Artificial Intelligence Approaches to Sustainable Accounting

Maria C. Tavares, Graça Azevedo, José Vale, Rui Marques, Maria Anunciação Bastos

DOI: 10.4018/979-8-3693-0847-9

ISBN13: 9798369308479|EISBN13: 9798369308486

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Description & Coverage

Description:

In an age defined by unparalleled technological advancements, globalization, and the looming specter of environmental and societal crises, the need for a holistic and sustainable approach to accounting practices has never been more pressing. Academic scholars stand witness to the challenges posed by the new era, characterized by transformative shifts across industry, education, community, and society at large. These shifts, driven by rapid advancements in Artificial Intelligence (AI), present a double-edged sword. While AI offers unprecedented opportunities for innovation, it also amplifies the urgency of addressing sustainability concerns. Today's society grapples with the immense responsibility of achieving the Sustainable Development Goals (SDGs) outlined in Agenda 2030. It is imperative to not only understand but harness the power of AI to drive sustainability, enhance the quality of life, and ensure sustainable growth on both local and global scales.

Artificial Intelligence Approaches to Sustainable Accounting serves as a beacon of knowledge, providing a comprehensive exploration of the intersection between AI, accounting, and sustainability. This book represents a vital solution to the challenges faced by academic scholars and practitioners alike. Within its pages lies a transdisciplinary approach that bridges the gap between these critical fields. Discover how AI can elevate accounting to new heights, extending the spectrum of information in organizational decision-making, promoting responsible reporting practices, and bolstering sustainable practices worldwide. This book not only reviews governance and management processes but also offers practical methodologies that empower organizations to embrace sustainability wholeheartedly.

The intended audience for this book extends beyond scholars to include regulators, researchers, public and private organizations, managers, and the general public. The dissemination of research findings within these pages is designed to not only cater to these diverse groups but also to foster further exploration and innovation within the domains of accounting, AI, and sustainability. Additionally, postgraduate students with research interests in accounting and other social sciences will discover this publication as an invaluable resource, offering guidance towards a more sustainable future.

Coverage:

The many academic areas covered in this publication include, but are not limited to:

Accounting Applications
Agenda 2030
Artificial Intelligence
Environmental Preservation
Global Governance
Management Innovation
Sustainability
Sustainable Development Goals
Technological Advancements

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Editor/Author Biographies

Maria C Tavares holds a PhD in Business Science from the University of Minho, an Advanced Training Course (“PhD Course”) in Accounting, a Master's degree in Management, branch Marketing and International Business, and a degree in Accounting and Business Administration, from the University of Aveiro. She also holds a Professional Qualification in Teaching Accounting and Administration; and a Course of Specialized Higher Studies in Business Administration. She has published several scientific articles, namely in international journals, and has participated in several international and national conferences and congresses, being a member of several Scientific and organisational Committees. Her main research interests are the following: Social Responsibility; Accounting in the Public Sector; Non-financial Reporting; Sustainability and Integrated Reporting; Intellectual Capital and Human Resources; Teaching, Education and Training in the Business Sciences; Accountability, Sustainability and Sustainable Development; Research Theories in the Business Sciences; Accounting in the Digital Era.

Graça Azevedo has a PhD in Management (scientific field: Accounting) at the Institute of Higher Labor and Enterprise – ISCTE. She has published and presented several articles in national and international journals and conferences as well. She is a member of the Editorial Board of international journal “Accounting and Finance Research”. She currently teaches courses in scientific field of Financial Accounting at the Institute of Higher Learning in Accounting and Administration of the University of Aveiro. Her research interests are related to financial reporting, impression management strategies and international accounting standards.

José Vale holds a PhD in Management - Accounting and Management Control - from the Faculty of Economics of the University of Porto, a Master's degree in Business Administration and Management from the Portuguese Catholic University (UCP) and a degree in Accounting and Administration from ISCAP. He also has an MBA in Business Operations Management from UCP. He is an associate professor at ISCAP.PP in the Accounting area. He has published several scientific articles, namely in international journals, and has also participated in different international and national conferences and congresses, being a member of several Scientific Committees. His main research interests focus on accounting and management control, intellectual capital, knowledge management, non-financial disclosure and sustainability. He coordinates the “accountability and reporting” line at CEOS.PP and is a member of the Portuguese Certified Accountants Association.

Rui Pedro Marques received the PhD degree in Computer Science in 2014 from the universities of Minho, Aveiro and Porto, three of the top universities in the north of Portugal. In 2008 he concluded his Masters degree in Electronics and Telecommunications Engineering, at the University of Aveiro, and in 2005 he graduated in the same area, also from the University of Aveiro. His main research interests are related to the integration of Information Systems into organizational topics, contributing with solutions to improve the risk management and the organizational efficiency. He is Professor of Information Systems and Technology since 2007 at the Higher Institute of Accounting and Administration, University of Aveiro, Portugal.

Maria Anunciação Bastos holds a PhD Accounting from the joint doctoral program between the University of Aveiro and the University of Minho. She holds a Master Degree in Accounting and Auditing from the University of Aveiro and a Degree in Accounting and Administration, with a major in Accounting and Auditing, from the University of Aveiro - Institute of Accounting and Administration (ISCA-UA). She is an Adjunct Professor at ISCA-UA. She teaches several courses in the area of Accounting Sciences, such as Introduction to Accounting and Financial Accounting. She is member of the research unit on Governance, Competitiveness and Public Policies (GOVCOPP), participating in the research group of Decision Support Systems as a PhD student. She is also a member of the Portuguese Certified Accountants Order and the Portuguese Network of Accounting Research (grudis). Her main research interests include: Financial Accounting, Financial Reporting and Accounting Regulation.

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