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:
- 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.
- To facilitate the exchange of ideas and findings in SET technologies among accounting scholars.
- To provide a forum for presentation and discussion of reports on SET research, practice and standards.
- To publish a journal (Journal of Emerging Technologies in Accounting, JETA) that contributes to theory, research, practice, and education in the areas of SET.
- To provide a forum for presentation and discussion of ideas and developments related to SET curricula and education.
- 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.
- 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