This article examines how a suite of emerging technologies artificial intelligence (AI), cloud-based audit platforms, robotic process automation (RPA), and drone-enabled inventory verification is fundamentally reshaping on-site accounting fieldwork.
Read moreThis article examines how a suite of emerging technologies artificial intelligence (AI), cloud-based audit platforms, robotic process automation (RPA), and drone-enabled inventory verification is fundamentally reshaping on-site accounting fieldwork. Drawing on a systematic literature review, industry studies, and qualitative analysis of recent platform innovations, the article explores three main dimensions: (1) the technological drivers transforming traditional field audit workflows, (2) the challenges and risks accompanying digital adoption, and (3) the future trajectory of the field auditor’s role. Key findings indicate that AI adoption has moved beyond experimentation into routine operational use, with firms increasingly focused on oversight and validation rather than initial deployment. Cloud platforms are enabling real-time, collaborative audit environments that transcend geographical barriers, while drone technology provides independent volumetric verification that enhances both audit quality and safety. However, significant challenges remain, including data security vulnerabilities, regulatory lag, workforce upskilling needs, and concerns about the erosion of professional judgment through apprenticeship removal. The article concludes by proposing an integrated framework for understanding how technology, human expertise, governance structures, and regulatory requirements interact within the modern field audit ecosystem.
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ShowMithila, M. (2026). The Future of Field Audits: How Technology is Revolutionizing On-Site Accounting. Journal of Education and Development Lab. 1(1),45-68. https://doi.org/10.5281/zenodo.20005910
Citation CloseGenerative artificial intelligence is rapidly becoming a cognitive partner in education, capable of planning tasks, monitoring progress, and evaluating solutions on a learner’s behalf.
Read moreGenerative artificial intelligence is rapidly becoming a cognitive partner in education, capable of planning tasks, monitoring progress, and evaluating solutions on a learner’s behalf. This conceptual synthesis paper examines the risk that such AI tools, while improving immediate performance, may erode students’ metacognitive abilities, their capacity to plan, monitor, and evaluate their own thinking. Drawing a parallel with GPS navigation research, where habitual turn‑by‑turn guidance has been shown to impair spatial memory and hippocampal engagement, we introduce the metaphor of AI as a “GPS for thinking.” Through an integrative review of literature spanning cognitive psychology, neuroscience, and the learning sciences, we synthesise evidence that AI‑assisted learning can lead to a form of cognitive disuse atrophy, specifically by short‑circuiting the metacognitive loop. Emerging studies reveal that students who rely heavily on AI tutors often perform worse when the tool is removed, suffer from an illusion of explanatory depth, and struggle to articulate the reasoning behind their answers. To counter these effects, we propose a shift from a GPS model where the tool issues commands to a compass model, where the tool provides orientation while preserving learner agency. Five evidence‑informed design principles are advanced: prompting planning before assistance, delaying and fading feedback, embedding mandatory reflection pauses, making AI reasoning visible, and calibrating learners’ confidence. The article argues that the long‑term goal of educational AI must be to strengthen, not supplant, the student’s inner compass.
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ShowAmiri, S. M. H., AKter, N., Mithila, M., Islam,M.M. (2026). The GPS for Thinking: How AI Partners Are Reshaping Student Metacognition. MDPI. https://doi.org/10.20944/preprints202605.1603.v1
Citation CloseThis study focuses on the perverse effect of a developmental model of "Resilience Paradox" by which proactive, high-control parenting in third-world environments undermines children's preparedness for long-term adaptation.
Read moreThis study focuses on the perverse effect of a developmental model of "Resilience Paradox" by which proactive, high-control parenting in third-world environments undermines children's preparedness for long-term adaptation. Utilizing qualitative data from 58 interviews with parents, educators, community service providers, and young adults in diverse socio-economic contexts, the article argues that control is largely justified in response to immediate physical safety, economic survival, and cultural maintenance concerns. Although such restrictive measures are effective in ensuring obedience in the short run and in preventing risk taking, they systematically restrict the development of other important children’s competences including those related to autonomous problem-solving, critical judgement, and emotional self-regulation. Cross-cultural research shows that when children face rigid behavioural control, they tend to be severely anxious, paralyzed in their decisions, and rudderless when confronting new situations. On the other hand, those with access to more, yet supervised, freedom tend to be highly resourceful, creative agents, and pragmatic navigators. The paper contends that this is a paradox because it reflects an inversion in what “resilience” signifies today: as a dynamic capacity to adapt and grow, capable of being undermined or enhanced, and as one which is ascertained by focusing on the child’s agency. It ends by calling for a shift toward ‘scaffolded autonomy’ which acknowledges the need to protect young people and at the same time create carefully considered spaces for decision-making, mistakes and problem-solving, all of which contribute towards building the kind of authentic resilience young people echo in order to excel in the face of unpredictable and complex adulting challenges in the global south.
