39],"to":[41,208,215],"process":[42],"information":[44],"more":[45],"efficiently":[46],"while":[47],"reducing":[48],"repetitive":[49],"manual":[50],"work":[51],"improving":[53],"quality":[55],"timeliness":[57],"information.":[60,166],"This":[61],"study":[62,93,142,193],"examines":[63],"role":[65,89],"in":[69,218],"modern":[70],"practices,":[72],"with":[73],"particular":[74],"emphasis":[75],"on":[76,79,103],"its":[77],"impact":[78],"efficiency,":[80],"accuracy,":[81],"reporting,":[83],"compliance,":[84,161],"productivity,":[85],"changing":[88],"accountants.":[91],"follows":[94],"a":[95],"descriptive":[96],"research":[97,110],"design":[98],"based":[101],"entirely":[102],"secondary":[104],"data":[105,135,176],"collected":[106],"from":[107],"academic":[108],"journals,":[109],"papers,":[111],"industry":[112],"reports,":[113],"professional":[115],"literature.":[116],"findings":[118],"indicate":[119],"that":[120,144,195],"being":[124],"used":[125],"for":[126],"invoice":[127],"processing,":[128,134],"expense":[129],"management,":[130],"bank":[131],"reconciliation,":[132],"payment":[133],"entry,":[136],"payroll,":[137],"reporting.":[140],"finds":[143],"can":[147],"reduce":[148],"processing":[149],"time,":[150],"minimize":[151],"human":[152,204],"errors,":[153],"lower":[154],"operational":[155],"costs,":[156,173],"improve":[157],"fraud":[158],"detection,":[159],"enhance":[160],"provide":[163],"real-time":[164],"However,":[167],"challenges":[168],"such":[169],"as":[170],"high":[171],"implementation":[172],"cybersecurity":[174],"risks,":[175],"privacy":[177],"concerns,":[178],"skill":[179],"gaps,":[180],"employee":[181],"resistance,":[182],"difficulties,":[184],"concerns":[186],"about":[187],"job":[188],"displacement":[189],"remain":[190,216],"significant.":[191],"concludes":[194],"should":[198],"complement":[199],"rather":[200],"than":[201],"completely":[202],"replace":[203],"expertise.":[205],"Accountants":[206],"need":[207],"develop":[209],"technological,":[210],"analytical,":[211],"strategic":[213],"skills":[214],"relevant":[217],"an":[219],"digital":[221],"environment.":[223]},"counts_by_year":[],"updated_date":"2026-11-11T12:16:26.678958","created_date":"2026-11-10T00:00:00"}
