Figure 7
The flow diagram is arranged from left to right, comparing “Before A I” and “A I Paradigm” across three sections. On the far left, a vertical rectangle labeled “Traditional Accounting Research” connects with three arrows. An upper diagonal arrow runs from “Traditional Accounting Research” to “Before A I”. A middle horizontal arrow runs from “Traditional Accounting Research” to “Behaviors and Processes”. A lower diagonal arrow runs from “Traditional Accounting Research” to “Outcomes”. At the top center, a horizontal arrow runs from “Before A I” to “A I Paradigm”. Under “Before A I”, three stacked rectangles are shown. A horizontal arrow runs from “Structured Financial Data” to “Unstructured Big Data”. A horizontal arrow runs from “Human Professional Judgment” to “Hybrid Intelligence (Human plus M L)”. A horizontal arrow runs from “Regulatory Compliance” to “Algorithmic Efficiency”. In the middle section, the “Behaviors and Processes” box appears on the left, and the “A I Processes” box appears on the right. Below this, three rows show transformations. A horizontal arrow runs from “Periodic Audit and Sampling” to “Continuous Monitoring”. A horizontal arrow runs from “Rule-based Logic (If-Then)” to “Deep Learning or N L P”. A horizontal arrow runs from “Retrospective Reporting” to “Predictive or Prescriptive Analytics”. In the bottom section, the “Outcomes” box appears on the left, and the “A I Outcomes” box appears on the right. Below this, three rows show transformations. A horizontal arrow runs from “Error Detection and Accuracy” to “Fraud and Anomaly Detection”. A horizontal arrow runs from “Financial Reliability” to “Bankruptcy and Risk Precision”. A horizontal arrow runs from “Operational Efficiency” to “Strategic Organizational Value”. On the far right, a vertical rectangle labeled “A I Driven Accounting Paradigm” connects with three arrows pointing leftward. An upper diagonal arrow runs from “A I Driven Accounting Paradigm” to “A I Paradigm”. A middle horizontal arrow runs from “A I Driven Accounting Paradigm” to “A I Processes”. A lower diagonal arrow runs from “A I Driven Accounting Paradigm” to “A I Outcomes”.Conceptual model of the paradigmatic transit. Source: The Authors