The impact of intelligent systems on management accounting

• Autor(a) principal: Marques, Sara Alexandra Cardoso
• Data de Publicação: 2021
• Tipo de documento: Dissertação
• Idioma: eng
• Título da fonte: Repositório Científico de Acesso Aberto de Portugal (Repositórios Cientìficos)
• Texto Completo: http://hdl.handle.net/10071/22945
• topic: Artificial Intelligence; Big Data; Internet of things; Management accounting; Inteligência artificial; Internet das coisas; Contabilidade de gestão

In today's competitive and changing business environment the concern about technologies and intelligent systems has gained more notoriety. However, companies still have many tasks performed by humans, in a medium-term, intelligent systems will become prevalent in companies and will perform tasks that are currently done by humans much more efficiently. There is a need for companies to adapt and to start thinking about combing human and intelligent systems capabilities. This research was focused specifically in the management accounting profession, as these professionals spend a lot of time doing repetitive tasks that can be easily and quickly accomplished by intelligent systems. In this research was studied the impact that Artificial Intelligence, Big Data and Internet of things can have in this profession. According to the questionnaire that was applied, management accountants see intelligent systems as a support to their functions, however they have a big resistance to change. Following a set of interviews conducted to intelligent systems professionals, they also support this view and appointed huge benefits of intelligent systems, although there is still a long path to go through. Implementing these technologies in management accounting daily tasks is perceived by these professionals and by intelligent systems professionals as having a lot of advantages, however there are still some barriers that need to be address as the lack of transparency of these systems and the lack of people with knowledge in both areas. Despite everything one thing is certain intelligent systems will have a huge impact in the management accounting area.