AI in management control: Emergent forms, practices, and infrastructures
Critical Perspectives on Accounting,
Год журнала:
2024,
Номер
99, С. 102701 - 102701
Опубликована: Янв. 5, 2024
This
paper
discusses
the
significance
of
Artificial
Intelligence
(AI),
particularly
Machine
Learning
(ML)
and
Large
Language
Processing
(LLP),
in
context
management
control.
The
key
concern
is
epistemological
shift
from
traditional
deductive
approaches
to
an
inductive
approach
brought
about
by
AI
technologies.
elaborates
on
shifts
related
forms,
practices,
infrastructures
control,
discussing
new
avenues
for
research
social
studies
accounting.
discussion
outlines
how
integration
accounting
not
only
changes
practice
but
also
fuels
relevance
some
prior
insights
aspects
calculative
practices.
On
a
final
note,
suggests
that,
given
speed
scope
at
which
technology
being
introduced
virtually
all
parts
society,
scholars
may
draw
upon
contribute
wider
debates
impact
society.
Язык: Английский
On the juggernaut of artificial intelligence in organizations, research and society
Critical Perspectives on Accounting,
Год журнала:
2024,
Номер
100, С. 102759 - 102759
Опубликована: Июль 14, 2024
Язык: Английский
Closing the books or keeping them open? Identity work in partner retirement from Big 4 accounting firms
Contemporary Accounting Research,
Год журнала:
2025,
Номер
unknown
Опубликована: Май 28, 2025
Abstract
One
view
of
the
socialization
experienced
by
professionals
in
global
Big
4
firms
suggests
that
intensity
engenders
a
strong
and
deep‐rooted
professional
identity.
We
scrutinize
this
claim
drawing
on
interviews
with
partners
who
retired
from
lifelong
employment
Japan.
Through
partners'
reflections
their
experiences
detaching
firm,
we
examine
how
manifests
identity
work.
find
identity,
which
often
appears
entrenched,
invariable,
heroic,
can
be
highly
fragile
vulnerable
to
changing
circumstances.
Before
leaving
interviewees
attempt
reconcile
“graduation”
feelings
obsolescence
growing
distance
previous
accomplishments.
After
revisit
built
throughout
careers.
Unable
move
selfhood
detached
they
refashion
relative
former
partner
self,
backgrounding
private
life
post‐firm
affiliations.
Not
knowing
“close
books,”
seek
comfort
old
“plot”
“characters,”
finding
ways
“keep
books
open”
even
after
“setting”
has
changed.
Our
results
reconfirm
powerful
during
tenure
but
run
counter
scholarship
characterizes
as
fixed.
Rather,
demonstrate
insecurity
underlying
our
service
heroes'
work
contingent
processes
engage
while
navigating
departure
4.
Язык: Английский
A Glimpse Into the Innovative Landscape of the Accounting Profession From the Perspective of Future Accountants
SSRN Electronic Journal,
Год журнала:
2024,
Номер
unknown
Опубликована: Янв. 1, 2024
Current
entrants
to
the
accounting
profession
confront
increasing
influences
of
digitalization
on
profession,
yet
how
these
perceive
such
trends
are
little
understood.
Based
42
interviews
with
final-year
students
at
a
North
American
university,
this
study
delves
into
perceptions
and
attitudes
future
accountants
toward
technological
developments
unfolding
in
they
aspire
join.
Our
findings
hold
significance
for
both
practitioners
professors,
shedding
light
not
only
students'
awareness
shifts
but
also
their
enthusiasm
changes.
Despite
expressing
concerns
about
education
professional
training,
our
exhibit
self-efficacy
beliefs
skills.
They
see
technology
playing
pivotal
role
making
more
appealing
specialization,
emphasizing
value-added
tasks.
In
pinpointing
underlying
contemporary
generation
entering
amidst
digitalization,
provides
crucial
insights
that
may
be
used
cultivate
heightened
interest
profession.
Язык: Английский
Methods of Integrate Digital Transformation to the Development of Accounting and Auditing Trainees
Contributions to management science,
Год журнала:
2024,
Номер
unknown, С. 615 - 623
Опубликована: Янв. 1, 2024
Язык: Английский
Seeking Audit Quality
Опубликована: Дек. 15, 2024
The
audit
profession
operates
within
a
complex
institutional
framework,
balancing
the
competing
demands
of
professionalism
and
commercialism.
In
Netherlands,
this
balance
has
been
further
challenged
by
significant
social,
political,
regulatory
scrutiny
over
past
decade,
prompted
high-profile
incidents
raising
concerns
about
quality
services.
This
dissertation
investigates
how
Dutch
firm
responds
to
such
pressures,
focusing
on
everyday
practices
its
employees.
Through
qualitative
research
methods,
including
ethnography,
interviews,
case
study,
examines
three
key
areas:
implementation
root
cause
analysis
(RCA)
practice,
construction
findings
during
an
inspection
process,
dynamics
organizational
change
in
daily
operations.
first
study
draws
ethnographic
data
from
eight-month
explore
RCA
team
navigates
challenges
introducing
firm.
is
designed
identify
underlying
causes
adverse
events,
as
findings,
promote
learning.
However,
faced
resistance
both
leadership
practitioners.
They
engaged
extensive
legitimacy
work
adapt
practice
context,
where
errors
are
often
viewed
unacceptable
rather
than
opportunities
for
presents
process
model
revealing
was
internally
legitimized
adapted,
highlighting
complexity
embedding
tools
environment.
challenge
assumption
that
auditors
respond
only
symbolically
external
pressures.
second
investigate
good-enough
constructed
oversight
body-audit
interactions.
engagement
subjected
internal
reviews
with
differing
outcomes,
explores
professional
ambiguity
shapes
determination
audit.
stems
various
understandings
audit,
varying
interpretations
standards,
perspectives
creates
discursive
space.
interactions
shaped
auditors’
collective
memory
stringent
oversight.
notion
clear-cut
determinations
rejects
passive
actors
little
agency.
third
approaches
employing
social-symbolic
work—activities
shape
meaning
objects
like
performance
indicators
or
structures.
reveals
continuous
driven
who
take
role
agents.
These
agents
strive
make
initiatives
auditable,
is,
making
them
measurable
actionable,
aligned
firm’s
practice.
Change
manifests
form
new
objects.
argues
it
initially
unclear
which
materialize
signaling
willingness
crucial
firm's
effort
embrace
progress.
Язык: Английский