{"status":"ok","message-type":"work","message-version":"1.0.0","message":{"indexed":{"date-parts":[[2026,4,21]],"date-time":"2026-04-21T16:40:42Z","timestamp":1776789642335,"version":"3.51.2"},"publisher-location":"New York, NY, USA","reference-count":13,"publisher":"ACM","license":[{"start":{"date-parts":[[2019,9,27]],"date-time":"2019-09-27T00:00:00Z","timestamp":1569542400000},"content-version":"vor","delay-in-days":0,"URL":"https:\/\/www.acm.org\/publications\/policies\/copyright_policy#Background"}],"content-domain":{"domain":["dl.acm.org"],"crossmark-restriction":true},"short-container-title":[],"published-print":{"date-parts":[[2019,9,27]]},"DOI":"10.1145\/3364335.3364345","type":"proceedings-article","created":{"date-parts":[[2019,11,21]],"date-time":"2019-11-21T13:35:31Z","timestamp":1574343331000},"page":"378-382","update-policy":"https:\/\/doi.org\/10.1145\/crossmark-policy","source":"Crossref","is-referenced-by-count":8,"title":["An Exploration on the Problems of Replacing Accounting Professions by AI in the Future"],"prefix":"10.1145","author":[{"given":"Yiting","family":"Peng","sequence":"first","affiliation":[{"name":"Chaoyang University of Technology, Taichung, Taiwan"}]},{"given":"Justine S.","family":"Chang","sequence":"additional","affiliation":[{"name":"Chaoyang University of Technology, Taichung, Taiwan"}]}],"member":"320","published-online":{"date-parts":[[2019,9,27]]},"reference":[{"key":"e_1_3_2_1_1_1","volume-title":"Oxford Martin Programme on Technology and Employment","author":"Frey C.B.","year":"2013"},{"key":"e_1_3_2_1_2_1","unstructured":"Ito A. 2014. Your job taught to machines puts half U.S. work at risk Bloomberg Business 3\/12\/2014 https:\/\/www.bloomberg.com\/news\/articles\/2014-03-12\/your-job-taught-to-machines-puts-half-u-s-work-at-risk  Ito A. 2014. Your job taught to machines puts half U.S. work at risk Bloomberg Business 3\/12\/2014 https:\/\/www.bloomberg.com\/news\/articles\/2014-03-12\/your-job-taught-to-machines-puts-half-u-s-work-at-risk"},{"key":"e_1_3_2_1_3_1","unstructured":"Du H. 2017. Financial robots are here. Will accountants be unemployed? Xinhuanet 12\/13\/2017 http:\/\/big5.xinhuanet.com\/gate\/big5\/www.xinhuanet.com\/fortune\/2017-12\/13\/c_1122106364.htm  Du H. 2017. Financial robots are here. Will accountants be unemployed? Xinhuanet 12\/13\/2017 http:\/\/big5.xinhuanet.com\/gate\/big5\/www.xinhuanet.com\/fortune\/2017-12\/13\/c_1122106364.htm"},{"key":"e_1_3_2_1_4_1","unstructured":"Lin YC. 2017. Tax reporting will be handled by robots? Price Waterhouse: Can substitute highly repetitive tax works ET Today 12\/07\/2017 https:\/\/www.pwc.tw\/zh\/news\/media\/media-20171207-6.html  Lin YC. 2017. Tax reporting will be handled by robots? Price Waterhouse: Can substitute highly repetitive tax works ET Today 12\/07\/2017 https:\/\/www.pwc.tw\/zh\/news\/media\/media-20171207-6.html"},{"key":"e_1_3_2_1_5_1","unstructured":"TechRoomage. 2018. Accounting robots launch where is the future of accountants? 01\/22\/2018 https:\/\/techroomage.com\/vG2qpdko\/  TechRoomage. 2018. Accounting robots launch where is the future of accountants? 01\/22\/2018 https:\/\/techroomage.com\/vG2qpdko\/"},{"key":"e_1_3_2_1_6_1","unstructured":"InitiumMedia. 2016. \"People vs Machine\" has ended: Sedol Lee lose to AlphaGo by 1:4 2016\/03\/15 https:\/\/theinitium.com\/article\/20160309-dailynews-alphago\/  InitiumMedia. 