Journal of Emerging Technologies in Accounting · 2019 · 24 citations · 21 references
Artificial IntelligenceEngineeringBusiness IntelligenceIntelligent SystemsResponsible AiData ScienceManagementVisualization ToolsAutonomous Decision-makingAccounting DataDecision TheoryCognitive SciencePredictive AnalyticsAccountingBasic UnderstandingAutomated Decision-makingArtificial Intelligence EthicsIntelligent Decision Support SystemIntelligent Decision MakingExplainable Ai
ABSTRACT We propose an exercise with the purpose of providing a basic understanding of key concepts within AI and extending the understanding of AI beyond mathematics. The exercise allows participants to carry out analysis based on accounting data using visualization tools as well as to develop their own machine learning algorithms that can mimic their decisions. Finally, we also problematize the use of AI in decision-making, with such aspects as biases in data and/or ethical concerns. JEL Classifications: A29; C44; C45; D81; M41.
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Kathleen M. Eisenhardt, Mark Zbaracki · Strategic Management Journal · 1992 · 1.6K citations
Strategic Practice, Strategic Thinking, Corporate Strategy +17
The roles of accounting in organizations and society
Stuart Burchell, Colin Clubb, Anthony G. Hopwood et al. · Accounting Organizations and Society · 1980 · 1.5K citations