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

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bachelor_Salonen_Emmi_2024.pdf (1.17 MB)
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School of Business | Bachelor's thesis
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Date
2024
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Mcode
Degree programme
Tieto- ja palvelujohtaminen
Language
en
Pages
31
Series
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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