Keywords: Artificial intelligence
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Journal Articles

The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making

Adriana Tiron-Tudor, Waymond Rodgers, Delia Deliu
Journal: Accounting, Auditing & Accountability Journal
Accounting, Auditing & Accountability Journal (2025) 38 (3): 990–1018.
https://doi.org/10.1108/AAAJ-12-2022-6173
Published: 20 June 2024
... 22 05 2024 23 05 2024 30 05 2024 © Emerald Publishing Limited 2024 Emerald Publishing Limited Licensed re-use rights only Disruptive technologies Artificial intelligence Transhumanism Ethics Professional accountants Decision-making Professional judgement...
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Journal Articles

The loopholes of algorithmic public services: an “intelligent” accountability research agenda

Enrico Bracci
Journal: Accounting, Auditing & Accountability Journal
Accounting, Auditing & Accountability Journal (2023) 36 (2): 739–763.
https://doi.org/10.1108/AAAJ-06-2022-5856
Published: 09 September 2022
...Enrico Bracci Purpose Governments are increasingly turning to artificial intelligence (AI) algorithmic systems to increase efficiency and effectiveness of public service delivery. While the diffusion of AI offers several desirable benefits, caution and attention should be posed...
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Journal Articles

Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking

Othmar Manfred Lehner, Kim Ittonen, Hanna Silvola, Eva Ström, Alena Wührleitner
Journal: Accounting, Auditing & Accountability Journal
Accounting, Auditing & Accountability Journal (2022) 35 (9): 109–135.
https://doi.org/10.1108/AAAJ-09-2020-4934
Published: 21 June 2022
...Othmar Manfred Lehner; Kim Ittonen; Hanna Silvola; Eva Ström; Alena Wührleitner Purpose This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents...
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