ABSTRACT Textual analysis generally refers to the use of automated analysis techniques to describe the content of text-based materials. Although the application of textual analysis in accounting has been explored in academic research, there has been little focus on the extent of adoption of textual analysis in accounting practice itself. The primary purpose of this study is to explore the adoption of textual analysis from the practice side of the accounting profession prior to the emergence of generative artificial intelligence. We perform a two-part study, initially interviewing a variety of accounting-related professionals and then testing a theory-based research model associated with technology adoption. Our results suggest that, although the adoption of textual analysis by accounting professionals is driven by the traditional factors of effort expectancy and performance expectancy, an important factor in the adoption and acceptance of textual analysis is the support of professional bodies associated with the accounting profession. Data Availability: Data are available upon request. JEL Classifications: M41.
This paper investigates how artificial intelligence (AI) is reshaping the accounting industry through our proposed Accounting Tasks and Levels of AI Suitability (ATLAS) framework. As a conceptual framework, it systematically maps AI methodologies to accounting processes based on cognitive requirements, analyzing the varying susceptibility of tasks to automation with implications for accounting practice and the accounting workforce. The analysis suggests that rule-based activities like invoice processing appear highly amenable to automation, whereas tasks requiring professional judgment and interpersonal skills are likely to remain predominantly human-centric. The framework offers a structured basis for assessing AI's potential impact and may help accounting professionals navigate technological disruption by identifying competencies likely to be important in an increasingly AI-augmented profession.
This paper examines the impact of emerging technologies such as social media and artificial intelligence (AI) on corporate boards' governance function. First, we analyze how boards' responsibilities, governance, and advisory roles evolve as firms incorporate AI into their decision-making processes alongside collective intelligence. Next, we examine how the increased volume and selective filtering of information through social media could intensify disagreements among directors, potentially impairing boards' effectiveness. Finally, we propose potential strategies to address these challenges, enabling firms to harness technological advancements while maintaining board effectiveness.
This case study is built on the collapse of Silicon Valley Bank and requires that students examine and compare financial institutions and assess financial stability. Students are expected to extract public XBRL data, transform that data into informative accounting measures, and load their findings to prepare for evaluation. The case aims to develop students' data analytic skills and accounting intelligence using open-source software and data. In addition to an examination of accounting measures, students will apply textual analysis to evaluate corporate disclosures. This project provides detailed instructions for the use of Python code to extract the XBRL data from the SEC Edgar database and for the use of Excel and/or Python to develop visualizations that communicate their
The proliferation of emerging technologies leads to a change in the accounting education field. To succeed in modern accounting and auditing roles, contemporary accounting professionals must possess data analysis capabilities and proficiency with emerging technologies. This study examines to what extent emerging technologies are currently integrated within educational cases in accounting education literature to prepare accounting graduates for their future job. The integration of emerging technologies in accounting education cases is analyzed through a systematic literature review of 74 case studies published between 2015 and 2025 across seven accounting journals. Each educational case is evaluated based on (1) the emerging technologies incorporated and the accounting discipline area, (2) utilization of unstructured and external data sources, and (3) emphasis on developing students' analytical mindset. Based on the results, actionable recommendations are provided for accounting educators seeking to align their curriculum with evolving professional requirements by integrating emerging technologies into accounting education.
