000			04254cam a22003978i 4500
001			22426197
003			OSt
005			20240606140949.0
008			220216s2023 enk b 001 0 eng
010			_a 2022006282
020			_a9781032055626 _q(hardback)
020			_a9781032055633 _q(paperback)
020			_z9781003198123 _q(ebook)
040			_aDLC _beng _erda _cDLC
042			_apcc
050	0	0	_aHF5625.15 _b.L44 2023
082	0	0	_a174/.9657
100			_aLehner, Othmar M. _eauthor. _9301348
245	1	0	_aArtificial intelligence in accounting : _borganisational and ethical implications / _cOthmar M Lehner and Carina Knoll.
264		1	_aAbingdon, Oxon ; _aNew York, NY : _bRoutledge, _c2023.
300			_a1 online resource
336			_atext _btxt _2rdacontent
337			_acomputer _2rdamedia
338			_aonline resource _2rdacarrier
490	0		_aRoutledge studies in accounting
504			_aIncludes bibliographical references and index.
505			_aPart 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.
520			_a"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"-- _cProvided by publisher.
650		0	_aAccounting _xMoral and ethical aspects.
650		0	_aAccounting _xData processing.
650		0	_aArtificial intelligence.
700	1		_aKnoll, Carina, _eauthor.
856			_uhttps://research.ebsco.com/linkprocessor/plink?id=12d630a3-dfcb-35c6-8129-d0c98362a9e4 _yOprima aquí para acceder libro en línea.
942			_2lcc _c7
999			_c302329 _d302329