Objectives

The Strategic and Emerging Technologies Section shall strive to stimulate and improve the research in, teaching of, and application of artificial intelligence methods and techniques in accounting. Specific objectives include:

1. To encourage research in artificial intelligence and emerging technologies by identifying areas of accounting in need of exploration with the methods of these two disciplines.
2. To facilitate the exchange of ideas and findings in SET technologies among accounting scholars.
3. To provide a forum for presentation and discussion of reports on SET research, practice and standards.
4. To publish a journal (Journal of Emerging Technologies in Accounting, JETA) that contributes to theory, research, practice, and education in the areas of SET.
5. To provide a forum for presentation and discussion of ideas and developments related to SET curricula and education.
6. To encourage educational innovation and to improve accounting instruction with the application of AI-based methods and tools, and other emerging technologies to accounting education.
7. To provide opportunities for interchange of ideas in artificial intelligence and emerging technologies among accounting academics and business practitioners in public, corporate, and not-for-profit accounting