Publication Type
Conference Proceeding Article
Version
publishedVersion
Publication Date
7-2022
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.
Discipline
Artificial Intelligence and Robotics
Research Areas
Information Systems and Management
Areas of Excellence
Digital transformation
Publication
Proceedings of the 2022 Pacific-Asia Conference on Information Systems (PACIS), Virtual Conference, July 5-9
First Page
1
Last Page
4
Publisher
AIS
City or Country
Virtual
Citation
SIAU, Keng; NAH, Fiona Fui-hoon; ESCHENBRENNER, B.; CHEN, L.; and QIAN, Y..
AI in accounting: A value-focused thinking study. (2022). Proceedings of the 2022 Pacific-Asia Conference on Information Systems (PACIS), Virtual Conference, July 5-9. 1-4.
Available at: https://ink.library.smu.edu.sg/sis_research/9966
Creative Commons License
This work is licensed under a Creative Commons Attribution-NonCommercial-No Derivative Works 4.0 International License.
Additional URL
https://aisel-aisnet-org.libproxy.smu.edu.sg/pacis2022/343/
