Towards the Intelligent Automation of Accounting Research: Systemised Literature Reviews

• Autorzy: Monika Łada , Jim Haslam , Bilal

Warianty tytułu

W kierunku inteligentnej automatyzacji badań rachunkowości: usystematyzowane przeglądy literatury

• Języki publikacji: EN

Abstrakty

EN

Purpose: The paper aims to highlight the trends in accounting research that used a literature review as their core research approach. The paper also provides an in-depth review of recent systemised reviews to analyse this trend. Methodology/approach: We analyse recent trends in systemised literature reviews in accounting along with coverage of related methodological considerations in research handbooks. Findings: The tendency to automate literature research is demonstrated. Initiatives to systematise the literature review were consistent with the standardisation of the research procedure necessary to develop specialised software. Identified examples of the application of big data analytics and artificial intelligence methods in the synthesis of various areas of accounting research signal the beginnings of the intelligent automation of literature research. Research limitations/implications: The intelligent automation of accounting research is a dynamic phenomenon that requires further, more in-depth analysis. Originality/value: The paper contributes to the very important and current topic of the digital transformation of accounting research. (original abstract)

Cel: Celem artykułu jest wskazanie zmian badań w rachunkowości, których głównym podejściem badawczym jest przegląd literatury. W artykule dokonano także szczegółowego przeglądu najnowszych usystematyzowanych przeglądów w celu analizy tej tendencji. Metodyka/podejście badawcze: Analizujemy najnowsze trendy w usystematyzowanych przeglądach literatury z zakresu rachunkowości wraz z uwzględnieniem powiązanych rozważań metodologicznych prezentowanych w podręcznikach z zakresu metod badawczych. Wyniki: Wykazano tendencję do automatyzacji badań literaturowych. Wysiłki zmierzające do usystematyzowania przeglądu literatury były spójne ze standaryzacją procedury badawczej niezbędnej do opracowania specjalistycznego oprogramowania. Zidentyfikowane przy- kłady zastosowania analityki big data i metod sztucznej inteligencji w syntezie różnych obszarów badań rachunkowości sygnalizują początki inteligentnej automatyzacji badań literaturowych. Ograniczenia/implikacje badawcze: Inteligentna automatyzacja badań rachunkowości jest zjawiskiem dynamicznym, które wymaga dalszych i głębszych badań. Oryginalność/wartość: Artykuł wpisuje się w bardzo ważną i aktualną problematykę transformacji cyfrowej badań rachunkowości. (abstrakt oryginalny)

Słowa kluczowe

EN

Literature review; Accounting; Research methods; Digital transformation

PL

Przegląd literatury; Rachunkowość; Metody badawcze; Transformacja cyfrowa

• Czasopismo: Zeszyty Teoretyczne Rachunkowości
• Rocznik: 2023
• Tom: 47
• Numer: nr 4
• Strony: 155--171

Twórcy

autor

Monika Łada

• Szkoła Główna Handlowa w Warszawie

autor

Jim Haslam

• Durham University Business School

autor

Bilal

• Durham University Business School

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Identyfikatory

DOI

10.5604/01.3001.0054.0888