Artificial Intelligence for Decision-Makers

Viktor Hugo Elliot · Mari Paananen · Miroslaw Staron

26 citations0/0 files storedJournal of Emerging Technologies in Accounting

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Accounting Education and Careers Artificial Intelligence Applications Impact of AI and Big Data on Business and Society

Abstract

ABSTRACT We propose an exercise with the purpose of providing a basic understanding of key concepts within AI and extending the understanding of AI beyond mathematics. The exercise allows participants to carry out analysis based on accounting data using visualization tools as well as to develop their own machine learning algorithms that can mimic their decisions. Finally, we also problematize the use of AI in decision-making, with such aspects as biases in data and/or ethical concerns. JEL Classifications: A29; C44; C45; D81; M41.

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1976The Structure of "Unstructured" Decision Processes 1960The new science of management decision.1992Strategic decision making 1980The roles of accounting in organizations and society 2000Conceptualizing management accounting change: an institutional framework 2014Measuring Readability in Financial Disclosures 1987The archeology of accounting systems 2017The evolution of 10-K textual disclosure: Evidence from Latent Dirichlet Allocation

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