Artificial Intelligence in Accounting: Organisational and Ethical Implications

ISBN-13: 9781032055626 / Angielski / Twarda / 2022 / 328 str.

Othmar M. Lehner; Carina Knoll

Opis

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.

Spis treści

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