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The Role of Artificial Intelligence in Management Accounting: An Exploratory Case Study

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Digital Transformation in Accounting and Auditing

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Abstract

Artificial intelligence (AI) is a trending topic in several contemporary interdisciplinary studies. Managerial accounting absorbs the expected benefits of AI expansion and transforms accountants’ responsibilities. This disruptive technology radically changes the role played by professionals, reducing routine tasks and enhancing their strategic role in the company. This study focuses on European startups that provide decentralized and automated accounting protocols. Several sources, such as a white paper, the company’s website, and interviews with top management, were used to explore this phenomenon. The results are guided by a rigorous qualitative methodology and show the impacts on financial, customer management, operational, and organizational areas. Our article aims to contribute to theory and practice. In particular, the accountant’s new role was observed under the lens of contingency theory, a valid theoretical construct for exploring social changes resulting from the introduction of technologies.

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Acknowledgements

The authors thank the CEO, the CTO, and all experts for their availability.

Funding

This research did not receive any specific grants from funding agencies in the public, commercial, or not-for-profit sectors.

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Authors and Affiliations

  1. Department of Management “Valter Cantino”, University of Turin, Turin, Italy

    Silvana Secinaro, Davide Calandra, Federico Lanzalonga & Paolo Biancone

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  1. Silvana Secinaro
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  2. Davide Calandra
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  3. Federico Lanzalonga
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  4. Paolo Biancone
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Correspondence to Davide Calandra .

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  1. Monash University, BSD City, Tangerang Selatan, Indonesia

    Arif Perdana

  2. DePaul University, Chicago, IL, USA

    Tawei Wang

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Secinaro, S., Calandra, D., Lanzalonga, F., Biancone, P. (2024). The Role of Artificial Intelligence in Management Accounting: An Exploratory Case Study. In: Perdana, A., Wang, T. (eds) Digital Transformation in Accounting and Auditing. Palgrave Macmillan, Cham. https://doi.org/10.1007/978-3-031-46209-2_8

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  • DOI: https://doi.org/10.1007/978-3-031-46209-2_8

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