The dynamics of Artificial Intelligence in accounting organisations: A structuration perspective

Othmar Lehner, Carina Knoll, Susanne Leitner-Hanetseder, Christoph Eisl

Research output: Chapter in Book/Report/Conference proceedingsChapterpeer-review


Within this research endeavour, we explore the inherent dynamics of Artificial Intelligence in Accounting (AIA) through a large-scale Delphi study based on 138 participants over three rounds. To understand both the structures and the resulting systems in AIA, we borrow from Giddens’ structuration theory toolkit. This also allows us to critically analyse structures of signification, legitimisation and domination and more closely examine how powerful, highly knowledgeable actors of human and robotic natures influence the actual “enactment” of practices in AIA systems. While existing research on the larger digital transformation has thus far tried to answer the question of “What do we know?” – thus cementing the status quo – our understanding of AIA rather lends itself to the question of “What should we know?”. In this, we identify three maturity levels of the development of artificial intelligence (AI) in accounting, elaborate on the role of time and geographical distance in future accounting teams and furthermore find new powerful actors, such as the chief financial and information officer (CFIO). Consequently, and to add to Giddens’ abstract ontology, we conclude by providing an epistemological discussion and outlook on future research from a critical perspective.

Original languageEnglish
Title of host publicationThe Routledge Handbook Of Accounting Information Systems, Second Edition
EditorsErik Strauss, Martin Quinn
Place of PublicationNew York
PublisherRoutledge - Taylor and Francis Group
Number of pages19
ISBN (Electronic)9781000777024
ISBN (Print)978-0-367-67811-1
Publication statusPublished - 1 Jan 2022


Dive into the research topics of 'The dynamics of Artificial Intelligence in accounting organisations: A structuration perspective'. Together they form a unique fingerprint.

Cite this