Artificial Intelligence in Accounting

Auteur

Othmar M. Lehner is a professor and director of the Hanken Center for Accounting, Finance and Governance at the Hanken School of Economics, Helsinki. His research combines accounting, information sciences, and organisation theory to drive forward societal insights on sustainability and the digitalisation of work processes.

Carina Knoll is an aspiring researcher in the field of Digital Accounting at the University of Applied Sciences Upper Austria. Bringing a background in sociology and management from the Johannes Kepler University of Upper Austria, her interest is the humanist implications of the digital transformation in accounting and auditing.

Texte du rabat

Artificial intelligence (AI) and Big Data based applications in accounting and auditing have become pervasive in recent years. As a landmark work in a new area of current policy interest, it will engage regulators and policy makers, reflective practitioners and media commentators through its authoritative contributions and discussion.

Contenu

List of Contributors, List of Tables, List of Figures, Part 1 - Introduction to Artificial Intelligence and Big Data in Accounting, Chapter 1 Organisational and Ethical Perspectives, Chapter 2 Artificial Intelligence-driven Accounting (AIDA): Future Insights and Organisational Implications, Part 2 - Organisational Implications, Chapter 3 The "Human" Factor in a Digital Accounting World, Chapter 4 Quo Vadis Accountancy? - Future Roles and Responsibilities, Chapter 5 The Need for an Adapted Skillset for Accountants What Does Accounting Education Literature Tell Us?, Chapter 6 Cybernetic Limits of Artificial Intelligence in Accounting and a Future Research Agenda, Chapter 7 Good Governance of AI and Big Data Processes in Accounting and Auditing, Chapter 8 Cybersecurity in Accounting Research, Part 3 - Ethical Implications, Chapter 9 Ethics and the Future of Artificial Intelligence in Auditing, Chapter 10 Ethical Challenges and Normative Thinking in AIDA, Chapter 11 The Promise of Digital Accounting and Auditing: Brave New World or Dystopia?, Index