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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 course 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 it also presents a future outlook on the ethical and normative implications concerning opportunities, risks, and limits. The course 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 textbook 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.Textbook
Othmar M. Lehner, - Artificial Intelligence in Accounting_ Organisational and Ethical Implications
Contents
Part I Introduction to Artificial Intelligence and Big Data in Accounting 12
1 Organisational and Ethical Perspectives 14
2 Artificial Intelligence-driven Accounting (AIDA): Future Insights and Organisational Implications 17
Part II Organisational Implications 46
3 The “Human” Factor in a Digital Accounting World 48
4 Quo Vadis Accountancy? – Future Roles and Responsibilities 65
5 The Need for an Adapted Skillset for Accountants – What Does Accounting Education Literature Tell Us? 87
6 Cybernetic Limits of Artificial Intelligence in Accounting and a Future Research Agenda 109
7 Good Governance of AI and Big Data Processes in Accounting and Auditing 130
8 Cybersecurity in Accounting Research 193
Part III Ethical Implications 226
9 Ethics and the Future of Artificial Intelligence in Auditing 228
10 Ethical Challenges and Normative Thinking in AIDA 242
11 The Promise of Digital Accounting and Auditing: Brave New World or Dystopia? 273
Othmar M. Lehner, - Artificial Intelligence in Accounting_ Organisational and Et.pdf
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