The Academic view and the Professional Practice of Artificial Intelligence in Management Accounting: A Comparative Analysis

Meryem Hanini (), Said El Ganich () and Grégory Wegmann ()
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Meryem Hanini: Université Hassan 1er [Settat], CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UMLP - Université Marie et Louis Pasteur - UBFC - Université Bourgogne Franche-Comté [COMUE] - UBE - Université Bourgogne Europe
Said El Ganich: Université Hassan 1er [Settat]
Grégory Wegmann: CREGO - Centre de Recherche en Gestion des Organisations - Université de Haute-Alsace (UHA) - Université de Haute-Alsace (UHA) Mulhouse - Colmar - UMLP - Université Marie et Louis Pasteur - UBFC - Université Bourgogne Franche-Comté [COMUE] - UBE - Université Bourgogne Europe

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Abstract: This paper presents a comparative content analysis of the views of the scholars and the professionals regarding Artificial Intelligence (AI) in management accounting. The analysis investigates how each perspective constructs the purpose and implications of AI, through a review of ten peer-reviewed articles and ten institutional or consulting reports. It reveals a persistent gap since academic researchers frame AI as a crucial driver of the epistemological and ethical transformation, while practitioners use AI as an emerging technology to improve efficiency, competency and governance. Despite the differences, the two perspectives share a common standpoint concerning the pivotal role of hybrid competencies changing the management accountant's role. The paper serves a threefold purpose; theoretically, the goal is to situate AI within distinct epistemological traditions while methodologically, the article demonstrates the importance of content analysis in bridging theory and practice. Practically, the paper identifies the enrichment of "hybrid competencies" concept through the reciprocal learning between scholars and professional experts.

Keywords: Research-Practice Gap; Management Control; Hybrid Competencies; Artificial Intelligence (search for similar items in EconPapers)
Date: 2025-12-29
Note: View the original document on HAL open archive server: https://hal.science/hal-05654157v1
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Published in International Conference on Economics and Finance Research, Dec 2025, Paris, France

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