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Keywords: Artificial intelligence
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Journal Articles
Discourse analysis on sustaining the maieutic role “when management accounting goes digital”
Open AccessVesa Tiitola, Tuomas Jalonen, Mirva Rantanen-Flores, Tuomas Korhonen, Johanna Ruusuvuori, Teemu Laine
Qualitative Research in Accounting & Management (2024) 21 (2): 140–164.
Published: 09 February 2024
... with practitioners’ descriptions of the context that makes the MA support of non-routine decisions maieutic. To understand how the maieutic characteristics can be sustained in future MA digitalization, the authors then analyze the discourses these practitioners have about artificial intelligence (AI) in providing MA...
Journal Articles
Qualitative Research in Accounting & Management (2022) 19 (3): 241–254.
Published: 24 May 2022
... and use of algorithms and data analytics in management, accounting and organisations in general, many of which have been described in the literature. Design/methodology/approach This paper builds on previous literature and case studies of the application of algorithm logic with artificial intelligence...
Journal Articles
Reflections on the human-algorithm complex duality perspectives in the auditing process
Available to Purchase
Qualitative Research in Accounting & Management (2022) 19 (3): 255–285.
Published: 24 October 2021
...Adriana Tiron-Tudor; Delia Deliu Purpose Algorithms, artificial intelligence (AI), machines, and all emerging digital technologies disrupt traditional auditing, raising many questions and debates. One of the central issues of this debate is the human-algorithms complex duality, which focuses...
