Accounting

This book focuses on the transformation of accounting and auditing based on AI and Big Data. It not only provides a thorough and critical overview of the status-quo and the reports surrounding these technologies, but also presents a future outlook on the ethical and normative implications concerning opportunities, risks and limits. The book discusses topics such as future, human-machine collaboration, cybernetic approaches to decision making, and ethical guidelines for good corporate governance of AI-based algorithms and Big Data in accounting and auditing.