ABSTRACT
The core connection and bridge between integrated reporting and emerging technology tools is that these two concepts and forces have emerged virtually simultaneously in the broader business landscape, and should be reflected as such in the accounting conversation both for practitioners working in industry, those employed in a public practice perspective. Organizations are already reporting financial information to the marketplace at an ever-increasing pace, including financial results linked to short-term results as well as longer-term information. Integrated reporting, as well as the benefits and costs associated with implementing such a program, requires that information be both available to management professionals and presented in a manner comparable and understandable to external end users. Artificial intelligence may seem like an idea or concept that is far off into the future, or a concept not directly connected to the financial reporting of an organization.
