IDEAS home Printed from https://ideas.repec.org/h/spr/prochp/978-3-031-73514-1_6.html
   My bibliography  Save this book chapter

Exploring the Role of Artificial Intelligence in Accounting: An Academic and Practitioner Perspective

Author

Listed:
  • Paolo Biancone

    (University of Turin)

  • Vahid Jafari-Sadeghi

    (Aston University)

  • Davide Calandra

    (University of Turin)

  • Federico Chmet

    (University of Turin)

Abstract

This chapter investigates the relationship between artificial intelligence (AI) and accounting using academics’ and practitioners’ perspectives to understand how this new technology can modify accountants’ working activities. The chapter adopts a content and thematic analysis of 259 academic sources extracted from the Scopus database and 157 practitioners’ sources retrieved from Business Source Ultimate. The academics’ and practitioners’ debate highlights some initial results. First, the exploration reveals practical examples of AI implementation for accounting, financial reporting, and auditing. Second, the analysis shows trading zones of knowledge between enthusiastic practitioners’ literature and less confident academic literature. Third, our research discovers a stream of literature between the information systems theory and management analysis that looks at the new data economy. Regarding implications, the authors aim to connect academics’ and practitioners’ views by understanding new potential innovations for working for accountants and auditors. This contribution is novel because it investigates the issues arising from the relationship between AI and accounting with a broad spectrum (including auditing and accountability fields) by examining original practitioners’ sources. This can enhance our knowledge-creating bridges between academics and practitioners for building the CPAs (i.e., certified public accountants) and CIAs (i.e., certified internal auditors) of the future.

Suggested Citation

  • Paolo Biancone & Vahid Jafari-Sadeghi & Davide Calandra & Federico Chmet, 2024. "Exploring the Role of Artificial Intelligence in Accounting: An Academic and Practitioner Perspective," Progress in IS,, Springer.
    • Handle: RePEc:spr:prochp:978-3-031-73514-1_6
    DOI: 10.1007/978-3-031-73514-1_6
    as

    Download full text from publisher

    To our knowledge, this item is not available for download. To find whether it is available, there are three options:
    1. Check below whether another version of this item is available online.
    2. Check on the provider's web page whether it is in fact available.
    3. Perform a search for a similarly titled item that would be available.

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:spr:prochp:978-3-031-73514-1_6. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Sonal Shukla or Springer Nature Abstracting and Indexing (email available below). General contact details of provider: http://www.springer.com .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.