2016. \"People vs Machine\" has ended: Sedol Lee lose to AlphaGo by 1:4 2016\/03\/15 https:\/\/theinitium.com\/article\/20160309-dailynews-alphago\/"},{"key":"e_1_3_2_1_7_1","volume":"201","author":"Chen D.Y.","journal-title":"HongJing News Division"},{"key":"e_1_3_2_1_8_1","volume-title":"Oct.19","author":"Silver D.","year":"2017"},{"key":"e_1_3_2_1_9_1","unstructured":"Rana R. 2018. How artificial intelligence will impact the accounting industry? Ace Cloud Hosting 9\/11\/2018 https:\/\/www.acecloudhosting.com\/blog\/artificial-intelligence-impact-accounting\/  Rana R. 2018. How artificial intelligence will impact the accounting industry? Ace Cloud Hosting 9\/11\/2018 https:\/\/www.acecloudhosting.com\/blog\/artificial-intelligence-impact-accounting\/"},{"key":"e_1_3_2_1_10_1","unstructured":"Su J.B. 2018. Why artificial intelligence is the future of accounting: Study Forbes 1\/22\/2018 https:\/\/www.forbes.com\/sites\/jeanbaptiste\/2018\/01\/22\/why-artificial-intelligence-is-the-future-of-accounting-study\/#22d5da27337b  Su J.B. 2018. Why artificial intelligence is the future of accounting: Study Forbes 1\/22\/2018 https:\/\/www.forbes.com\/sites\/jeanbaptiste\/2018\/01\/22\/why-artificial-intelligence-is-the-future-of-accounting-study\/#22d5da27337b"},{"key":"e_1_3_2_1_11_1","volume-title":"McKinsey Quarterly","author":"Chui M.","year":"2016"},{"key":"e_1_3_2_1_12_1","unstructured":"Kadian N. 2018. In the era of AI how accounting jobs can survive against odds? inside BIGDATA 10\/20\/2018 https:\/\/insidebigdata.com\/2018\/10\/20\/era-ai-accounting-jobs-can-survive-odds\/  Kadian N. 2018. In the era of AI how accounting jobs can survive against odds? inside BIGDATA 10\/20\/2018 https:\/\/insidebigdata.com\/2018\/10\/20\/era-ai-accounting-jobs-can-survive-odds\/"},{"key":"e_1_3_2_1_13_1","unstructured":"Gass J. 2018. AI's impact on accounting and finance Forbes 9\/10\/2018 https:\/\/www.forbes.com\/sites\/theyec\/2018\/09\/10\/ais-impact-on-accounting-and-finance\/#75875c44e855  Gass J. 2018. AI's impact on accounting and finance Forbes 9\/10\/2018 https:\/\/www.forbes.com\/sites\/theyec\/2018\/09\/10\/ais-impact-on-accounting-and-finance\/#75875c44e855"}],"event":{"name":"ICIBE 2019: 2019 The 5th International Conference on Industrial and Business Engineering","location":"Hong Kong Hong Kong","acronym":"ICIBE 2019","sponsor":["The Hong Kong Polytechnic The Hong Kong Polytechnic University"]},"container-title":["Proceedings of the 2019 5th International Conference on Industrial and Business Engineering"],"original-title":[],"link":[{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3364335.3364345","content-type":"unspecified","content-version":"vor","intended-application":"text-mining"},{"URL":"https:\/\/dl.acm.org\/doi\/pdf\/10.1145\/3364335.3364345","content-type":"unspecified","content-version":"vor","intended-application":"similarity-checking"}],"deposited":{"date-parts":[[2025,6,17]],"date-time":"2025-06-17T23:44:27Z","timestamp":1750203867000},"score":1,"resource":{"primary":{"URL":"https:\/\/dl.acm.org\/doi\/10.1145\/3364335.3364345"}},"subtitle":[],"short-title":[],"issued":{"date-parts":[[2019,9,27]]},"references-count":13,"alternative-id":["10.1145\/3364335.3364345","10.1145\/3364335"],"URL":"https:\/\/doi.org\/10.1145\/3364335.3364345","relation":{},"subject":[],"published":{"date-parts":[[2019,9,27]]},"assertion":[{"value":"2019-09-27","order":2,"name":"published","label":"Published","group":{"name":"publication_history","label":"Publication History"}}]}}