04254cam a22003978i 4500 22426197 OSt 20240606140949.0 220216s2023 enk b 001 0 eng 2022006282 9781032055626 (hardback) 9781032055633 (paperback) 9781003198123 (ebook) DLC eng rda DLC pcc HF5625.15 .L44 2023 174/.9657 Lehner, Othmar M. author. 301348 Artificial intelligence in accounting : organisational and ethical implications / Othmar M Lehner and Carina Knoll. Abingdon, Oxon ; New York, NY : Routledge, 2023. 1 online resource text txt rdacontent computer rdamedia online resource rdacarrier Routledge studies in accounting Includes bibliographical references and index. 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. "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"-- Provided by publisher. Accounting Moral and ethical aspects. Accounting Data processing. Artificial intelligence. Knoll, Carina, author. https://research.ebsco.com/linkprocessor/plink?id=12d630a3-dfcb-35c6-8129-d0c98362a9e4 Oprima aquí para acceder libro en línea. lcc 7 302329 302329 0 0 lcc 0 0 12 12 45 2024-05-09 97 = YBP Library Services 300.00 0 HF5625.15 .L44 2023 50000003296612 2024-05-09 00:00:00 Ebook 300.00 2024-05-09 7