• Dr. R. Sunil
• Dr.M.Yadagiri

For many decades most of the accounting work was done manually. During 1980s the spread sheet was introduced and the tools like VisiCalc, Lotus 1-2-3, and later Microsoft Excel helped automate basic accounting tasks like data entry and expense management. After 1980s Optical Character Recognition (OCR) made it easier to extract data from invoices and enter it into computer systems, streamlining workflows. In the early 1990s the artificial neural networks began supporting tasks like fraud detection and financial forecasting. From 2000 onwards the Artificial Intelligence (AI) was emerged as a most powerful machine learning algorithms and improved forecasting, analysis, and risk assessment, leading to wider AI adoption in accounting. After 2010 the Natural Language Processing enhanced tools enabled AI to interpret human language, generate reports, analyse real-time financial data, and support decision-making with different predictive insights. The access to AI in accounting has transformed how professionals manage data, forecast trends, and support business decisions. This shows how this technology has progressed over the decades. In this context the present study is focused to examine the Role of AI in Accounting Decisions

Digital Age, AI, Accounting Decisions, Impact of AI, Financial & Operational Efficiency.

"ROLE OF AI IN ACCOUNTING DECISIONS", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 8, page no.25-34, August-2025, Available :http://www.jetir.org/papers/JETIRHC06004.pdf

"ROLE OF AI IN ACCOUNTING DECISIONS", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 8, page no. pp25-34, August-2025, Available at : http://www.jetir.org/papers/JETIRHC06004.pdf