Abstract
Traditionally, the CFO organization has been composed mainly of two functions：the treasurer and the controller. With the recent advancement of digitalization, AI, and data science, the emergence of a new demand for the CFO organization：the“ detector” function, which enhances management by uncovering, discovering, and detecting insights. This detector function is also essential for various stakeholders such as auditors, investors, tax accountants, financial institutions, and tax authorities. This paper positions“ Accounting Informatics” as an academic discipline that contributes to the detector function and explores its foundational researches. This paper also aims to reconsider the purpose of accounting.
https://ror.org/02956yf07 
