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Debates

Debate: Will AI affect the transparency and accountability of public sector accounting?

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References

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  • Bracci, E., Mouhcine, T., Rana, T., & Wickramasinghe, D. (2022). Risk management and management accounting control systems in public sector organizations: a systematic literature review. Public Money & Management, 42(6), 395–402. https://doi.org/10.1080/09540962.2021.1963071
  • Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International Journal of Accounting Information Systems, 48, 100598.
  • Henman, P. (2020). Improving public services using artificial intelligence: possibilities, pitfalls, governance. Asia Pacific Journal of Public Administration, 42(4), 209–221.
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  • Zhang, Y., Xiong, F., Xie, Y., Fan, X., & Gu, H. (2020). The impact of artificial intelligence and blockchain on the accounting profession. IEEE Access, 8, 110461–110477.

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