Ethical impact of artificial intelligence in managerial accounting

Zhang, Chao; Zhu, Weidong; Dai, Jun; Wu, Yue; Chen, Xulong

doi:10.1016/j.accinf.2023.100619

Cited by 38 publications

(23 citation statements)

References 31 publications

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“…However, access to different types of data and their processing will require knowledge from other domains, which traditionally lay outside the scope of the MA profile. Examples include legal requirements for personal and nonpersonal data processing, ethical issues with algorithmdriven decision-making, IT systems and the interoperability of different types of data (Giermindl et al, 2022;Zhang et al, 2023). Overall, MAs should build a continuous learning mindset that allows them to recombine their knowledge and expertise from management accounting and adjacent functions, such as IT or marketing or to blend management accounting and new organizational rolessuch as data scientists.…”

Section: Concluding Discussionmentioning

confidence: 99%

“…Examples include legal requirements for personal and nonpersonal data processing, ethical issues with algorithm-driven decision-making, IT systems and the interoperability of different types of data (Giermindl et al. , 2022; Zhang et al. , 2023).…”

Section: Concluding Discussionmentioning

confidence: 99%

“…In addition, the external origin of big data implies a lack of total ownership or control over the data by MAs. This situation leads to issues related to reputation, privacy, stability, scalability and interoperability (Arnaboldi et al, 2017b;Goretzki and Pfister, 2022;Scott and Orlikowski, 2012;Zhang et al, 2023).…”

Section: Management Accounting Professionmentioning

confidence: 99%

“…This situation leads to issues related to reputation, privacy, stability, scalability and interoperability (Arnaboldi et al. , 2017b; Goretzki and Pfister, 2022; Scott and Orlikowski, 2012; Zhang et al. , 2023).…”

Section: Thematic Analysismentioning

confidence: 99%

See 3 more Smart Citations

Digital technologies and the evolution of the management accounting profession: a grounded theory literature review

Arkhipova,

Montemari,

Mio

et al. 2024

MEDAR

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Purpose This paper aims to critically examine the accounting and information systems literature to understand the changes that are occurring in the management accounting profession. The changes the authors are interested in are linked to technology-driven innovations in managerial decision-making and in organizational structures. In addition, the paper highlights research gaps and opportunities for future research. Design/methodology/approach The authors adopted a grounded theory literature review method (Wolfswinkel et al., 2013) to achieve the study’s aims. Findings The authors identified four research themes that describe the changes in the management accounting profession due to technology-driven innovations: structured vs unstructured data, human vs algorithm-driven decision-making, delineated vs blurred functional boundaries and hierarchical vs platform-based organizations. The authors also identified tensions mentioned in the literature for each research theme. Originality/value Previous studies display a rather narrow focus on the role of digital technologies in accounting work and new competences that management accountants require in the digital era. By contrast, the authors focus on the broader technology-driven shifts in organizational processes and structures, which vastly change how accounting information is collected, processed and analyzed internally to support managerial decision-making. Hence, the paper focuses on how management accountants can adapt and evolve as their organizations transition toward a digital environment.

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Section: Concluding Discussionmentioning

confidence: 99%

Section: Concluding Discussionmentioning

confidence: 99%

Section: Management Accounting Professionmentioning

confidence: 99%

Section: Thematic Analysismentioning

confidence: 99%

See 2 more Smart Citations

Digital technologies and the evolution of the management accounting profession: a grounded theory literature review

Arkhipova,

Montemari,

Mio

et al. 2024

MEDAR

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“…This study will contribute new insights into the integration of technological innovations in accounting and their broader societal implications, highlighting the novelty of examining these elements in a cohesive framework that links regulatory changes, technological advancements, and societal expectations. and enhance decision-making processes (Tang et al, 2020). However, the proliferation of digital technologies also presents challenges in terms of data security, privacy, and regulatory compliance.…”

Section: Introductionmentioning

confidence: 99%

Exploring the Societal Implications of Accounting Practices and Standards

Kurniawan

2023

AAAR

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This qualitative research examines the societal implications of accounting practices and standards, focusing on their influence on economic decision-making, corporate governance, and technological advancements. Through a systematic review and thematic analysis of existing literature, the study identifies recurring themes and patterns related to transparency, accuracy, and reliability in financial reporting. Regulatory interventions, such as the Sarbanes-Oxley Act, are highlighted as mechanisms to enhance accountability and integrity in corporate governance. Moreover, technological innovations, including blockchain, cloud computing, and artificial intelligence, offer opportunities for improving efficiency and transparency in accounting processes, albeit with ethical and security concerns. The findings underscore the importance of robust governance frameworks, ethical guidelines, and cybersecurity measures to ensure responsible use of technology. Overall, the research contributes to a deeper understanding of the interplay between accounting practices, regulatory interventions, and technological advancements, offering insights for policymakers, practitioners, and researchers in the field of accounting and finance.

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Literature Review: Artificial Intelligence Adoption Within the Accounting Profession Applying the Technology Acceptance Model (3)

Kayser,

Telukdarie

2024

Springer Proceedings in Business and Economics

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Ethical impact of artificial intelligence in managerial accounting

Cited by 38 publications

References 31 publications

Digital technologies and the evolution of the management accounting profession: a grounded theory literature review

Digital technologies and the evolution of the management accounting profession: a grounded theory literature review

Exploring the Societal Implications of Accounting Practices and Standards

Literature Review: Artificial Intelligence Adoption Within the Accounting Profession Applying the Technology Acceptance Model (3)

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