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The Impact of Intelligent Systems on Management Accounting

Author

Listed:
  • Sara Marques

    (ISCTE, University Institute of Lisbon, Portugal)

  • Rui Gonçalves

    (ISCTE, University Institute of Lisbon, Portugal)

  • Renato Lopes da Costa

    (BRU-Business Research Unit, ISCTE, University Institute of Lisbon, Portugal)

  • Leandro Ferreira Pereira

    (BRU-Business Research Unit, ISCTE, University Institute of Lisbon, Portugal)

  • Alvaro Lopes Dias

    (BRU-Business Research Unit & ISCTE, University Institute of Lisbon, Portugal)

Abstract

In today's competitive and changing business environment, the concern about technologies and intelligent systems has gained more notoriety. However, companies still have many tasks performed by humans; in the medium-term, intelligent systems will become more present in companies and will perform tasks that are currently done by humans much more efficiently. There is a need for companies to adapt and to start thinking about combining human and intelligent systems capabilities. This research was focused specifically in the management accounting profession, as these professionals spend a lot of time collecting and organizing data, doing repetitive tasks that can be easily and quickly accomplished by intelligent systems. This research studied the impact that artificial intelligence, big data, and internet of things can have in this profession.

Suggested Citation

  • Sara Marques & Rui Gonçalves & Renato Lopes da Costa & Leandro Ferreira Pereira & Alvaro Lopes Dias, 2023. "The Impact of Intelligent Systems on Management Accounting," International Journal of Intelligent Information Technologies (IJIIT), IGI Global, vol. 19(1), pages 1-32, January.
    • Handle: RePEc:igg:jiit00:v:19:y:2023:i:1:p:1-32
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