November 2022
Intermediate to advanced
386 pages
16h 55m
English
book
The Routledge Handbook of Accounting Information Systems, 2nd Edition
by Erik Strauss, Martin Quinn
Content preview from The Routledge Handbook of Accounting Information Systems, 2nd Edition
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9 THE DYNAMICS OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING ORGANISATIONS A structuration perspective
Othmar M. Lehner, Carina Knoll, Susanne Leitner-Hanetseder and Christoph Eisl
Introduction
In existing research, Artificial Intelligence in Accounting (AIA) is often used as a summarising term for a variety of research endeavours into the digitalisation and automation of accounting processes based on emerging technologies (Quattrone, 2016). Current literature – examining some core constituents of AIA – is dominated by a focus on the role of technology in accounting and auditing (Ghasemi et al., 2011; Taipaleenmäki & Ikäheimo, 2013; Güney, 2014). Examples may include the importance of the blockchain (Dai & Vasarhelyi, ...
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