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Journal Articles

Artificial intelligence in public sector accounting information systems: adoption or resistance among accountants and auditors?

Open Access
Natalia Alonso-Morales, Alejandro Saez-Martín
Journal: Journal of Public Budgeting, Accounting & Financial Management
Journal of Public Budgeting, Accounting & Financial Management (2026) 38 (6): 61–80.
https://doi.org/10.1108/JPBAFM-12-2025-0382
Published: 02 June 2026
...Natalia Alonso-Morales; Alejandro Saez-Martín Purpose Artificial intelligence (AI) in accounting information systems (AIS) may reshape how public sector accounting information is prepared and audited. Its impact, however, depends on whether accounting and audit professionals are willing to adopt...
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