Editor-in-Chief Lecture
Author
Tehran University
Abstract
In the name of Allah, the Most Gracious, the Most Merciful, and peace be upon the dear readers, the fourth issue of the specialized scientific journal "Accounting Strategies" has been published. The students' testimonials and the successful record of the journal's management, including timely publication, high quality articles, and their indexing in Google Scholar and the University of Tehran database, have prompted me to take steps to strengthen the relationship with the honorable students and parties interested in publishing specialized scientific articles. It is appropriate to thank all colleagues, article reviewers, and former executive colleagues who made great efforts in the first period of publishing the journal "Accounting Strategies", and I ask Allah Almighty to reward them morally. The second issue, which is now available to you, has received permission from the relevant authorities. The increasing prevalence of machine learning and artificial intelligence in the field of accounting and auditing in the world and the demand of readers and students have increased the need to publish a new issue focusing on the topics of artificial intelligence and its challenges in the accounting profession so that academics can be informed of the latest studies in the country and abroad regarding artificial intelligence and neural networks in the subcategories of information technology, information and communication technology, and the Internet of Things. It is clear that the focus of the articles is on accounting and auditing, and we should not neglect our main field. I remember that a few decades ago, professionals in the profession avoided addressing issues related to information systems required by employers, believing that they were scientific giants. However, the invention and production of accounting devices and systems in recent decades, which in addition to facilitating the accounting process, naturally increases the need for financial data analysis and management reports. Therefore, in accordance with the changes and developments in the profession, the method of recording, summarizing, classifying and reporting financial information, as well as its certification, should be based on modern science based on artificial intelligence and deep machine learning. We try to follow a scientific approach in selecting accounting and auditing articles, and from now on I invite all professors and specialized students to submit their scientific research articles to this journal.
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