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Management Accounting and Artificial Intelligence with Gianluca Delfino
The fourth episode of Numbers Talk is with Gianluca Delfino, Assistant Professor at the Stockholm School of Economics, and his research on management accounting, artificial intelligence, and accountability.
The conversation explores how AI is reshaping the production, communication, and use of accounting information within organizations. Drawing on research in management accounting, forecasting, and organizational control, the discussion examines how managers use information not only to make decisions, but also to understand their environment, coordinate activities, and make sense of uncertain futures.
As organizations increasingly rely on AI-driven forecasts and automated analyses, new questions emerge about credibility, responsibility, and control. What happens when machines participate in forecasting processes? Can algorithmic outputs replace human judgment? And when automated systems make mistakes, who remains accountable for the consequences?
The discussion highlights how AI is transforming management accounting practices, from forecasting and planning to performance evaluation and organizational decision-making, while raising broader questions about the future role of managers and accounting professionals in an increasingly automated world.
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The Accounting and Financial Management Center of Excellence (ACE) in the Department of Accounting at the Stockholm School of Economics also hosts Breakfast Seminars and, annually, the ACE CFO Forum.
The ACE Breakfast Seminar is an event based on a research topic or concrete study led by one or more researchers from the Department of Accounting aimed at addressing current discipline developments and challenges through a moderated, interactive discussion with an audience from ACE partners, industry leaders and students.
The Department of Accounting annually hosts the ACE CFO Forum, a conference for finance and accounting professionals. Presentations are given by researchers and practitioners (senior business controllers or CFOs) on a current topic of relevance to practitioners and academics.
More information can be found here:https://www.hhs.se/en/research/departments/da/
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By ACE at the Stockholm School of EconomicsThe fourth episode of Numbers Talk is with Gianluca Delfino, Assistant Professor at the Stockholm School of Economics, and his research on management accounting, artificial intelligence, and accountability.
The conversation explores how AI is reshaping the production, communication, and use of accounting information within organizations. Drawing on research in management accounting, forecasting, and organizational control, the discussion examines how managers use information not only to make decisions, but also to understand their environment, coordinate activities, and make sense of uncertain futures.
As organizations increasingly rely on AI-driven forecasts and automated analyses, new questions emerge about credibility, responsibility, and control. What happens when machines participate in forecasting processes? Can algorithmic outputs replace human judgment? And when automated systems make mistakes, who remains accountable for the consequences?
The discussion highlights how AI is transforming management accounting practices, from forecasting and planning to performance evaluation and organizational decision-making, while raising broader questions about the future role of managers and accounting professionals in an increasingly automated world.
–––
The Accounting and Financial Management Center of Excellence (ACE) in the Department of Accounting at the Stockholm School of Economics also hosts Breakfast Seminars and, annually, the ACE CFO Forum.
The ACE Breakfast Seminar is an event based on a research topic or concrete study led by one or more researchers from the Department of Accounting aimed at addressing current discipline developments and challenges through a moderated, interactive discussion with an audience from ACE partners, industry leaders and students.
The Department of Accounting annually hosts the ACE CFO Forum, a conference for finance and accounting professionals. Presentations are given by researchers and practitioners (senior business controllers or CFOs) on a current topic of relevance to practitioners and academics.
More information can be found here:https://www.hhs.se/en/research/departments/da/