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ShowAmiri, S. M. H., Akter, N., Islam, M. M., Mithila, M. (2026) The Resilience Paradox: Why Controlling Third World Children Too Much Makes Them Less Prepared for Life. elpub (preprints.ru). https://doi.org/10.24108/preprints-3114435
Citation CloseIt is deep research to understand the attitudes, behaviours and most pressing issues around tech use with kids ages 2-8 with both quantitative and qualitative methods.
Read moreIt is deep research to understand the attitudes, behaviours and most pressing issues around tech use with kids ages 2-8 with both quantitative and qualitative methods. Data for this research was gathered through an online survey that was sent out to parents and early childhood educators (n=107), consisting of Likert scale, multiple choice, as well as open-ended questions. Quantitative measures assessed the estimated amount of screen time, access to devices and level of agreement with key statements about pros and cons of using screens as well as self-efficacy. Interview questions were open-ended to capture challenges, good experiences, and further thoughts. Five selected participants took part in more focused semi-structured interviews to generate further narrative data. Descriptive statistics: means, correlations and thematic analysis were used to analyse the quantitative and qualitative data respectively. The combined findings uncover the dissonance between acknowledged value of co-engagement and experiences with solo use, an interactional "curation crisis" in content selection, and a pernicious emotional calculus of guilt/anxiety that informs decision-making. This systematic capture of both measured behaviour and nuanced subjective experience of what it is to navigate within the digital playground constructs a more fully informed empirical foundation for recommending programs/interventions supporting mindful integration.
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ShowAmiri, S. M. H., Islam, M.M., Mithila, M., Akter, N. (2026). The Digital Playground: Navigating Technology in Early Childhood. Preprints.org. https://doi.org/10.20944/preprints202601.1891.v1
Citation CloseThe limitations of classical computing in solving complex problems in cryptography, materials science, and optimization necessitate the development of a new computational paradigm based on the principles of quantum mechanics.
Read moreThe limitations of classical computing in solving complex problems in cryptography, materials science, and optimization necessitate the development of a new computational paradigm based on the principles of quantum mechanics. This article aims to analyse the current state of quantum computing hardware, evaluate the primary challenges to achieving fault tolerance, and project a realistic timeline for its practical application. The methodology involves a systematic review and comparative analysis of publicly available empirical data from peer-reviewed literature and corporate technical roadmaps, employing a framework of key performance indicators such as coherence times, gate fidelities, and qubit counts to assess leading qubit modalities, including superconducting circuits, trapped ions, and photonic systems. The analysis confirms that while superconducting qubits currently lead in scalability, with demonstrations of quantum supremacy using 53-qubit processors, trapped ion platforms maintain a significant advantage in gate fidelity and coherence times. The central finding identifies decoherence and high error rates as the fundamental barriers, necessitating that current Noisy Intermediate-Scale Quantum (NISQ) devices rely on error mitigation techniques rather than robust quantum error correction. The comparative assessment concludes that no single qubit modality yet fulfils all DiVincenzo criteria for fault tolerance simultaneously. The path to scalable quantum computing is shown to depend on the successful implementation of topological error-correcting codes like the surface code, which currently requires thousands of physical qubits to create a single stable logical qubit. Projections based on current progress suggest that while demonstrations of quantum utility on specific problems are imminent, fully fault-tolerant quantum computers capable of breaking RSA encryption or revolutionizing drug discovery remain a long-term endeavour, likely requiring several more decades of intensive research and development. The practical value of this research lies in its synthesized technical overview, which provides a clear, evidence-based roadmap for researchers, engineers, and policymakers to navigate the technological hurdles and strategic investments required to realize the transformative potential of quantum computing.
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ShowAmiri, S. M. H., Goswami, P., Barmmon, C.K., Islam, M.M., Hossen, M.S., Kabir, M.S., Mithila, M., Akter, N. (2026). Spooky Chips: The Strange, Entangled Heart of the Next Computing Revolution. Preprints.org. https://doi.org/10.20944/preprints202601.0256.v2
Citation CloseGreen computing represents a critical pathway to decarbonize the digital economy while maintaining technological progress.
Read moreGreen computing represents a critical pathway to decarbonize the digital economy while maintaining technological progress. This article examines how sustainable IT strategies including energy-efficient hardware, AI-optimized data centres, and circular e-waste systems can transform computing into a net carbon sink. Through analysis of industry best practices and emerging technologies like quantum computing and biodegradable electronics, we demonstrate achievable reductions of 40-60% in energy consumption without compromising performance. The study highlights three key findings: (1) current solutions already deliver both environmental and economic benefits, with typical payback periods of 3-5 years; (2) systemic barriers including cost premiums and policy fragmentation require coordinated action; and (3) next-generation innovations promise order-of-magnitude improvements in efficiency. We present a practical framework for stakeholders from corporations adopting renewable-powered cloud services to individuals extending device lifespans to accelerate the transition. The research underscores computing's unique potential as a climate solution through its rapid innovation cycles and measurable impacts, concluding that strategic investments in green IT today can yield disproportionate sustainability dividends across all sectors tomorrow. This work provides both a compelling case for urgent action and a clear roadmap to realize computing's potential as a powerful carbon destruction tool in the climate crisis era.
