Artificial intelligence in accounting : (Record no. 14004)
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| 000 -LEADER | |
|---|---|
| fixed length control field | 02468cam a22002058i 4500 |
| INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9781032055626 |
| INTERNATIONAL STANDARD BOOK NUMBER | |
| ISBN | 9781032055633 |
| DEWEY DECIMAL CLASSIFICATION NUMBER | |
| Classification number | 174/.9657 |
| MAIN ENTRY--AUTHOR NAME | |
| Personal name | Lehner, Othmar M, |
| TITLE STATEMENT | |
| Title | Artificial intelligence in accounting : |
| Remainder of title | organisational and ethical implications / |
| Statement of responsibility, etc | Othmar M Lehner and Carina Knoll. |
| Copyright Date | |
| Place of publication | Abingdon, Oxon ; |
| -- | New York, NY : |
| Name of publisher | Routledge, |
| Year of publication or production | 2023. |
| PHYSICAL DESCRIPTION | |
| Number of Pages | pages cm. |
| SERIES STATEMENT | |
| Series statement | Routledge studies in accounting |
| 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"-- |
| SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Accounting |
| SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Accounting |
| SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical Term | Artificial intelligence. |
| ADDED ENTRY--PERSONAL NAME | |
| Personal name | Knoll, Carina, |
| ADDED ENTRY ELEMENTS (KOHA) | |
| Source of classification or shelving scheme | Library of Congress Classification |
| Koha item type | Books |
| Permanent Location | Current Location | Date acquired | Full call number | Accession Number | Koha item type |
|---|---|---|---|---|---|
| Gabriel Afolabi Ojo Central Library (Headquarters). | Gabriel Afolabi Ojo Central Library (Headquarters). | 11/05/2024 | HF5636 .N42 2021 | 0194532 | Books |
| Gabriel Afolabi Ojo Central Library (Headquarters). | Gabriel Afolabi Ojo Central Library (Headquarters). | 11/05/2024 | HF5636 .N42 2021 | 0194533 | Books |