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Keywords: Artificial intelligence
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Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2026) 38 (6): 61–80.
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...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2026) 38 (1): 237–264.
Published: 29 September 2025
... publication and authors. The full terms of this licence may be seen at Link to the terms of the CC BY 4.0 licence . Machine learning Artificial intelligence Participatory budgeting Topic model Random forest Liikesivistysrahasto 22-12822 http://dx.doi.org/10.13039/501100008579...
Journal Articles
Journal of Public Budgeting, Accounting & Financial Management (2020) 32 (1): 49–66.
Published: 02 January 2020
... performance auditing convey their understanding of their work. Joining methodological trends of introducing computational components with artificial intelligence elements in accounting and auditing research and practice (Gepp et al., 2018) no less than other domains (Gerbaudo, 2016 ; Wilkerson...
