Qualitative Research in Accounting & Management: Volume 19 Issue 3

On humans, algorithms and data

Michela Arnaboldi, Hans de Bruijn, Ileana Steccolini, Haiko Van der Voort

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…

Reflections on the human-algorithm complex duality perspectives in the auditing process

Adriana Tiron-Tudor, Delia Deliu

Algorithms, artificial intelligence (AI), machines, and all emerging digital technologies disrupt traditional auditing, raising many questions and debates. One of the central…

Data analytics in education: are schools on the long and winding road?

Mara Soncin, Marta Cannistrà

This study aims to investigate the organisational structure to exploit data analytics in the educational sector. The paper proposes three different organisational configurations…

Enhancing delivery: algorithms supporting performance management in the logistics sector

Khaldoon Al-Htaybat, Larissa von Alberti-Alhtaybat

The purpose of this study is to contribute an actor-network-theory (ANT) perspective of how algorithms are used and whether this reflects positively on organisational practices…

Do we still need financial intermediation? The case of decentralized finance – DeFi

Laura Grassi, Davide Lanfranchi, Alessandro Faes, Filippo Maria Renga

Decentralized finance (DeFi), enabled by blockchain, could bring about a new financial system, where peers will interact directly, with little or no place for traditional…

YouTube and the protocological control of platform organisations

Yu Xiang

This paper aims to examine the recommendation system of the video-sharing website YouTube to study how control of users is effected on online platforms.