Artificial Intelligence in Accounting and Auditing: Accessing the Corporate Implications
Gespeichert in:
| Hauptverfasser: | , , |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Cham
Springer
[2024]
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| Schlagworte: | |
| Online-Zugang: | Inhaltsverzeichnis |
| Beschreibung: | xiii, 240 Seiten Illustrationen |
| ISBN: | 9783031713705 |
Internformat
MARC
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| 650 | 4 | |a Artificial Intelligence | |
| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Financial Accounting | |
| 650 | 4 | |a Auditing | |
| 650 | 4 | |a Risk Management | |
| 650 | 4 | |a Financial engineering | |
| 650 | 4 | |a Artificial intelligence | |
| 650 | 4 | |a Accounting | |
| 650 | 4 | |a Auditing | |
| 650 | 4 | |a Financial risk management | |
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Datensatz im Suchindex
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Contents 1 The New Corporate Data Ecosystem 1 Federica De Santis 1.1 1.2 Introduction The Data. Delude: How the Corporate Data Ecosystem Is Expanding The Emergence of Big Data: Definition and Evolution The Sources of Big Data 1.3 Big Data and Artificial Intelligence: Opportunities for Decision-Making and Control Processes 1.4 Big Data and Artificial Intelligence: What Are the Challenges for Contemporary Organizations The Nature and Complexity of Big Data The Black-Boxing Effect and Data Quality Issues Privacy and Security Concerns Interpretability and Bias in Artificial Intelligence Organizational Barriers to Analytics 1.5 Conclusions References 2 From Data to Corporate Decision-Making Process Mariarita Pierotti 2.1 From Data to Knowledge 2.2 Knowledge Management 2.3 The Problem-Solving Perspective 1 2 3 8 11 14 14 15 16 16 16 17 18 25 25 28 41 vii
vüi 3 CONTENTS The Data Warehouse The Data Mart The ETL System The OLAP Systems Data Mining 2.4 The New Decision-Making Paradigm References 43 45 45 46 48 49 57 An Introduction to Artificial Intelligence 63 Anna Monreale 3.1 Introduction 3.2 Data Mining and Machine Learning Supervised Machine Learning Unsupervised Machine Learning 3.3 Deep Learning Supervised Deep Learning Models Unsupervised Deep Learning Models and Generative Models Generative Large Language Models 3.4 Conclusion References 4 5 The Need of Trustworthy Artificial Intelligence Anna Monreale 4.1 Introduction 4.2 AI Regulation 4.3 Fairness, Explainability, and Privacy in AI Lifecycle Biases and Fairness Explainability Privacy 4.4 Conclusion References Artificial Intelligence to Support Business Decisions Federica De Santis 5.1 Introduction 5.2 History and Evolution of Artificial Intelligence in Business Contexts 5.3 Artificial Intelligence Applications in Decision-Making Processes 63 65 66 77 83 84 85 87 88 89 91 91 93 94 96 98 101 104 104 107 107 108 111
CONTENTS Theoretical Foundations on AI’s Adoption in Business Contexts Artificial Intelligence for Operational, Tactical, and Strategie Decisions The Automation-Augmentation Debate Challenges and Future Trends of Using AI for Business Decisions 5.4 Conclusions References ix 112 117 120 124 128 129 Artificial Intelligence for Risk Management Federica De Santis 6.1 Introduction 6.2 Fundamentals of Risk Management 6.3 AI Applications in Risk Management: Opportunities and Challenges 6.4 Conclusions References 139 AI for Financial Accounting Mariarita Pierotti 7.1 Digitalization in Accounting 7.2 AI in Accounting Environment 7.3 AI Adoption: Challengesfor the Accounting Profession 7.4 ChatGPT in the Accounting Field 7.5 Conclusions References 155 AI for Managerial Accounting Mariarita Pierotti 8.1 Modern Managerial Accounting 8.2 Business Intelligence and Analytics for Managerial Accounting 8.3 Integration of Data Analytics in ERP Systems for Management Accounting The Managerial Accounting Data Analytics (MADA) Framework 8.4 Machine Learning for Management Accounting Creating Measures from Textual Data Creating Measures from Other Than Textual Sources 139 141 147 151 152 155 159 162 166 167 168 171 171 173 176 177 181 182 182
