AI in Accounting : A Value-Focused Thinking Study

Research output: Chapters, Conference Papers, Creative and Literary Works (RGC: 12, 32, 41, 45)32_Refereed conference paper (with ISBN/ISSN)peer-review

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Author(s)

Detail(s)

Original languageEnglish
Title of host publicationPACIS 2022 Proceedings
PublisherAssociation for Information Systems (AIS)
ISBN (Electronic)978-1-958200-01-8
Publication statusPublished - Jul 2022

Conference

Title2022 Annual Pacific Asia Conference on Information Systems (PACIS 2022)
LocationVirtual
Period5 - 9 July 2022

Abstract

Artificial intelligence (AI) has been widely utilized in the accounting industry and profoundly shaped how accounting is practiced nowadays. AI is poised to make significant contributions to various accounting functions such as auditing and fraud detection by providing greater insights to improve the efficiency and effectiveness of decision-making processes. To realize the full potential of AI in accounting, a strategic approach to its implementation is necessary. In this research, we propose to utilize a qualitative study that adopts the Value-Focused Thinking approach to identify the objective necessary to achieve the full value of AI in the accounting domain. Findings from this study can provide guidance to accounting practitioners regarding objectives that can be adopted to achieve the value of AI. It can also provide a framework to guide future AI research in accounting.

Research Area(s)

  • Artificial intelligence (AI), Accounting, Qualitative Research, Value-Focused Thinking

Citation Format(s)

AI in Accounting : A Value-Focused Thinking Study. / Siau, Keng Leng; Nah, Fiona; Eschenbrenner, Brenda L. et al.

PACIS 2022 Proceedings. Association for Information Systems (AIS), 2022. 343.

Research output: Chapters, Conference Papers, Creative and Literary Works (RGC: 12, 32, 41, 45)32_Refereed conference paper (with ISBN/ISSN)peer-review