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

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.