X 9 10 CONTENTS Prediction Methods for MA 8.5 AI Ethics for Managerial Accounting References 183 188 189 Artificial Intelligence in Auditing Federica De Santis 9.1 Introduction 9.2 The History of Digital Technologies in Auditing: An Overview 9.3 Opportunities and Challenges of Introducing AI in the Audit Process: A Literature Review Opportunities of Using AI in Financial Statements Audit . Challenges Related to the Use of AI in Financial Statements Audit 9.4 Conclusions References 193 Using AI in the Business Context: Initial Applications in the Italian Business Environment Mariarita Pierotti 10.1 Introduction 10.2 The Application of Al in Italian Business Environment 210 10.3 Artificial Intelligence Solution Classes 10.4 AI to Support Business Decisions 10.5 AI for Managerial Accounting Embedded in an ERP Solution Target Process Model and Technical Solution 10.6 AI for Financial Accounting: Main Solutions Robot Process Automation (RFA) Business Case Optical Character Recognition (OCR) Solutions Business Case Index 193 195 197 198 201 202 203 209 209 211 213 213 214 215 219 224 227 |
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| dewey-tens | 330 - Economics 650 - Management and auxiliary services |
| discipline | Wirtschaftswissenschaften |
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| illustrated | Illustrated |
| indexdate | 2025-02-21T09:01:36Z |
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| isbn | 9783031713705 |
| language | English |
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| physical | xiii, 240 Seiten Illustrationen |
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| spelling | Pierotti, Mariarita Verfasser aut Artificial Intelligence in Accounting and Auditing Accessing the Corporate Implications Mariarita Pierotti, Anna Monreale, Federica De Santis Cham Springer [2024] xiii, 240 Seiten Illustrationen txt rdacontent n rdamedia nc rdacarrier Financial Technology and Innovation Artificial Intelligence Accounting Financial Accounting Auditing Risk Management Financial engineering Artificial intelligence Financial risk management Monreale, Anna Verfasser aut De Santis, Federica Verfasser (DE-588)1232761044 aut Erscheint auch als Online-Ausgabe 978-3-031-71371-2 Digitalisierung UB Regensburg - ADAM Catalogue Enrichment application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=035434146&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis |
| spellingShingle | Pierotti, Mariarita Monreale, Anna De Santis, Federica Artificial Intelligence in Accounting and Auditing Accessing the Corporate Implications Financial Technology and Innovation Artificial Intelligence Accounting Financial Accounting Auditing Risk Management Financial engineering Artificial intelligence Financial risk management |
| title | Artificial Intelligence in Accounting and Auditing Accessing the Corporate Implications |
| title_auth | Artificial Intelligence in Accounting and Auditing Accessing the Corporate Implications |
| title_exact_search | Artificial Intelligence in Accounting and Auditing Accessing the Corporate Implications |
| title_full | Artificial Intelligence in Accounting and Auditing Accessing the Corporate Implications Mariarita Pierotti, Anna Monreale, Federica De Santis |
| title_fullStr | Artificial Intelligence in Accounting and Auditing Accessing the Corporate Implications Mariarita Pierotti, Anna Monreale, Federica De Santis |
| title_full_unstemmed | Artificial Intelligence in Accounting and Auditing Accessing the Corporate Implications Mariarita Pierotti, Anna Monreale, Federica De Santis |
| title_short | Artificial Intelligence in Accounting and Auditing |
| title_sort | artificial intelligence in accounting and auditing accessing the corporate implications |
| title_sub | Accessing the Corporate Implications |
| topic | Financial Technology and Innovation Artificial Intelligence Accounting Financial Accounting Auditing Risk Management Financial engineering Artificial intelligence Financial risk management |
| topic_facet | Financial Technology and Innovation Artificial Intelligence Accounting Financial Accounting Auditing Risk Management Financial engineering Artificial intelligence Financial risk management |
| url | http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=035434146&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
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