应用人工智能增强型研究方法为会计实践提供信息的启示:通过人工智能制定与季节性工作有关的问责规定

IF 3.5 Q1 BUSINESS, FINANCE
Bronwyn Eager, Craig Deegan, Terese Fiedler
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引用次数: 0

摘要

目的本研究的目的是详细展示如何利用人工智能(AI)就会计在解决关键的可持续发展相关问题中的作用提出有价值的见解和建议。研究结果通过使用人工智能并借鉴作者创建的知识库,作者开发出了有可能促进季节性工人利益的处方。在此过程中,作者专注于开发有用的详细指南,以帮助同事们将人工智能应用于各种研究问题。通过利用人工智能工具增强传统的范围界定研究技术,作者提出了一个框架,以协助未来在会计和问责制等领域的研究。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Insights into the application of AI-augmented research methods for informing accounting practice: the development – through AI - of accountability-related prescriptions pertaining to seasonal work

Purpose

The purpose of this study is to provide a detailed demonstration of how artificial intelligence (AI) can be used to potentially generate valuable insights and recommendations regarding the role of accounting in addressing key sustainability-related issues.

Design/methodology/approach

The study offers a novel method for leveraging AI tools to augment traditional scoping study techniques. The method was used to show how the authors can produce recommendations for potentially enhancing organisational accountability pertaining to seasonal workers.

Findings

Through the use of AI and informed by the knowledge base that the authors created, the authors have developed prescriptions that have the potential to advance the interests of seasonal workers. In doing so, the authors have focussed on developing a useful and detailed guide to assist their colleagues to apply AI to various research questions.

Originality/value

This study demonstrates the ability of AI to assist researchers in efficiently finding solutions to social problems. By augmenting traditional scoping study techniques with AI tools, the authors present a framework to assist future research in such areas as accounting and accountability.

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来源期刊
Meditari Accountancy Research
Meditari Accountancy Research BUSINESS, FINANCE-
CiteScore
7.80
自引率
14.30%
发文量
66
期刊介绍: Meditari Accountancy Research (MEDAR). MEDAR takes its name from the Latin for constantly pondering, suggesting a journey towards a better understanding of accountancy related matters through research. Innovative and interdisciplinary approaches are encouraged. The journal is a double blind refereed publication that welcomes manuscripts using diverse research methods that address a wide range of accountancy related topics, where the terms accountancy and accounting are interpreted broadly. Manuscripts should be theoretically underpinned. Topics may include, but are not limited to: Auditing, Financial reporting, Impact of accounting on organizations, Impact of accounting on capital markets, Impact of accounting on individuals, Management accounting, Public sector accounting, Regulation of the profession, Risk management, Social and environmental disclosure, Impact of taxation on society, Accounting education, Accounting ethics.
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