Purpose

Innovation in fintech presents great opportunities and huge challenges for accounting practices around the world. This paper aims to examine the impact of Fintech on accounting practices including financial reporting, performance management, budgeting, auditing, risk and fraud management. Fintech is proxied by the adoption of AI and big data analysis in accounting practices.

Design/methodology/approach

We chose African countries as our focus countries and surveyed chartered and qualified accountants in both Ghana and Nigeria. With 201 questionnaires qualified for our final analyses, we adopted the structural equation modelling to analyse the impact of Fintech on accounting practices.

Findings

The empirical results show that the impact of AI and big data on accounting practices is positive and significant, indicating that fintech could potentially mitigate the agency problem in accounting practices and lead to better accounting practices. Interestingly, we find that, in general, the impact of AI is larger than that of big data.

Originality/value

Our results provide significant insights to regulators, policymakers and managers about the future development of adopting fintech in the regulation and governance framework at both macro and micro levels for accounting practice.

中文翻译：

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金融科技会带来更好的会计实践吗？经验证据

目的

金融科技的创新为世界各地的会计实践带来了巨大的机遇和巨大的挑战。本文旨在研究金融科技对会计实践的影响，包括财务报告、绩效管理、预算编制、审计、风险和欺诈管理。金融科技的代表是在会计实践中采用人工智能和大数据分析。

设计/方法/途径

我们选择非洲国家作为我们的重点国家，并对加纳和尼日利亚的特许和合格会计师进行了调查。我们最终分析了 201 份合格的问卷，我们采用结构方程模型来分析金融科技对会计实务的影响。

发现

实证结果表明，人工智能和大数据对会计实务的影响是积极且显着的，表明金融科技有可能缓解会计实务中的代理问题并导致更好的会计实务。有趣的是，我们发现，总体而言，人工智能的影响大于大数据。

原创性/价值

我们的研究结果为监管机构、政策制定者和管理人员提供了关于在宏观和微观层面的会计实践监管和治理框架中采用金融科技的未来发展的重要见解。