Purpose Governments are increasingly turning to artificial intelligence (AI) algorithmic
systems to increase efficiency and effectiveness of public service delivery. While the …

Purpose The purpose of this study is to explore how the South African government has used
accounting technologies to manage the pervasive issue of racial inequality …

Purpose This paper aims to investigate how embedding accounting techniques of cost and
budgeting within the Australian National Disability Insurance Scheme (NDIS) potentially …

Purpose This paper aims to point to the shift in the temporal orientation, going from reporting
on the past to creating insights about the future, which might be suggestive of perennial …

The fight against corruption has become a priority for both international organizations and
national governments worldwide. To fight corruption, several strategies have been …

This essay questions the use of Artificial Intelligence (AI) models like ChatGPT to enable
academics to work in multiple languages. ChatGPT has the potential to dismantle the …

This article advances understanding of how tax administration influences social justice.
Critical accounting research is paying increasing attention to social justice, but …

Algorithmic decision-making and big data systems are increasingly being used to provide
innovative and essential services in the public sector. Such public services that utilize AI …

Purpose This paper aims to explore how accounting is fostering neoliberal citizenship
through the participants of Australia's National Disability Insurance Scheme (NDIS). More …

This paper discusses how innovations in public sector AI-based services must comply with
the Artificial Intelligence Act (AI Act) regulatory frameworks while enabling experimentation …