Artificial Intelligence and the Public Sector: The Case of Accounting

Maione, Gennaro; Leoni, Giulia

doi:10.1007/978-3-030-88972-2_9

Cited by 4 publications

(2 citation statements)

References 33 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…This will also improve the reliability of the accounting information, which is vital [12]. Moreover, AI can significantly reduce the error rate [13][14][15], thus improving the reliability. There are different processes in accounting in which the error rate can be decreased, from data entry to predictions.…”

Section: Literature Reviewmentioning

confidence: 98%

Artificial Intelligence in the Accounting of International Busi-nesses: A Perception-Based Approach

et al. 2022

View full text Add to dashboard Cite

Do accountants clearly understand the benefits and challenges of using AI? Do they perceive AI as a threat? The adoption of AI in the accounting field has increased significantly in the last few years. Since the techniques continue to evolve, more companies will integrate these solutions to facilitate the accounting processes. Therefore, the accountants’ skills should be adapted to efficiently use these solutions and continue to provide valuable support. This study explores the perception of accounting practitioners regarding the most important benefits and challenges of using AI-based technologies and analyses whether AI is being perceived as a threat that might impact employability. The data were collected during June–August 2021 using a questionnaire addressed to accounting practitioners from Romania. The exploratory research was conducted by statistically analysing the data collected. The results highlight that the practitioners have a clear understanding regarding the main benefits and challenges associated with the use of AI-based solutions in accounting processes, and AI is not perceived as a threat to employability; however, practitioners acknowledge that skills transformation is required and are willing to undergo the changes. By providing a glimpse of the main drivers that encourage accounting practitioners to embrace AI, employers, professional bodies and academia can address the main concerns and continue to support the practitioners in adapting their skills.

show abstract

Section: Literature Reviewmentioning

confidence: 98%

Artificial Intelligence in the Accounting of International Busi-nesses: A Perception-Based Approach

et al. 2022

View full text Add to dashboard Cite

show abstract

“…While there is an ongoing debate about whether AI will alleviate accountants’ duties and improve accounting efficiency (Albawwat and Frijat, 2009), recent research suggests that AI can enhance accountants’ productivity (Fast and Horvitz, 2017; Solaimani et al , 2020). For example, AI can automate repetitive tasks, classify items, upload documents automatically, provide more accurate information by processing the collected data and recommend the track to find the best possible findings (Maione and Leoni, 2021). Moreover, AI can provide value-added services to accounting clients, such as predictive analytics, risk assessment, fraud detection and business insights (Seethamraju and Hecimovic, 2022).…”

Section: Introductionmentioning

confidence: 99%

Factors influencing artificial intelligence adoption in the accounting profession: the case of public sector in Kuwait

Al Wael,

Abdallah,

Ghura

et al. 2023

View full text Add to dashboard Cite

Purpose This study aims to investigate the organizational and individual factors that influence the adoption of artificial intelligence (AI) in Kuwait's public accounting sector. Design/methodology/approach The methodology of this study is a cross-sectional survey of 393 experienced accounting professionals, using partial least square structural equation modeling to analyze the data. Findings The findings show that organizational culture, regulatory support, perceived usefulness and ease of use have a direct positive effect on AI adoption, while perceived usefulness and ease of use also have an indirect positive effect through accounting profit and behavioral intention. However, the availability of resources, effective communication channels and competition pressure have an insignificant impact on AI adoption. Originality/value This study pioneers a structural framework to elucidate the perceived enhancement of accounting quality through AI system integration. Further, this research adds to the literature on AI adoption in accounting. This study also offers empirical evidence regarding how organizations in Kuwait's public accounting sector view AI systems in accounting.

show abstract