Research
Explore our latest insights in this area including on AI and trust, regulation and ESG
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Enabling trust in an AI-enhanced world
The first of the AI Monitor series examines the concept of trust.
Examining briefly the importance of trust to the accountancy profession, the paper proceeds to explore the impact that AI can have on the maintenance of trust and how the accountancy profession will have to adjust to the new reality.
The paper looks at AI’s potential impact on trust establishing the issue as a socio-technical challenge. Facing this challenge requires appropriate upskilling, collaboration, and governance. It also suggests that the accountancy profession needs to prioritise outcomes over outputs, providing an example of the use of machine learning in FP&A (financial planning and analysis).
Laying the foundation for trusted AI use requires, suggests AI Monitor, finance professionals to sign off on the adequacy of controls and oversight of AI systems.
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Digital horizons
ACCA's new report offers insight into how financial professionals view the potential of digital technology for the profession as a whole
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Building the foundations for trusted artificial intelligence
The accountancy profession has a key role to play in driving trust in, and the ethical deployment of, artificial intelligence
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Ethics for sustainable AI adoption: connecting AI and ESG
Artificial intelligence (AI) is relevant to accountancy and finance professionals because it is moving from the experimental stage to adoption at scale over the decade of the 2020s.