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The Role of Artificial Intelligence in Management Accounting: An Exploratory Case Study

In: Digital Transformation in Accounting and Auditing

Author

Listed:
  • Silvana Secinaro

    (University of Turin)

  • Davide Calandra

    (University of Turin)

  • Federico Lanzalonga

    (University of Turin)

  • Paolo Biancone

    (University of Turin)

Abstract

Artificial intelligence (AI) is a trending topic in several contemporary interdisciplinary studies. Managerial accounting absorbs the expected benefits of AI expansion and transforms accountants’ responsibilities. This disruptive technology radically changes the role played by professionals, reducing routine tasks and enhancing their strategic role in the company. This study focuses on European startups that provide decentralized and automated accounting protocols. Several sources, such as a white paper, the company’s website, and interviews with top management, were used to explore this phenomenon. The results are guided by a rigorous qualitative methodology and show the impacts on financial, customer management, operational, and organizational areas. Our article aims to contribute to theory and practice. In particular, the accountant’s new role was observed under the lens of contingency theory, a valid theoretical construct for exploring social changes resulting from the introduction of technologies.

Suggested Citation

  • Silvana Secinaro & Davide Calandra & Federico Lanzalonga & Paolo Biancone, 2024. "The Role of Artificial Intelligence in Management Accounting: An Exploratory Case Study," Springer Books, in: Arif Perdana & Tawei Wang (ed.), Digital Transformation in Accounting and Auditing, chapter 0, pages 207-236, Springer.
    • Handle: RePEc:spr:sprchp:978-3-031-46209-2_8
    DOI: 10.1007/978-3-031-46209-2_8
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