Toward response-able AI: A decolonial perspective to AI-enabled accounting systems in Africa

Angella Ndaka, Philippe J.C. Lassou, Konan Anderson Seny Kan and Samuel Fosso-Wamba

CRITICAL PERSPECTIVES ON ACCOUNTING, 2024, vol. 99, issue C

Abstract: This research draws from decolonial, and feminist Science and Technologies Studies approaches to explore the power dynamics of accounting knowledge systems in African contexts. It investigates traditional African indigenous accounting systems, then focuses on the current accounting systems used on the continent and future accounting possibilities presented by AI. We argue that while current accounting systems used in Africa are dominantly Western-centric, AI may reproduce and amplify this structural and systemic power dominance, which has further socio-material consequences on the continent. In trying to mitigate these effects, we propose response-ability in the conceptualization, design, and adoption of AI accounting systems. Fundamentally, we aim to open a discussion for rethinking how these systems can address social issues in alternative worlds and consider alternative and indigenous knowledge systems in African contexts. Toward this end, we seek to open conversations on how accounting AI applications can be designed and adopted in ways that reflect and promote the fundamental principles of objectivity, transparency, accountability, and trustworthiness as embedded locally in African community life and values.

Keywords: Artificial Intelligence (AI); Accounting Systems; African Knowledge; Decolonial perspective; Informality; Response-ability (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:eee:crpeac:v:99:y:2024:i:c:s1045235424000352

DOI: 10.1016/j.cpa.2024.102736

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