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ShowAmiri, S. M. H., Goswami, P., Islam, M.M., Hossen, M.S., Mithila, M., Akter, N.(2025). Green Computing: The Ultimate Carbon Destroyer for a Sustainable Future. arXiv, Cornell University. https://doi.org/10.48550/arXiv.2508.00153
Citation CloseThe role of AI in auditing is quickly changing the world of business assurance. Traditional audit is limited in terms of scope, speed, and accuracy as business operates in more complex financial ecosystems.
Read moreThe role of AI in auditing is quickly changing the world of business assurance. Traditional audit is limited in terms of scope, speed, and accuracy as business operates in more complex financial ecosystems. AI tools from machine learning algorithms to natural language processing and robotics process automation have the ability to enable auditors to analyse large data sets and detect anomalies leading to a continuous real-time audit. This article discusses how AI is changing the auditor's toolbox and by extension, transforming auditor role in providing value-added insights to companies. Based on a thorough literature review and an empirical analysis with practicing audit professionals and financial professionals, this work examines the current use of AI in the context of audit, as well as the beliefs about its potential and risks, and the emerging role it is expected to have in the work of auditors. Results show that AI can significantly improve audit quality, fraud detection, and/or enterprise risk and introduces some important challenges in data governance, transparency, and ethical oversight. The paper finds that AI does not substitute auditors but complements them by reallocating their focus from manual checking to strategic thinking and analysis. This development will require upskilling, adaptation of regulation, and a nuanced approach to combining the possibilities offered by technologies with professional norms. The paper provides actionable suggestions for auditors and audit firms and policy makers interested in leveraging AI for better business assurance.
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ShowAmiri, S. M. H., Mithila, M. (2025). Redefining the Auditor’s Toolkit: AI and the future of business assurance. International Journal of Science and Research Archive, 15(03), 737-744. Article DOI: https://doi.org/10.30574/ijsra.2025.15.3.1789
Citation CloseThe rapid adoption of automated accounting systems has transformed the accounting profession, reshaped traditional roles and introducing new opportunities and challenges.
Read moreThe rapid adoption of automated accounting systems has transformed the accounting profession, reshaped traditional roles and introducing new opportunities and challenges. This study explores the impact of automation on accounting practices, focusing on how it has redefined the role of the accountant. Automation, driven by technologies such as robotic process automation (RPA), artificial intelligence (AI), and cloud-based tools, has alleviated manual, repetitive tasks, enabling accountants to focus on higher-level functions like data analysis, strategic decision-making, and advisory services. While automation offers significant advantages in terms of efficiency, accuracy, and real-time data processing, it also brings challenges, including concerns over job displacement, data security, and the need for new skill sets. The research discusses how the profession is evolving from a traditional role focused on bookkeeping and compliance to one centered on data-driven decision-making and organizational strategy. The study further examines the implications of these changes for accounting professionals, organizations, and educational institutions. Recommendations are provided for policymakers, educators, and accounting professionals on how to navigate the challenges and opportunities presented by automation. This paper contributes to the growing body of literature on accounting technology and provides a roadmap for the future of the profession in an increasingly automated world.
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ShowAmiri, S. M. H., Mithila, M. (2025).Automated accounting systems: Redefining the role of the accountant. International Journal of Science and Research Archive, 15(02), 908-920. Article DOI: https://doi.org/10.30574/ijsra.2025.15.2.1476
Citation CloseIn an environment where trust and regulatory scrutiny is becoming common place, transparent accounting has moved from a need for conformity to a requirement for success.
Read moreIn an environment where trust and regulatory scrutiny is becoming common place, transparent accounting has moved from a need for conformity to a requirement for success. This article explores how transparent financial practices, such as real-time auditing, integration of ESG (Environmental, Social, Governance), and proactive disclosure of risks, act as drivers of the trust that is built with investors, employees and customers. Using examples of companies such as Buffer, the startup which found out that radical salary and revenue transparency was the key to scaling success, and Microsoft, which managed to avoid existential crises through granular sustainability reporting, the article outlines how transparency reduces risk by making it easier to access capital and brand loyalty. It also covers systemic issues such as legacy accounting systems that make it difficult to provide data, cultural resistance to open book practices, the challenge of aligning with global standards such as IFRS, and SEC regulations. New directions, like AI-based auditing tools and the immutability promises of the blockchain, are examined as remedies for increasing accuracy and trust. This analysis predicts a future where future regulations like the EU’s Corporate Sustainability Reporting Directive (CSRD) and SEC climate disclosures will have requirements for previously unprecedented levels of transparency. Transparency as a guiding value can save businesses on capital costs, increase stakeholder engagement, and set them apart in crowded markets. The article argues that in a world where trust is at once tenuous and invaluable, transparency is not just nice to have - it is fundamental to long-term growth, good leadership, and to navigating the inevitable vicissitudes of economic and reputational fortune.
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ShowMithila, M. (2025). Accounting Transparency: The Secret Weapon of Trustworthy Businesses. International Journal of Science and Research Archive, 15(01), 621–636. https://doi.org/10.30574/ijsra.2025.15.2.1237
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