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Management accounting and the idea of machine learning
Nielsen, Steen - 2020
Persistent link: https://www.econbiz.de/10012320478
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Will ChatGPT revolutionize accounting? : the benefits of Artificial Intelligence (AI) in accounting
Hacker, Bernd - 2023
It's an experiment! This paper explores how ChatGPT can be used in accounting and reporting to automate routine tasks …
Persistent link: https://www.econbiz.de/10014304986
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Is accounting useful for forecasting gdp growth? : a machine learning perspective
Datar, Srikant M.; Jain, Apurv; Wang, Charles C. Y.; … - 2021
We provide a comprehensive examination of whether, to what extent, and which accounting variables are useful for … the prediction models. For near-term (current and next-quarter) GDP growth, accounting does not improve the out …-of-sample accuracy of predictions because the professional forecasters' predictions are relatively efficient. Accounting's predictive …
Persistent link: https://www.econbiz.de/10012586393
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Vehicle routing with source selection, integration sourcing in fleet deployment
Schönberger, Jörn - 2015
We analyse the benefits and limitations of the integration of sourcing decisions into the operational route compilation task of a road-haulage company. A trucking company has to supply several customer sides. The demanded quantities are given. The trucking company has to decide which truck...
Persistent link: https://www.econbiz.de/10011300634
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Idealizations of uncertainty, and lessons from artificial intelligence
Smith, Robert Elliott - 2015
Making decisions under uncertainty is at the core of human decision-making, particularly economic decision-making. In economics, a distinction is often made between quantifiable uncertainty (risk) and un-quantifiable uncertainty (Knight, Uncertainty and Profit, 1921). However, this distinction...
Persistent link: https://www.econbiz.de/10011292359
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Rolling in the deep(fakes)
Marchetti, Sabina - 2022
Persistent link: https://www.econbiz.de/10012939116
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Artificial intelligence and reduced SMEs' business risks : a dynamic capabilities analysis during the COVID-19 pandemic
Drydakis, Nick - 2022
The study utilises the International Labor Organization's SMEs COVID-19 pandemic business risks scale to determine whether Artificial Intelligence (AI) applications are associated with reduced business risks for SMEs. A new 10-item scale was developed to capture the use of AI applications in...
Persistent link: https://www.econbiz.de/10012822083
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Artificial intelligence, ethics, and intergenerational responsibility
Klockmann, Victor; Schenk, Alicia von; Villeval, … - 2022
In more and more situations, artificially intelligent algorithms have to model humans' (social) preferences on whose behalf they increasingly make decisions. They can learn these preferences through the repeated observation of human behavior in social encounters. In such a context, do...
Persistent link: https://www.econbiz.de/10012797793
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Artificial Intelligence, ethics, and diffused pivotality
Klockmann, Victor; Schenk, Alicia von; Villeval, … - 2022
With Big Data, decisions made by machine learning algorithms depend on training data generated by many individuals. In an experiment, we identify the effect of varying individual responsibility for the moral choices of an artificially intelligent algorithm. Across treatments, we manipulated the...
Persistent link: https://www.econbiz.de/10012797812
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Automation and related technologies : a mapping of the new knowledge base
Santarelli, Enrico; Staccioli, Jacopo; Vivarelli, Marco - 2022
Using the entire population of USPTO patent applications published between 2002 and 2019, and leveraging on both patent classification and semantic analysis, this paper aims to map the current knowledge base centred on robotics and AI technologies. These technologies are investigated both as a...
Persistent link: https://www.econbiz.de/10012798615