Artificial intelligence in accounting : (Record no. 55957)
[ view plain ]
| 000 -LEADER | |
|---|---|
| fixed length control field | 06979nam a2200721 i 4500 |
| 001 - CONTROL NUMBER | |
| control field | on1323246243 |
| 003 - CONTROL NUMBER IDENTIFIER | |
| control field | EBZ |
| 005 - DATE AND TIME OF LATEST TRANSACTION | |
| control field | 20251029164101.0 |
| 006 - FIXED-LENGTH DATA ELEMENTS--ADDITIONAL MATERIAL CHARACTERISTICS | |
| fixed length control field | m d |
| 007 - PHYSICAL DESCRIPTION FIXED FIELD--GENERAL INFORMATION | |
| fixed length control field | cr ||||||||||| |
| 008 - FIXED-LENGTH DATA ELEMENTS--GENERAL INFORMATION | |
| fixed length control field | 220604t20222022enk o 001 0 eng d |
| 040 ## - CATALOGING SOURCE | |
| Original cataloging agency | EBZ |
| Language of cataloging | eng |
| Transcribing agency | EBZ |
| 015 ## - NATIONAL BIBLIOGRAPHY NUMBER | |
| National bibliography number | GBC2A7313 |
| Source | bnb |
| 016 7# - NATIONAL BIBLIOGRAPHIC AGENCY CONTROL NUMBER | |
| Record control number | 020654187 |
| Source | Uk |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781000627329 |
| Qualifying information | electronic book |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1000627322 |
| Qualifying information | electronic book |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781003198123 |
| Qualifying information | electronic book |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1003198120 |
| Qualifying information | electronic book |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 9781000627336 |
| Qualifying information | electronic book |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| International Standard Book Number | 1000627330 |
| Qualifying information | electronic book |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 1032055626 |
| 020 ## - INTERNATIONAL STANDARD BOOK NUMBER | |
| Canceled/invalid ISBN | 9781032055626 |
| 024 7# - OTHER STANDARD IDENTIFIER | |
| Standard number or code | 10.4324/9781003198123 |
| Source of number or code | doi |
| 037 ## - SOURCE OF ACQUISITION | |
| Stock number | 9781003198123 |
| Source of stock number/acquisition | Taylor & Francis |
| 050 #4 - LIBRARY OF CONGRESS CALL NUMBER | |
| Classification number | HF5625.15 |
| Item number | A78 2022 |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 001000 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 001030 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | BUS |
| Subject category code subdivision | 003000 |
| Source | bisacsh |
| 072 #7 - SUBJECT CATEGORY CODE | |
| Subject category code | KJC |
| Source | bicssc |
| 049 ## - LOCAL HOLDINGS (OCLC) | |
| Holding library | MAIN |
| 245 00 - TITLE STATEMENT | |
| Title | Artificial intelligence in accounting : |
| Remainder of title | organisational and ethical implications / |
| Statement of responsibility, etc. | edited by Othmar M. Lehner and Carina Knoll. |
| 264 #1 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Place of production, publication, distribution, manufacture | Abingdon, Oxon ; |
| -- | New York, NY : |
| Name of producer, publisher, distributor, manufacturer | Routledge, |
| Date of production, publication, distribution, manufacture, or copyright notice | 2022. |
| 264 #4 - PRODUCTION, PUBLICATION, DISTRIBUTION, MANUFACTURE, AND COPYRIGHT NOTICE | |
| Date of production, publication, distribution, manufacture, or copyright notice | ©2022 |
| 300 ## - PHYSICAL DESCRIPTION | |
| Extent | 1 online resource |
| 336 ## - CONTENT TYPE | |
| Content type term | text |
| Content type code | txt |
| Source | rdacontent |
| 337 ## - MEDIA TYPE | |
| Media type term | computer |
| Media type code | c |
| Source | rdamedia |
| 338 ## - CARRIER TYPE | |
| Carrier type term | online resource |
| Carrier type code | cr |
| Source | rdacarrier |
| 341 0# - | |
| -- | textual |
| -- | sapdv |
| -- | EBSCOhost |
| 490 1# - SERIES STATEMENT | |
| Series statement | Routledge studies in accounting |
| 504 ## - BIBLIOGRAPHY, ETC. NOTE | |
| Bibliography, etc | Includes bibliographical references and index. |
