Research on the implication of artificial intelligence in accounting subfields: current research trends from bibliometric analysis, and research directions

All stakeholders recognize the importance of the information provided by various accounting subfields in the decision-making process and managerial activities, on the other hand, with the exponential growth of artificial intelligence, the traditional way of working in accounting has changed, and research about it has been undertaken worldwide, In this context, This study provides a bibliometric analysis of 931 articles which were published from 1990 to 2022 to look for the research trends and most prominent topics and theme addressed in the literature regarding the application of artificial intelligence technologies in five accounting subfields namely Financial Accounting, Management Accounting, Tax Accounting,  Auditing, and Governmental Accounting. Using VOS viewer software, this study contributes to accounting literature by analyzing the current common theme in the literature through visualizing and mapping the occurrence and the co-occurrence of authors’ keywords of 931 articles that address this topic, which will allow us to highlight some less explored avenues of research that can therefore be further explored by scholars. The results show that Financial Accounting is the most commonly researched accounting area explored. The theme most frequently addressed is the detection of financial statement fraud. There were few articles discussing Artificial Intelligence’s implication on Tax Accounting and Government Accounting. Further, the study provided six major areas that have been revealed for future research on this topic: the implication of the Internet of Things, Blockchain and Big Data and the Accounting field, Accounting cybersecurity in the artificial intelligence area, XBRL, and Artificial Intelligence in Accounting.   Keywords: Bibliometric, Accounting subfields, Artificial Intelligence, Vosviewer.                                                                JEL Classification: M4, Q55 Paper type: Theoretical Research All stakeholders recognize the importance of the information provided by various accounting subfields in the decision-making process and managerial activities, on the other hand, with the exponential growth of artificial intelligence, the traditional way of working in accounting has changed, and research about it has been undertaken worldwide, In this context, This study provides a bibliometric analysis of 931 articles which were published from 1990 to 2022 to look for the research trends and most prominent topics and theme addressed in the literature regarding the application of artificial intelligence technologies in five accounting subfields namely Financial Accounting, Management Accounting, Tax Accounting,  Auditing, and Governmental Accounting. Using VOS viewer software, this study contributes to accounting literature by analyzing the current common theme in the literature through visualizing and mapping the occurrence and the co-occurrence of authors’ keywords of 931 articles that address this topic, which will allow us to highlight some less explored avenues of research that can therefore be further explored by scholars. The results show that Financial Accounting is the most commonly researched accounting area explored. The theme most frequently addressed is the detection of financial statement fraud. There were few articles discussing Artificial Intelligence’s implication on Tax Accounting and Government Accounting. Further, the study provided six major areas that have been revealed for future research on this topic: the implication of the Internet of Things, Blockchain and Big Data and the Accounting field, Accounting cybersecurity in the artificial intelligence area, XBRL, and Artificial Intelligence in Accounting.   Keywords: Bibliometric, Accounting subfields, Artificial Intelligence, Vosviewer.                                                                JEL Classification: M4, Q55 Paper type: Theoretical Research&nbsp

A compact Airy beam light sheet microscope with a tilted cylindrical lens

We thank the UK Engineering and Physical Sciences Research Council under grant EP/J01771X/1, the ’BRAINS’ 600th anniversary appeal and Dr. E. Killick for funding.Light-sheet imaging is rapidly gaining importance for imaging intact biological specimens. Many of the latest innovations rely on the propagation-invariant Bessel or Airy beams to form an extended light sheet to provide high resolution across a large field of view. Shaping light to realize propagation-invariant beams often relies on complex programming of spatial light modulators or specialized, custom made, optical elements. Here we present a straightforward and low-cost modification to the traditional light-sheet setup, based on the open-access light-sheet microscope OpenSPIM, to achieve Airy light-sheet illumination. This brings wide field single-photon light-sheet imaging to a broader range of endusers. Fluorescent microspheres embedded in agarose and a zebrafish larva were imaged to demonstrate how such a microscope can have a minimal footprint and cost without compromising on imaging quality.Publisher PDFPeer reviewe

Moroccan EFL Secondary School Teachers’ Perceptions and Practices of Learner-Centered Teaching in Taroudant Directorate of Education, Morocco

