... production for decision-making and contributes to a better understanding of the role, use and importance of accounting professionals’ judgment in a data-driven world. Tim Kastrup can be contacted at: tim.kastrup@fek.uu.se 30 11 2022 20 08 2023 18 12 2023 27 03 2024 03 06 2024...

..., the paper conducts a reflexive thematic analysis to identify challenges and associated socio-ethical risks of digitalisation; it then introduces an ethical decision-making model aimed at addressing these challenges. Findings Key professional accountants’ (PAs) sided challenges refer to autonomy, privacy...

...Lachlan McDonald-Kerr; Gordon Boyce Purpose The purpose of this paper is to investigate public disclosures and accountability for government decision-making in the case of a major prison project delivered through a Public–Private Partnership (PPP) in the State of Victoria (Australia). Design...

...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...

... Publishing Limited 2022 Emerald Publishing Limited Licensed re-use rights only Aristotle Professional accounting Decision-making Judgement Practical wisdom Professional judgement Wisdom The excerpt (pp. 88–96) from the SEC report is notable as it focusses on the use of judgement...