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Artificial Intelligence in Accounting: Organisational and Ethical Implications book cover

1st Edition

Artificial Intelligence in Accounting Organisational and Ethical Implications

Edited By Othmar M. Lehner, Carina Knoll Copyright 2023
328 Pages 26 B/W Illustrations
by Routledge

328 Pages 26 B/W Illustrations
by Routledge

328 Pages 26 B/W Illustrations
by Routledge
Also available as eBook on:
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... Read more

List of Contributors

List of Tables

List of Figures

Part 1 - Introduction to Artificial Intelligence and Big Data in Accounting

1. Organisational and Ethical Perspectives

    Othmar M. Lehner and Carina Knoll

2. Artificial Intelligence-driven Accounting (AIDA): Future Insights and Organisational Implications

Othmar M. Lehner, Susanne Leitner-Hanetseder, Christoph Eisl and Carina Knoll

Part 2 - Organisational Implications

3.  The "Human" Factor in a Digital Accounting World

    Shawnie Kruskopf, Charlotta Lobbas, Hanna Meinander and Kira Söderling

4. Quo Vadis Accountancy? - Future Roles and Responsibilities

    Susanne Leitner-Hanetseder, Othmar M. Lehner, Christoph Eisl and Carina Knoll

5. The Need for an Adapted Skillset for Accountants – What Does Accounting Education Literature Tell Us?

    Susanne Leitner-Hanetseder, Carina Knoll, Christoph Eisl and Othmar M. Lehner

6. Cybernetic Limits of Artificial Intelligence in Accounting and a Future Research Agenda

    Heimo Losbichler and Othmar M. Lehner

7. Good Governance of AI and Big Data Processes in Accounting and Auditing

    Tatu Jauhiainen and Othmar M. Lehner

8. Cybersecurity in Accounting Research

Elina Haapamäki and Jukka Sihvonen

Part 3 - Ethical Implications

9. Ethics and the Future of Artificial Intelligence in Auditing

    Michael Alles, Ivy Munoko and Miklos Vasarhelyi

10. Ethical Challenges and Normative Thinking in AIDA

    Othmar M. Lehner, Kim Ittonen, Hanna Silvola and Eva Ström

11. The Promise of Digital Accounting and Auditing: Brave New World or Dystopia?

Hannah Seligson and Othmar M. Lehner

Index

Biography

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.

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