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.
Siau, Keng Leng; Nah, Fiona; Eschenbrenner, Brenda L.; and Chen, Langtao, "AI in Accounting: A Value-Focused Thinking Study" (2022). PACIS 2022 Proceedings. 343.
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