Examining the Application of Large Language Models in Accounting
The emergence of Large Language Models (LLMs) has brought significant transformations to the field of accounting. These models have the capability to optimize accounting processes, extract and analyze financial data, and update measurement methods. However, challenges such as cognitive limitations c...
| Published in: | پژوهشهای تجربی حسابداری |
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| Main Authors: | , , |
| Format: | Article |
| Language: | Persian |
| Published: |
Alzahra University
2025-09-01
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| Subjects: | |
| Online Access: | https://jera.alzahra.ac.ir/article_8750_ef04a0f81f28bce6f7549db03de7d36f.pdf |
| Summary: | The emergence of Large Language Models (LLMs) has brought significant transformations to the field of accounting. These models have the capability to optimize accounting processes, extract and analyze financial data, and update measurement methods. However, challenges such as cognitive limitations compared to human capabilities, implementation complexity, operational costs, and skill gaps have created barriers to the widespread adoption of this technology.This study provides a comprehensive review of LLMs and compares them to human capabilities, while examining their challenges and limitations in accounting. Additionally, it explores the primary methods of utilizing these models, including User Interface (UI), Application Programming Interface (API), and integration with Robotic Process Automation (RPA). Moreover, the advantages and disadvantages of each approach are analyzed, and their impact on performing accounting tasks in terms of time, workforce, and implementation cost is evaluated. Ultimately, by presenting practical examples of LLM implementation in accounting, this study contributes to a better understanding of their applications and helps bridge the gap between technological innovation and practical use in this field |
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| ISSN: | 2251-8509 2538-1520 |