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On humans, algorithms and data

On humans, algorithms and data The purpose of this paper is to introduce the papers in this special issue on humans, algorithms and data. The authors first set themselves the task of identifying the main challenges arising from the adoption and use of algorithms and data analytics in management, accounting and organisations in general, many of which have been described in the literature.Design/methodology/approachThis paper builds on previous literature and case studies of the application of algorithm logic with artificial intelligence as an exemplar of this innovation. Furthermore, this paper is triangulated with the findings of the papers included in this special issue.FindingsBased on prior literature and the concepts set out in the papers published in this special issue, this paper proposes a conceptual framework that can be useful both in the analysis and ordering of the algorithm hype, as well as to identify future research avenues.Originality/valueThe value of this framework, and that of the papers in this special issue, lies in its ability to shed new light on the (neglected) connections and relationships between algorithmic applications, such as artificial intelligence. The framework developed in this piece should stimulate scholars to explore the intersections between “technical” as well as organisational, social and individual issues that algorithms should help us tackle. http://www.deepdyve.com/assets/images/DeepDyve-Logo-lg.png Qualitative Research in Accounting & Management Emerald Publishing

On humans, algorithms and data

Qualitative Research in Accounting & Management , Volume 19 (3): 14 – Jun 6, 2022

Abstract

The purpose of this paper is to introduce the papers in this special issue on humans, algorithms and data. The authors first set themselves the task of identifying the main challenges arising from the adoption and use of algorithms and data analytics in management, accounting and organisations in general, many of which have been described in the literature.Design/methodology/approachThis paper builds on previous literature and case studies of the application of algorithm logic with artificial intelligence as an exemplar of this innovation. Furthermore, this paper is triangulated with the findings of the papers included in this special issue.FindingsBased on prior literature and the concepts set out in the papers published in this special issue, this paper proposes a conceptual framework that can be useful both in the analysis and ordering of the algorithm hype, as well as to identify future research avenues.Originality/valueThe value of this framework, and that of the papers in this special issue, lies in its ability to shed new light on the (neglected) connections and relationships between algorithmic applications, such as artificial intelligence. The framework developed in this piece should stimulate scholars to explore the intersections between “technical” as well as organisational, social and individual issues that algorithms should help us tackle.

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References (34)

Publisher
Emerald Publishing
Copyright
© Michela Arnaboldi, Hans de Bruijn, Ileana Steccolini and Haiko Van der Voort.
ISSN
1176-6093
eISSN
1176-6093
DOI
10.1108/qram-01-2022-0005
Publisher site
See Article on Publisher Site

Abstract

The purpose of this paper is to introduce the papers in this special issue on humans, algorithms and data. The authors first set themselves the task of identifying the main challenges arising from the adoption and use of algorithms and data analytics in management, accounting and organisations in general, many of which have been described in the literature.Design/methodology/approachThis paper builds on previous literature and case studies of the application of algorithm logic with artificial intelligence as an exemplar of this innovation. Furthermore, this paper is triangulated with the findings of the papers included in this special issue.FindingsBased on prior literature and the concepts set out in the papers published in this special issue, this paper proposes a conceptual framework that can be useful both in the analysis and ordering of the algorithm hype, as well as to identify future research avenues.Originality/valueThe value of this framework, and that of the papers in this special issue, lies in its ability to shed new light on the (neglected) connections and relationships between algorithmic applications, such as artificial intelligence. The framework developed in this piece should stimulate scholars to explore the intersections between “technical” as well as organisational, social and individual issues that algorithms should help us tackle.

Journal

Qualitative Research in Accounting & ManagementEmerald Publishing

Published: Jun 6, 2022

Keywords: Artificial intelligence; Digital transformation; Algorithm governance; Performance

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