Artificial Intelligence in Accounting: Organisational and Ethical Implications

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.

人工智慧（AI）和大數據在會計和審計領域的應用近年來變得普遍。然而，儘管存在著明顯且相互競爭的烏托邦和反烏托邦敘事，但對於AI和大數據在多個行業中廣泛且部分無規範使用的社會影響的研究仍然很少。

本書聚焦於基於AI和大數據的會計和審計的轉型。它不僅提供了對這些技術的現狀和相關報告的全面且批判性的概述，還對涉及機會、風險和限制的倫理和規範影響提出了未來展望。本書討論了未來的人機協作、控制論方法的決策制定、以及關於基於AI算法和大數據在會計和審計中的良好企業治理的倫理指南等主題。它澄清了這一領域的數字轉型問題，界定了其範圍，並突出了這一快速發展領域內的重要問題和辯論。作者們開發了一系列分析方法，既有欣賞的，也有懷疑的，並綜合了新的理論構建，更好地理解會計和審計中的人機協作。

本書為學術界提供了關於數字會計和審計的新研究和理論建構，適用於會計和審計學者、經濟學家、組織和管理學者以及政治和哲學思想家。同時，作為一部在當前政策關注領域的里程碑作品，它將通過其權威性的貢獻、編輯框架和討論，以及行業研究和案例，吸引監管機構和政策制定者、反思性從業人員和媒體評論家的關注。

Othmar M. Lehner is a professor and director of the Hanken Center for Accounting, Finance and Governance at the Hanken School of Economics, Helsinki. His research combines accounting, information sciences, and organisation theory to drive forward societal insights on sustainability and the digitalisation of work processes.

Carina Knoll is an aspiring researcher in the field of Digital Accounting at the University of Applied Sciences Upper Austria. Bringing a background in sociology and management from the Johannes Kepler University of Upper Austria, her interest is the humanist implications of the digital transformation in accounting and auditing.

Othmar M. Lehner是赫尔辛基经济学院Hanken School of Economics的教授兼会计、金融和治理研究中心的主任。他的研究结合了会计、信息科学和组织理论，以推动对可持续发展和工作流程数字化的社会洞察。

Carina Knoll是奥地利上奥地利应用科学大学（University of Applied Sciences Upper Austria）数字会计领域的研究员。她在上奥地利约翰内斯·开普勒大学（Johannes Kepler University of Upper Austria）的社会学和管理背景为她对会计和审计数字化转型的人文主义影响产生了兴趣。