{"id":24377,"date":"2025-11-20T07:22:52","date_gmt":"2025-11-20T07:22:52","guid":{"rendered":"https:\/\/feb.unair.ac.id\/?p=24377"},"modified":"2025-11-25T07:34:48","modified_gmt":"2025-11-25T07:34:48","slug":"guest-lecture-series-11-how-generative-ai-is-changing-accounting-work-department-of-accounting-feb-unair","status":"publish","type":"post","link":"https:\/\/feb.unair.ac.id\/berita-feb\/guest-lecture-series-11-how-generative-ai-is-changing-accounting-work-department-of-accounting-feb-unair\/","title":{"rendered":"GUEST LECTURE SERIES #11: HOW GENERATIVE AI IS CHANGING ACCOUNTING WORK DEPARTMENT OF ACCOUNTING, FEB UNAIR"},"content":{"rendered":"\n
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(FEB NEWS) The Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, successfully held the Guest Lecture Series #11 featuring Dr. Yuqian (Michael) Zhang, Senior Lecturer in Accounting at Lincoln University, New Zealand. The session, conducted on 20 November 2025, explored the rapid development of generative artificial intelligence and its transformative impact on the accounting profession.<\/p>\n\n\n\n

This academic forum attracted more than 250 participants from Universitas Airlangga and various universities across Indonesia. Students, lecturers, and early\u2013career researchers joined the event to deepen their understanding of how AI technologies are reshaping accounting workflows, decision-making processes, and future career landscapes.<\/p>\n\n\n\n

Opening and Event Context
The session was moderated by Vidya Intani Athfalina, Lecturer at the Department of Accounting FEB UNAIR. In her opening remarks, she emphasized the growing importance of integrating global technological insights into the accounting curriculum. She also highlighted that the Guest Lecture Series serves as a bridge between academic perspectives and real-world applications, preparing students for upcoming technological disruptions in the profession.<\/p>\n\n\n\n

Dr. Zhang\u2019s lecture, titled \u201cHow Generative AI is Changing Accounting Work\u201d, focused on how AI, from simple automation to advanced generative models, is redefining what accountants do, how they work, and what skills they must develop to remain relevant.<\/p>\n\n\n\n

About the Speaker
Dr. Yuqian (Michael) Zhang is a Senior Lecturer in Accounting at Lincoln University, New Zealand. His academic work spans interdisciplinary areas, including:
\u2022 Behavioral aspects of accounting
\u2022 Information processing
\u2022 Technology adoption in financial contexts
\u2022 Big data, analytics, and blockchain
\u2022 Ethics in the digital age
He has published in respected international journals and regularly collaborates with both academic and industry partners. His expertise made him an ideal speaker for advancing UNAIR students\u2019 understanding of AI-enhanced accounting practices.<\/p>\n\n\n\n

Lecture Overview: How Generative AI Is Transforming Accounting
Dr. Zhang began with a foundational explanation of Generative AI, describing it as an advanced AI system capable of generating text, code, images, insights, and narrative explanations. He explained that modern AI functions as a \u201csuper-smart assistant that never sleeps,\u201d boosting efficiency across the accounting workflow.<\/p>\n\n\n\n

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  1. Traditional Challenges in Accounting
    \u2022 Manual data entry prone to error
    \u2022 Time-consuming narrative reporting
    \u2022 Limited human capacity for large-scale analysis
    \u2022 Reactive rather than proactive decision-making<\/li>\n\n\n\n
  2. How AI Addresses These Problems
    \u2022 Automated data processing and validation
    \u2022 Instant report generation
    \u2022 Enhanced analytical capability
    \u2022 Predictive insights for managerial decisions
    \u2022 Intelligent document processing
    Dr. Zhang illustrated how AI is already reshaping functions such as bookkeeping, reconciliation, auditing analytics, tax compliance, and financial forecasting.<\/li>\n<\/ol>\n\n\n\n

    Key Topics Presented<\/p>\n\n\n\n

    A. Automated Bookkeeping & Smart Reconciliation
    AI can categorize transactions, match ledgers, and detect discrepancies significantly faster than traditional methods. This allows accountants to focus on judgment-based tasks.<\/p>\n\n\n\n

