Artificial Intelligence in Accounting: Organisational and Ethical Implications

Othmar Lehner (Editor), Carina Knoll (Editor)

Research output: Book/ReportAnthologyScientificpeer-review

1 Citation (Scopus)


Artificial intelligence (AI) and Big Data based applications in accounting and auditing have become pervasive in recent years. However, research on the societal implications of the widespread and partly unregulated use of AI and Big Data in several industries remains scarce despite salient and competing utopian and dystopian narratives. This book focuses on the transformation of accounting and auditing based on AI and Big Data. It not only provides a thorough and critical overview of the status-quo and the reports surrounding these technologies, but it also presents a future outlook on the ethical and normative implications concerning opportunities, risks, and limits. The book discusses topics such as future, human-machine collaboration, cybernetic approaches to decision-making, and ethical guidelines for good corporate governance of AI-based algorithms and Big Data in accounting and auditing. It clarifies the issues surrounding the digital transformation in this arena, delineates its boundaries, and highlights the essential issues and debates within and concerning this rapidly developing field. The authors develop a range of analytic approaches to the subject, both appreciative and sceptical, and synthesise new theoretical constructs that make better sense of human-machine collaborations in accounting and auditing. This book offers academics a variety of new research and theory building on digital accounting and auditing from and for accounting and auditing scholars, economists, organisations, and management academics and political and philosophical thinkers. Also, as a landmark work in a new area of current policy interest, it will engage regulators and policy makers, reflective practitioners, and media commentators through its authoritative contributions, editorial framing and discussion, and sector studies and cases.

Original languageEnglish
Place of PublicationAbingdon, Oxon
Number of pages328
ISBN (Print)978-1-032-05562-6, 978-1-032-05563-3
ISBN (Electronic)978-1-003-19812-3
Publication statusPublished - 2023
MoE publication typeC2 Edited book

Publication series

NameRoutledge Studies in Accounting


  • 512 Business and Management

Areas of Strength and Areas of High Potential (AoS and AoHP)

  • AoS: Financial management, accounting, and governance


Dive into the research topics of 'Artificial Intelligence in Accounting: Organisational and Ethical Implications'. Together they form a unique fingerprint.

Cite this