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المؤلفMohamed, Shaimaa Salah Abbas
المؤلفSherif, Karma Samir
تاريخ الإتاحة2023-01-18T08:39:03Z
تاريخ النشر2021
اسم المنشور27th Annual Americas Conference on Information Systems, AMCIS 2021
المصدرScopus
معرّف المصادر الموحدhttp://hdl.handle.net/10576/38581
الملخصIn a digitally empowered work environment, human machine interaction needs to dynamically adapt in order to create the appropriate fit between organizational policies and practices (fairness and transparency) and environmental conditions and goals (digitization and intelligence). Each form of intelligence has distinctive strengths and collaboration between the two forms will create synergy that promotes speed and accuracy in unpredictable environments. In this study, we examine the co-creation of value as coordination mechanisms between humans and machines defines meaningful interaction between the two partners, leveraging the capability of each to achieve higher organizational objectives. We consider the area of accounting audit as a prime application for the cooperation between humans and machines and identify new modalities of value creation based on observability, predictability and directability that promote positive interdependence and improve auditing outcomes. AMCIS 2021.
اللغةen
الناشرAssociation for Information Systems
الموضوعArtificial intelligence
Auditing
Co-petition
Coordination
Interdependence
العنوانResolving the dichotomy of human and machine intelligence in auditing practices
النوعConference Paper
dc.accessType Abstract Only


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