Artificial intelligence in accounting : (Registro nro. 302329)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 04254cam a22003978i 4500 |
| 001 - CONTROL NUMBER | |
| control field | 22426197 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | OSt |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20240606140949.0 |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 220216s2023 enk b 001 0 eng |
| 010 ## - LIBRARY OF CONGRESS CONTROL NUMBER | |
| LC control number | 2022006282 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781032055626 |
| Qualifying information | (hardback) |
| International Standard Book Number | 9781032055633 |
| Qualifying information | (paperback) |
| Canceled/invalid ISBN | 9781003198123 |
| Qualifying information | (ebook) |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | DLC |
| Language of cataloging | eng |
| Description conventions | rda |
| Transcribing agency | DLC |
| 042 ## - | |
| Authentication code | pcc |
| 050 00 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5625.15 |
| Item number | .L44 2023 |
| 082 00 - DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 174/.9657 |
| 100 ## - MAIN ENTRY--PERSONAL NAME | |
| Personal name | Lehner, Othmar M. |
| Relator term | author. |
| 9 (RLIN) | 301348 |
| 245 10 - TITLE STATEMENT | |
| Title | Artificial intelligence in accounting : |
| Remainder of title | organisational and ethical implications / |
| Statement of responsibility, etc. | Othmar M Lehner and Carina Knoll. |
| 264 #1 - | |
| Place of production, publication, distribution, manufacture | Abingdon, Oxon ; |
| -- | New York, NY : |
| Name of producer, publisher, distributor, manufacturer | Routledge, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2023. |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Source | rdacarrier |
| 490 0# - SERIES STATEMENT | |
| Series statement | Routledge studies in accounting |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc. note | Includes bibliographical references and index. |
| 505 ## - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Part I. Introduction to Artificial Intelligence and Big Data in Accounting -- 1. Organizational and Ethical Perspectives -- 2. Artificial Intelligence-driven Accounting (AIDA): Future Insights and Organizational Implications -- Part II. Organizacional Implications -- 3. The “Human” Factor in a Digital Accounting World -- 4. Quo Vadis Accountancy? – Future Roles and Responsibilities -- 5. The Need for an Adapted Skillset for Accountants – What Does Accounting Education Literature Tell Us? -- 6. Cybernetic Limits of Artificial Intelligence in Accounting and a Future Research Agenda -- 7. Good Governance of AI and Big Data Processes in Accounting and Auditing -- 8. Cybersecurity in Accounting Research -- Part III. Ethical Implications -- 9. Ethics and the Future of Artificial Intelligence in Auditing -- 10. Ethical Challenges and Normative Thinking in AIDA -- 11. The Promise of Digital Accounting and Auditing: Brave New World or Dystopia? -- Index.<br/><br/><br/> |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | "Artificial intelligence (AI) and Big Data based applications in accounting and auditing have become pervasive in recent years. However, research on the societal implications of the widespread and partly unregulated use of AI- and Big Data in several industries remains scarce despite salient and competing utopian and dystopian narratives. This book focuses on the transformation of accounting and auditing based on AI and Big Data. It not only provides a thorough and critical overview of the status-quo and the reports surrounding these technologies, but also presents a future outlook on the ethical and normative implications concerning opportunities, risks and limits. The book discusses topics such as future, human-machine collaboration, cybernetic approaches to decision making, and ethical guidelines for good corporate governance of AI-based algorithms and Big Data in accounting and auditing. It clarifies the issues surrounding the digital transformation in this arena, delineates its boundaries, and highlights the essential issues and debates within and concerning this rapidly developing field. The authors develop a range of analytic approaches to the subject, both appreciative and sceptical, and synthesise new theoretical constructs that make better sense of human-machine collaborations in accounting and auditing. This book offers academics a variety of new research and theory building on digital accounting and auditing from and for accounting and auditing scholars, economists, organisations and management academics and political and philosophical thinkers. Also, 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, editorial framing and discussion, and sector studies and cases"-- |
| Assigning source | Provided by publisher. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name entry element | Accounting |
| General subdivision | Moral and ethical aspects. |
| Topical term or geographic name entry element | Accounting |
| General subdivision | Data processing. |
| Topical term or geographic name entry element | Artificial intelligence. |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Knoll, Carina, |
| Relator term | author. |
| 856 ## - | |
| Uniform Resource Identifier | https://research.ebsco.com/linkprocessor/plink?id=12d630a3-dfcb-35c6-8129-d0c98362a9e4 |
| Link text | Oprima aquí para acceder libro en línea. |
| 942 ## - | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Libro electrónico |
| Withdrawn status | Lost status | Source of classification or shelving scheme | Damaged status | Not for loan | Home library | Current library | Shelving location | Date acquired | Source of acquisition | Cost, normal purchase price | Total Checkouts | Full call number | Barcode | Date last seen | Copy number | Cost, replacement price | Price effective from | Koha item type |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Library of Congress Classification | Biblioteca de Mayagüez | Biblioteca de Mayagüez | Acceso en línea | 09/05/2024 | 97 = YBP Library Services | 300.00 | HF5625.15 .L44 2023 | 50000003296612 | 09/05/2024 | Ebook | 300.00 | 09/05/2024 | Libro electrónico |