Faculty Publications

‘‘Alexa, Write An Audit Opinion’’: Adopting Intelligent Virtual Assistants In Accounting Workplaces

Document Type

Article

Keywords

Amazon Echo, Human-computer interface (HCI), Intelligent virtual assistants, Privacy, Technology adoption

Journal/Book/Conference Title

Journal of Emerging Technologies in Accounting

Volume

16

Issue

1

First Page

81

Last Page

92

Abstract

In recent years, there has been exponential growth in the volume of ‘‘always listening’’ intelligent virtual assistant devices used in the home. The adoption of intelligent virtual assistants is also moving rapidly into applications and devices utilized by businesses, including accounting workplaces. Although there are highly publicized drawbacks related to the home-use of this technology, the benefits of this spoken interface are many. Therefore, it is important to review the relevant literature, such as Altman’s (1975) regulation of interpersonal barriers, Nissenbaum’s (2010) notions of contextual integrity, the privacy paradox (Norberg et al. 2007), and Eyal’s (2014) work on habit-forming products, to help understand the concerns related to the adoption of these assistants. This paper will discuss the advantages and disadvantages of these interfaces, imagine how accountants might use these devices in the near future, examine the challenges of adopting digital assistants, and provide recommendations for future research.

Department

Department of Accounting

Original Publication Date

3-1-2019

DOI of published version

10.2308/jeta-52424

Repository

UNI ScholarWorks, Rod Library, University of Northern Iowa

Language

en

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