LEADER 04658nam 22007215 450 001 9910899899303321 005 20241027115927.0 010 $a9783031713712 010 $a3031713710 024 7 $a10.1007/978-3-031-71371-2 035 $a(MiAaPQ)EBC31741958 035 $a(Au-PeEL)EBL31741958 035 $a(CKB)36410322000041 035 $a(DE-He213)978-3-031-71371-2 035 $a(EXLCZ)9936410322000041 100 $a20241027d2024 u| 0 101 0 $aeng 135 $aurcnu|||||||| 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aArtificial Intelligence in Accounting and Auditing $eAccessing the Corporate Implications /$fby Mariarita Pierotti, Anna Monreale, Federica De Santis 205 $a1st ed. 2024. 210 1$aCham :$cSpringer Nature Switzerland :$cImprint: Palgrave Macmillan,$d2024. 215 $a1 online resource (249 pages) 311 08$a9783031713705 311 08$a3031713702 320 $aIncludes bibliographical references and index. 327 $a1. The new corporate data ecosystem (Federica De Santis) -- 2. From data to corporate decision-making process (Mariarita Pierotti) -- 3. An introduction to Artificial Intelligence (Anna Monreale) -- 4. The need of Trustworthy Artificial intelligence (Anna Monreale) -- 5. Artificial Intelligence to support Business Decisions (Federica De Santis) -- 6. AI for risk management (Federica De Santis) -- 7. AI for financial accounting (Mariarita Pierotti) -- 8. AI for managerial accounting (Mariarita Pierotti) -- 9. Artificial Intelligence in Auditing (Federica De Santis). 10. Using AI in business context: case studies (Mariarita Pierotti). 330 $aThis 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. 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. 606 $aFinancial engineering 606 $aArtificial intelligence 606 $aAccounting 606 $aAuditing 606 $aFinancial risk management 606 $aFinancial Technology and Innovation 606 $aArtificial Intelligence 606 $aAccounting 606 $aFinancial Accounting 606 $aAuditing 606 $aRisk Management 615 0$aFinancial engineering. 615 0$aArtificial intelligence. 615 0$aAccounting. 615 0$aAuditing. 615 0$aFinancial risk management. 615 14$aFinancial Technology and Innovation. 615 24$aArtificial Intelligence. 615 24$aAccounting. 615 24$aFinancial Accounting. 615 24$aAuditing. 615 24$aRisk Management. 676 $a006.3 700 $aPierotti$b Mariarita$0607826 702 $aMonreale$b Anna 702 $aDe Santis$b Federica 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bMiAaPQ 906 $aBOOK 912 $a9910899899303321 996 $aArtificial Intelligence in Accounting and Auditing$94329753 997 $aUNINA