导师出版前的试教教材讲义
Textbbook:
Artificial Intelligence in Accounting and Auditing: Accessing the Corporate Implications
Author(s): Mariarita Pierotti
Department  of  Computer  Science University  of  Pisa Pisa,  Italy



Contents
1 The New Corporate Data Ecosystem
1.1 Introduction
1.2 The Data Deluge: How the Corporate Data Ecosystem Is Expanding
The Emergence of Big Data: Definition and Evolution
The Sources of Big Data
1.3 Big Data and Artificial Intelligence: Opportunities for Decision-Making and Control Processes
1.4 Big Data and Artificial Intelligence: What Are the Challenges for Contemporary Organizations
The Nature and Complexity of Big Data
The Black-Boxing Effect and Data Quality Issues
Privacy and Security Concerns
Interpretability and Bias in Artificial Intelligence
Organizational Barriers to Analytics
1.5 Conclusions
References
2 From Data to Corporate Decision-Making Process
2.1 From Data to Knowledge
2.2 Knowledge Management
2.3 The Problem-Solving Perspective
The Data Warehouse
The Data Mart
The ETL System
The OLAP Systems
Data Mining
2.4 The New Decision-Making Paradigm
References
3 An Introduction to Artificial Intelligence
3.1 Introduction
3.2 Data Mining and Machine Learning
Supervised Machine Learning
Classification Models
Ensemble Models
Neural Network Models
Regression Models
Unsupervised Machine Learning
Clustering
Association Rule Mining
Anomaly Detection
3.3 Deep Learning
Supervised Deep Learning Models
Unsupervised Deep Learning Models and Generative Models
Generative Large Language Models
3.4 Conclusion
References
4 The Need of Trustworthy Artificial Intelligence
4.1 Introduction
4.2 AI Regulation
4.3 Fairness, Explainability, and Privacy in AI Lifecycle
Biases and Fairness
Explainability
Privacy
4.4 Conclusion
References
5 Artificial Intelligence to Support Business Decisions
5.1 Introduction
5.2 History and Evolution of Artificial Intelligence in Business Contexts
5.3 Artificial Intelligence Applications in Decision-Making Processes
Theoretical Foundations on AI’s Adoption in Business Contexts
Artificial Intelligence for Operational, Tactical, and Strategic Decisions
The Automation-Augmentation Debate
Challenges and Future Trends of Using AI for Business Decisions
Data Quality and Issues in Data Management
AI Integration with Legacy Systems
Transparency and Interpretability. Looking for Explainable AI (XAI)
AI Hallucination and Biases
Ethical and Legal Concerns
5.4 Conclusions
References
6 Artificial Intelligence for Risk Management
6.1 Introduction
6.2 Fundamentals of Risk Management
6.3 AI Applications in Risk Management: Opportunities and Challenges
6.4 Conclusions
References
7 AI for Financial Accounting
7.1 Digitalization in Accounting
7.2 AI in Accounting Environment
7.3 AI Adoption: Challenges for the Accounting Profession
7.4 ChatGPT in the Accounting Field
7.5 Conclusions
References
8 AI for Managerial Accounting
8.1 Modern Managerial Accounting
8.2 Business Intelligence and Analytics for Managerial Accounting
8.3 Integration of Data Analytics in ERP Systems for Management Accounting
The Managerial Accounting Data Analytics (MADA) Framework
8.4 Machine Learning for Management Accounting
Creating Measures from Textual Data
Creating Measures from Other Than Textual Sources
Prediction Methods for MA
8.5 AI Ethics for Managerial Accounting
References
9 Artificial Intelligence in Auditing
9.1 Introduction
9.2 The History of Digital Technologies in Auditing: An Overview
9.3 Opportunities and Challenges of Introducing AI in the Audit Process: A Literature Review
Opportunities of Using AI in Financial Statements Audit
Challenges Related to the Use of AI in Financial Statements Audit
9.4 Conclusions
References
10 Using AI in the Business Context: Initial Applications in the Italian Business Environment
10.1 Introduction
10.2 The Application of AI in Italian Business Environment
10.3 Artificial Intelligence Solution Classes
10.4 AI to Support Business Decisions
10.5 AI for Managerial Accounting Embedded in an ERP Solution
Target Process Model and Technical Solution
10.6 AI for Financial Accounting: Main Solutions
Robot Process Automation (RPA) Business Case
Target Process Model and Technical Solution
Methodology
Optical Character Recognition (OCR) Solutions Business Case
Target Process Model and Technical Solution
Index