Artificial Intelligence in Accounting and Auditing: Accessing the Corporate Implications

Pierotti, Mariarita, Monreale, Anna, de Santis, Federica

Artificial Intelligence in Accounting and Auditing: Accessing the Corporate Implications
  • 出版商: Palgrave MacMillan
  • 出版日期: 2024-10-27
  • 售價: $6,640
  • 貴賓價: 9.5 折 $6,308
  • 語言: 英文
  • 頁數: 231
  • 裝訂: Hardcover - also called cloth, retail trade, or trade
  • ISBN: 3031713702
  • ISBN-13: 9783031713705
  • 相關分類: 人工智慧

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商品描述

This book investigates the phenomenon of artificial intelligence (AI) in the accounting world. It integrates accounting competencies with specific competencies in AI and other digital technologies and offers an interdisciplinary perspective.

First, the authors review and discuss the literature to summarize and systematize extant research on digitalization in accounting. Second, case studies are included to illustrate the potential impact of AI in business contexts in terms of opportunities and challenges. Based on these, the book explores how digitalization is influencing the accounting practice and what the most important avenues are for future research on digitalization in accounting, and will be of interest to researchers, students, and practitioners of financial technology, accounting, and risk management.

商品描述(中文翻譯)

本書探討了人工智慧（AI）在會計領域的現象。它將會計能力與AI及其他數位技術的特定能力相結合，並提供跨學科的視角。

首先，作者回顧並討論文獻，以總結和系統化現有的有關會計數位化的研究。其次，書中包含案例研究，以說明AI在商業環境中對機會和挑戰的潛在影響。基於這些內容，本書探討了數位化如何影響會計實務，以及未來在會計數位化研究中最重要的方向，將對金融科技、會計和風險管理的研究者、學生和從業者產生興趣。

作者簡介

Mariarita Pierotti is an Associate Professor in the Computer Science Department at the University of Pisa, Italy. She teaches Fundamentals of Business Management and Financial Analysis and Performance Measurement at the master's degree course in Data science and Business Informatics. Her recent research interests include budget policies, earning management activities, and management control.

Anna Monreale is an Associate Professor in the Computer Science Department at the University of Pisa, Italy, and a member of the Knowledge Discovery and Data Mining Laboratory (KDD Lab), a joint research group with the Information Science and Technology Institute of the National Research Council in Pisa.

Federica De Santis is an Associate Professor at the University of Pisa, Italy. Her research interests include auditing, management information systems, management accounting, and intellectual capital. She teaches financial accounting, management information systems, and auditing and management control.

作者簡介(中文翻譯)

Mariarita Pierotti 是義大利比薩大學計算機科學系的副教授。她在數據科學與商業資訊碩士課程中教授商業管理基礎、財務分析及績效衡量。她最近的研究興趣包括預算政策、盈餘管理活動和管理控制。

Anna Monreale 是義大利比薩大學計算機科學系的副教授，也是知識發現與數據挖掘實驗室（KDD Lab）的成員，該實驗室是與比薩國家研究委員會資訊科學與技術研究所的聯合研究小組。

Federica De Santis 是義大利比薩大學的副教授。她的研究興趣包括審計、管理資訊系統、管理會計和智力資本。她教授財務會計、管理資訊系統以及審計和管理控制。

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