The present paper reports on a qualitative study that (a) investigated Moroccan EFL secondary school teachers’ perceptions of LCT, (b) assessed how these perceptions affect their actual teaching practices, and (c) surveyed the different constraints to the implementation of LCT in Moroccan EFL classes. Structured open-ended interviews and non-participant classroom observations were used to collect data from four EFL secondary school teachers belonging to three public secondary schools in the provincial directorate for national education in Taroudant, Morocco. First, teachers were interviewed to obtain information related to their perceptions and understanding of LCT as well as the challenges facing its implementation. Then, they were observed to gain complementary data about teachers’ practices of LCT. The results have revealed that teachers do hold right perceptions and good understanding of LCT. Yet, due to constraints such as the standardized curriculum and examination, lack of materials and large class size, teachers find themselves obliged to keep different traditional practices

EMPIRICAL STUDY OF THE PERFORMANCE OF THE ISLAMIC INVESTMENT

Sukuk is an investment certificate in line with the principles of Islamic finance. In the last decade, it has achieved higher growth in comparison to other segments in Islamic finance. The purpose of our article is to evaluate the performance of these instruments in an international context based on seven performance measurement models and to explore the possibility of diversification benefits between Sukuk indexes. The data used in our Study are the serie of Dow Jones Sukuk index for a period from September 2007 until December 2015. The results show that there is a weak significant correlation between Sukuk indexes, which does not hinder the possibility of diversification benefits.Secondly; the results also show that high quality Sukuk has outperformed the low quality Sukuk and this for the different performance measures of our study.In addition; the performance differs according to the rating of Sukuk

REVUE DE LA LITTERATURE ACADEMIQUE ET PROFESSIONNELLE RELATIVE AUX FACTEURS D’EFFICACITE DES FONCTIONS D’AUDIT INTERNE.

Cet article sera consacré à une revue de la littérature pertinente de l’efficacité de l’audit interne et des variables influençant son efficacité. Il a pour objectif de faire de la tour des principaux articles théoriques et empiriques et de la documentation professionnelle et formuler des propositions de recherche afin d’aboutir à un modèle conceptuel. Nous nous sommes par la suite intéressé à une revue de littérature aussi bien professionnelle qu’académique sur les facteurs d’efficacité des fonctions d’audit interne (EAI). Ce qui nous a permis de proposer un modèle de recherche à huit questions de recherche correspondant chacune à un facteur impactant potentiellement l’EAI

A New Photovoltaic Energy Sharing System between Homes in Standalone Areas

Today, global energy consumption is dominated by fossil fuels such as oil, coal and gas. The intensive consumption of these energy sources gives rise to greenhouse gas emissions and therefore an increase in CO2 emissions. Photovoltaic energy has persistently been considered as a green and pollution-free renewable energy source to overcome greenhouse effect and energy crisis. This paper describes a new method of photovoltaic energy sharing in standalone micro-grids using photovoltaic panels. This approach is based on automatic electrical energy sharing depending on the state of charge (SOC) of the electrical storage unit using by each home and on the electrical power consumption of each home.The monitoring system is connected to each home in micro-grid, it manage each home’s energy use, and assigns more energy to a large energy-consuming home. This architecture contributes to reducing total energy lost

La contribution des mesures fiscales à accroitre la performance des entreprises marocaines : Étude exploratoire

