The role of internet-related technologies in sha** the work of accountants: New directions for accounting research
This paper reviews the accounting literature that focuses on four Internet-related
technologies that have the potential to dramatically change and disrupt the work of …
technologies that have the potential to dramatically change and disrupt the work of …
Blockchain in accounting practice and research: systematic literature review
Purpose This study aims to review the academic literature on the utilization of blockchain in
accounting practice and research to identify potential opportunities for further scientific …
accounting practice and research to identify potential opportunities for further scientific …
The ethical implications of using artificial intelligence in auditing
Accounting firms are reporting the use of Artificial Intelligence (AI) in their auditing and
advisory functions, citing benefits such as time savings, faster data analysis, increased …
advisory functions, citing benefits such as time savings, faster data analysis, increased …
The emergence of artificial intelligence: How automation is changing auditing
This paper provides an overview of the emergence of artificial intelligence in accounting and
auditing. We discuss the current capabilities of cognitive technologies and the implications …
auditing. We discuss the current capabilities of cognitive technologies and the implications …
Early evidence of digital labor in accounting: Innovation with Robotic Process Automation
J Kokina, S Blanchette - International Journal of Accounting Information …, 2019 - Elsevier
Abstract Robotic Process Automation (RPA) is an emerging technology that enables the
automation of rules-based business processes and tasks through the use of software bots …
automation of rules-based business processes and tasks through the use of software bots …
A profession in transition: actors, tasks and roles in AI-based accounting
Purpose This article ties in with current debates on the digital transformation of society and
the consequent work changes. Using an artificial intelligence (AI)-based accounting context …
the consequent work changes. Using an artificial intelligence (AI)-based accounting context …
The ChatGPT artificial intelligence chatbot: How well does it answer accounting assessment questions?
ChatGPT, a language-learning model chatbot, has garnered considerable attention for its
ability to respond to users' questions. Using data from 14 countries and 186 institutions, we …
ability to respond to users' questions. Using data from 14 countries and 186 institutions, we …
[HTML][HTML] The strategic impacts of Intelligent Automation for knowledge and service work: An interdisciplinary review
A significant recent technological development concerns the automation of knowledge and
service work as a result of advances in Artificial Intelligence (AI) and its sub-fields. We use …
service work as a result of advances in Artificial Intelligence (AI) and its sub-fields. We use …
How will AI text generation and processing impact sustainability reporting? Critical analysis, a conceptual framework and avenues for future research
Purpose The ability of generative artificial intelligence (AI) tools such as ChatGPT to produce
convincing, human-like text has major implications for the future of corporate reporting …
convincing, human-like text has major implications for the future of corporate reporting …
Digital transformation and accountants as advisors
O Yigitbasioglu, P Green, MYD Cheung - Accounting, Auditing & …, 2023 - emerald.com
Purpose The purpose of this study is to explore the role of accountants as advisors in
professional services firms (PSFs), and it examines the impact of digital transformation on …
professional services firms (PSFs), and it examines the impact of digital transformation on …