| 505 0# - FORMATTED CONTENTS NOTE | |
| Formatted contents note | Part I Introduction to Artificial Intelligence and Big Data in Accounting -- Organisational and Ethical Perspectives / Othmar M. Lehner and Carina Knoll -- Artificial Intelligence-driven Accounting (AIDA): Future Insights and Organisational Implications / Othmar M. Lehner, Susanne Leitner-Hanetseder, Christoph Eisl and Carina Knoll -- Part II Organisational Implications -- The "Human" Factor in a Digital Accounting World / Shawnie Kruskopf, Charlotta Lobbas, Hanna Meinander and Kira Söderling -- Quo Vadis Accountancy? - Future Roles and Responsibilities / Susanne Leitner-Hanetseder, Othmar M. Lehner, Christoph Eisl and Carina Knoll -- The Need for an Adapted Skillset for Accountants-What Does Accounting Education Literature Tell Us? / Susanne Leitner-Hanetseder, Carina Knoll, Christoph Eisl and Othmar M. Lehner -- Cybernetic Limits of Artificial Intelligence in Accounting and a Future Research Agenda / Heimo Losbichler and Othmar M. Lehner -- Good Governance of AI and Big Data Processes in Accounting and Auditing / Tatu Jauhiainen and Othmar M. Lehner -- Cybersecurity in Accounting Research / Elina Haapamäki and Jukka Sihvonen -- Part III Ethical Implications -- Ethics and the Future of Artificial Intelligence in Auditing / Michael Alles, Ivy Munoko and Miklos Vasarhelyi -- Ethical Challenges and Normative Thinking in AIDA / Othmar M. Lehner, Kim Ittonen, Hanna Silvola and Eva Ström -- The Promise of Digital Accounting and Auditing: Brave New World or Dystopia? / Hannah Seligson and Othmar M. Lehner. |
| 520 ## - SUMMARY, ETC. | |
| Summary, etc. | 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. |
| 532 #0 - | |
| -- | EBSCOhost |
| -- | "EBSCO evaluates our products based on the Web Content Accessibility Guidelines (WCAG) and the related Section 508 and EN 301 549 regulations in the US and EU. Most EBSCO products are substantially conformant with WCAG 2.2 level AA." Source: https://connect.ebsco.com/s/article/EBSCO-VPATs?language=en_US. Last accessed April 22, 2025. |
| 545 0# - BIOGRAPHICAL OR HISTORICAL DATA | |
| Biographical or historical data | 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. |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| General subdivision | Moral and ethical aspects. |
| 9 (RLIN) | 57725 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| General subdivision | Data processing. |
| 9 (RLIN) | 57817 |
| 650 #0 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| 9 (RLIN) | 58441 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| Source of heading or term | bisacsh |
| 9 (RLIN) | 64281 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| Source of heading or term | bisacsh |
| 9 (RLIN) | 64282 |
| 650 #7 - SUBJECT ADDED ENTRY--TOPICAL TERM | |
| Topical term or geographic name as entry element | |
| Source of heading or term | bisacsh |
| 9 (RLIN) | 58654 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Lehner, Othmar M., |
| Relator term | editor. |
| 9 (RLIN) | 64283 |
| 700 1# - ADDED ENTRY--PERSONAL NAME | |
| Personal name | Knoll, Carina, |
| Relator term | editor. |
| 9 (RLIN) | 64284 |
| 776 08 - ADDITIONAL PHYSICAL FORM ENTRY | |
| Relationship information | Print version: |
| International Standard Book Number | 1032055626 |
| -- | 9781032055626 |
| 830 #0 - SERIES ADDED ENTRY--UNIFORM TITLE | |
| Uniform title | Routledge studies in accounting. |
| 9 (RLIN) | 64285 |
| 856 40 - ELECTRONIC LOCATION AND ACCESS | |
| Materials specified | EBSCOhost |
| Uniform Resource Identifier | <a href="https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=3300192">https://search.ebscohost.com/login.aspx?direct=true&scope=site&db=nlebk&db=nlabk&AN=3300192</a> |
| 938 ## - | |
| -- | YBP Library Services |
| -- | YANK |
| -- | 17974649 |
| 938 ## - | |
| -- | YBP Library Services |
| -- | YANK |
| -- | 302919662 |
| 938 ## - | |
| -- | EBSCOhost |
| -- | EBSC |
| -- | 3300192 |
| 938 ## - | |
| -- | Askews and Holts Library Services |
| -- | ASKH |
| -- | AH39681461 |
| 994 ## - | |
| -- | 92 |
| -- | N$T |
No items available.