Artificial intelligence in accounting : organisational and ethical implications

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.