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AI in management control: Emergent forms, practices, and infrastructures
Stockholm University, Faculty of Social Sciences, Stockholm Business School, Accounting.ORCID iD: 0000-0002-2140-8959
Number of Authors: 12024 (English)In: Critical Perspectives on Accounting, ISSN 1045-2354, E-ISSN 1095-9955, article id 102701Article in journal (Refereed) Published
Abstract [en]

This paper discusses the significance of Artificial Intelligence (AI), particularly Machine Learning (ML) and Large Language Processing (LLP), in the context of management control. The key concern is the epistemological shift from traditional deductive approaches to an inductive approach brought about by AI technologies. The paper elaborates on shifts related to the forms, practices, and infrastructures of management control, discussing new avenues for research in social studies of accounting. The discussion outlines how the integration of AI in accounting not only changes accounting practice but also fuels the relevance of some of the prior insights about social aspects of calculative practices. On a final note, the paper also suggests that, given the speed and scope at which new calculative technology is being introduced in virtually all parts of society, accounting scholars may draw upon prior insights and contribute to wider debates about the social impact of AI in society.

Place, publisher, year, edition, pages
2024. article id 102701
National Category
Business Administration
Research subject
Business Administration
Identifiers
URN: urn:nbn:se:su:diva-225112DOI: 10.1016/j.cpa.2023.102701ISI: 001248385000001Scopus ID: 2-s2.0-85181824367OAI: oai:DiVA.org:su-225112DiVA, id: diva2:1824822
Funder
The Jan Wallander and Tom Hedelius FoundationAvailable from: 2024-01-08 Created: 2024-01-08 Last updated: 2024-11-13Bibliographically approved

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Sundström, Andreas

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