The New Job Descriptions in Management Accounting Imposed by Recent Developments in AI, A Literature Review

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School of Business | Bachelor's thesis
Electronic archive copy is available locally at the Harald Herlin Learning Centre. The staff of Aalto University has access to the electronic bachelor's theses by logging into Aaltodoc with their personal Aalto user ID. Read more about the availability of the bachelor's theses.

Date

2024

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Mcode

Degree programme

Tieto- ja palvelujohtaminen

Language

en

Pages

31

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Abstract

This bachelor’s thesis aims to present how the recent developments in artificial intelligence could affect the job descriptions of those working in management accounting. This research question is approached with a literature review, by first presenting an overview of the field of artificial intelligence. This is then followed by an analysis of the developing legal environment around artificial intelligence, a review of relevant economic theory regarding labor, and a review of literature from management accounting and artificial intelligence. The findings suggest that in the future management accounting professionals will likely benefit from and need at least some form of new technical and legal knowledge in artificial intelligence in their day-to-day jobs. The technical and practical details of these skills remain unclear.

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Thesis advisor

Hekkala, Riitta

Keywords

artificial intelligence, human-centered artificial intelligence, management accounting, aI regulation

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