    B. AI-Enhanced Financial Reporting
    AI systems can automatically generate:
    \u2022 Draft financial statements
    \u2022 Management commentary
    \u2022 Footnote explanations
    \u2022 Charts and visual analytics
    \u2022 Compliance-oriented summaries
    This creates new expectations for accountants to review, verify, and refine AI-generated content.<\/p>\n\n\n\n

    C. Data Cleaning and Preparation
    Using R, Dr. Zhang demonstrated:
    \u2022 Automated validation
    \u2022 Error detection
    \u2022 Date and format standardization
    \u2022 Missing-value handling
    \u2022 Creation of computed fields
    Example shown: identifying that \u201c01\/15\/2024\u201d and \u201c15-Jan-2024\u201d refer to the same date.<\/p>\n\n\n\n

    D. Automated Ratio Analysis
    AI can compute:
    \u2022 Profitability ratios (ROA, ROE, margins)
    \u2022 Liquidity ratios (current, quick)
    \u2022 Leverage ratios (debt-to-equity)
    \u2022 Efficiency ratios (asset turnover)
    \u2022 Growth indicators
    With AI, ratio analysis becomes real-time, allowing faster performance monitoring and anomaly detection.<\/p>\n\n\n\n

    E. Textual Analysis Using NLP Tools
    Students learned how AI examines financial documents:
    \u2022 Sentiment detection
    \u2022 Keyword extraction
    \u2022 Topic modeling
    \u2022 Risk identification
    \u2022 Trend recognition in annual reports
    Examples included AI summarizing 100-page annual reports in seconds.<\/p>\n\n\n\n

    Live Demonstrations<\/p>\n\n\n\n

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    1. Data Preparation in R
      Using packages like tidyverse, Dr. Zhang demonstrated automated cleaning of multi-year financial data from two simulated companies.<\/li>\n\n\n\n
    2. Ratio Analysis
      Participants observed how R computes and visualizes multiple financial metrics instantly.<\/li>\n\n\n\n
    3. Textual Analysis and Visualization
      Dr. Zhang showed how NLP tools (e.g., sentimentr, tm) extract meaning from long-form corporate documents.<\/li>\n\n\n\n
    4. AI-Powered Financial Report
      Using Python and an AI API:
      \u2022 The system \u201creads\u201d annual reports
      \u2022 Identifies risks, sentiment, recurring themes
      \u2022 Produces a structured markdown-style report
      \u2022 Supports decision analysis for managers and auditors
      This demonstration showcased how future accountants may rely on AI for rapid interpretation of complex documents.<\/li>\n<\/ol>\n\n\n\n

      Key Takeaways from the Lecture<\/p>\n\n\n\n

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      1. AI augments, not replaces, accountants. Human judgment remains essential.<\/li>\n\n\n\n
      2. Clean data is the foundation of reliable AI outputs.<\/li>\n\n\n\n
      3. Critical thinking and ethical sensitivity are increasingly important.<\/li>\n\n\n\n
      4. Future-ready accountants require blended skills in accounting, analysis, and technology.<\/li>\n\n\n\n
      5. Transparency and validation processes are crucial as AI becomes integral to reporting and auditing.<\/li>\n<\/ol>\n\n\n\n

        Acknowledgments
        The Department of Accounting expresses its deep appreciation to Dr. Yuqian (Michael) Zhang for his insightful and forward-looking presentation. The Department also thanks all participants for their active engagement, thoughtful questions, and contributions to a productive academic dialogue.
        The organizing committee extends its gratitude to the students and faculty members who supported the event, ensuring its smooth and impactful delivery.<\/p>\n\n\n\n

        Access to Materials
        Participants who filled out the attendance form will receive:
        \u2022 Presentation slides
        \u2022 Session recording
        \u2022 Certificate of participation<\/p>\n\n\n\n

        Material\u2019s Link:<\/p>\n\n\n\n

        https:\/\/drive.google.com\/drive\/folders\/1onHSfjlrJJNN1zaa3ifvgfFknb-8L8Wu?usp=sharing<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

        (FEB NEWS) The Department of Accounting, Faculty of Economics and Business, Universitas Airlangga, successfully held the Guest Lecture Series #11 featuring Dr. Yuqian (Michael) Zhang, Senior Lecturer in Accounting at Lincoln University, New Zealand. The session, conducted on 20 November 2025, explored the rapid development of generative artificial intelligence and its transformative impact on the […]<\/p>\n","protected":false},"author":100,"featured_media":24381,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-24377","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-berita-feb"]}