The world is currently facing a health crisis with unprecedented economic and social implications. Morocco, like other countries, has been strongly affected by the consequences of this crisis, putting to the test both the capacity of its health system to respond to a high demand for care and the resilience of its economy to absorb the repercussions of this unprecedented crisis. This article aims to explore the fiscal management practices that have been implemented by the public administration to promote the performance of distressed companies. To this end, an exploratory qualitative study is conducted with three operators. The data collection method adopted is the semi-structured interview and the content analysis is done on Nvivo. The questions addressed to the 5 managers of the selected cases on the basis of quantitative and qualitative criteria are derived from the literature review developed and which focused on the definition of tax measures introduced by the tax authorities as well as their management and their impact on performance. As a result of the results obtained, the organizations concerned are aware of the importance of taxation as a catalyst for performance. The study concluded that a considerable effort remains to be made in the area of taxation.     JEL Classification: H2 Paper type: Empirical researchLe monde fait face actuellement à une crise sanitaire aux incidences économiques et sociales inédites. Le Maroc, à l’instar des autres pays, a été fortement affecté par les conséquences de ladite crise, mettant à rude épreuve autant les capacités de son dispositif sanitaire à répondre à une forte demande de soins que la résilience de son économie à absorber les répercussions de cette crise inédite. Cet article a pour objectif d’explorer les pratiques de gestion fiscale qui ont été mises en œuvre par l’administration publique afin de promouvoir la performance des entreprises en difficulté. À cet effet, une étude qualitative exploratoire est menée auprès de trois opérateurs. La méthode de collecte des données adoptée est l’entretien semi-directif et l’analyse du contenu est faite sur Nvivo. Les questions adressées aux 5 managers des cas sélectionnés sur la base des critères quantitatifs et qualitatifs sont issues de la revue de littérature développée et qui a porté sur la définition des mesures fiscales instaurées par l’administration fiscale ainsi que leurs gestions et leurs impacts sur la performance. Suite aux résultats obtenus, les organisations concernées sont conscientes du poids de la fiscalité comme étant un catalyseur de la performance. L’étude a conclu qu’un effort considérable demeure à déployer en matière de la fiscalité notamment en ce qui concerne les allègements en matière de TVA.     Classification JEL : H2 Type de l’article : Étude empiriqu

Design and Implementation Intelligent Adaptive Front-lighting System of Automobile using Digital Technology on Arduino Board

The automatic light AFS (Adaptive Front - Lighting System) is added to the capabilities of modern vehicles that will improve the safety of vehicle drivers and passengers traveling at night. A new architecture of the AFS has proposed in this paper. This architecture is powerful and intelligent using the PWM technique on ARDUINO Board replaces the old mechanical system based on stepper motors

La Finance Islamique au Maroc entre réticence de la demande et perspectives de développement

RésuméDe nos jours, la crise économique et financière mondiale a imposé aux paysde trouver des solutions profondes et urgentes pour répondre à la dégradation de leurs grands équilibres macro-économiques. Plusieurs secteurs sont touchés par cette crise en particulier le secteur financier dans plusieurs pays occidentaux. Ce qui a généré l’effondrement et la défaillance de plusieurs groupes bancaires internationaux. Ces derniers perçoivent dans le niveau de résilience dont ont fait preuve certaines banques islamiques suite à la crise des subprimes l’assurance d’un système plus résistant aux turbulences et plus performant que le système bancaire classique.La finance islamique a vu ses premiers jours dans les années 1970 dans lespays des pétrodollars. Mais ses fondements sont apparus bien avant, au début du XXe siècle, temps où les chercheurs et les praticiens musulmans cherchaient une alternative aux paradigmes économiques dominants, à savoir le capitalisme libéral et le communisme. L’économie islamique devient donc acceptable et adoptée par plusieurs professionnels en finance y compris par les non musulmans.Ainsi, ce concept (la finance islamique) se veut comme remède auxexigences de la finance internationale basée sur la rémunération des crédits pardes intérêts en proposant des produits légitimés par la référence à l’Islam. Elle a pu s’intégrer facilement dans les circuits de la finance internationale à travers sapropagation dans une grande partie des pays arabes et islamiques.Au Maroc, la commercialisation des produits et services financiersislamiques ou officiellement appelés « alternatifs » est très récente. L’introduction de ces produits date de septembre 2007 et vient en réponse à un engouementcroissant et une grande attente exprimée par les consommateurs marocains, et en même temps pour améliorer la bancarisation de l’économie nationale et stimuler le développement économique. Pourtant, l’évaluation des réalisations fait ressentir une réticence de la demande et des difficultés énormes pour commercialiser ces produits.L’objectif de notre communication est de mettre la lumière sur les causesde cette réticence de la demande nationale des produits et services financiersislamiques malgré tout l’engouement des clients marocains pour ces produitsalternatifs. Nous allons essayer de diagnostiquer la situation et de proposerquelques remèdes afin de donner à la finance alternative toute la place quellemérite pour qu’elle contribue au développement socio-économique de notre pays.Mots-clés : Finance islamique - Crise - Maroc - Produits alternatifs -Banques participative