.... However, not all automated decisions made are algorithmic (Thompson et al., 2024). They may also proceed from simple rules-based automated workflows: They may involve nothing more than privileging inaccurate system calculations over the word of a human operative, for example...

... Emerald Publishing Limited Licensed re-use rights only Professional services firms Accountants Advisors Skills Digital transformation Resources Capabilities Automation Several factors have impacted the accounting profession in recent years, one of which is technology (Petani et al...

...Tuomas Korhonen; Erno Selos; Teemu Laine; Petri Suomala Purpose The purpose of this paper is to better understand management accounting automation by exploring the programmability of management accounting work. Design/methodology/approach We build upon the literature on digitalization...

...Stuart Manson; Sean McCartney; Michael Sherer This paper explores the nature of audit automation as control within audit firms. The themes of the paper are control over the work process and audit staff, deskilling and resistance, and competition, which are analysed using the theoretical framework...