The Impact of Data Science Applications on the Nature and Scope of Certified Public Accountants' Tasks in the Digital Environment

Ali Abdulkareem  Hadi

doi:10.51699/cajotas.v7i1.1639

Authors

Ali Abdulkareem Hadi Department of Financial and Banking Sciences, Imam Alkadhim University College (IKU), Baghdad, Iraq

DOI:

https://doi.org/10.51699/cajotas.v7i1.1639

Keywords:

Data Science Applications, Big Data Analytics, Artificial Intelligence, Automation, Certified Public Accountants (CPA), Internal Control, Fraud Detection, Professional Decision-Making, Digital Accounting Environment

Abstract

The aim of this study is to identify the function of data science applications in the nature and scope of the certified public accountants’ job in a group of firms, based on a set of proportions which represents the use of data science such as the artificial intelligence, automation and the data science. The dependent variable can be termed the nature and scope of the assigned tasks carried out by the certified public accountant. The study applied a descriptive analytic approach where a questionnaire was employed as a tool of data collection. The researcher was able to obtain 100 questionnaires from the subjects. The statistical approach to analyse the data was SPSS programme. The study further concluded that there is a significant positive correlation between the application of data science and the nature and scope of the tasks engaged by the legal accountant. Similarly, the independent variable presents 81.6% of the modifications in the nature and scope of the said tasks of the legal accountant. Likewise, the study recommends that firms should establish a special unit which specializes in financial and legal data analysis to enhance strategic decision – making and enhance an atmosphere of transparency and reliable governance as they will rely on genuine reports reinforced by data analysis.

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