Intelligenza artificiale e accounting: le possibili relazioni

Diego Valentinetti and Michele A. Reaa

MANAGEMENT CONTROL, 2023, vol. 2023/2, issue 2, 93-116

Abstract: Artificial Intelligence (AI) is increasingly emerging as a new frontier in business studies. The main feature of this group of technologies lies in the ability to replicate human behaviors and cognitive processes for the resolution of complex problems, including those related to business activities and choices. To investigate how this phenomenon is emerging in the scientific debate, this paper proposes a systematic literature review on the role of AI in the context of corporate accounting systems. In particular, our analysis aims at identifying how scholars unveil potential impli-cations and consequences related to financial accounting systems and instruments (i.e., financial accounting, reporting, and auditing) and management accounting. The analysis carried out seems to emphasize the role of AI tools which, on the one hand, aim to automate repetitive and standardized operations, and on the other hand appear to be able to significantly support decision-making processes for management control. This dual functionality can be related to the broader debate on the ability of the so-called smart technologies to give a significant impetus to the development of accounting information systems.

Date: 2023
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