Angella Ndaka , Philippe J.C. Lassou , Konan Anderson Seny Kan , Samuel Fosso-Wamba
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Toward response-able AI: A decolonial perspective to AI-enabled accounting systems in Africa
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.
期刊介绍:
Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations