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Joe Likando

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#explainable ai Open access Sep 2026

Intelligence Layering in Accounting Information Systems: A Theory of Progressive AI Embedding in Financial Reporting

Artificial intelligence (AI) is increasingly embedded in accounting information systems (AIS), yet much of the emerging literature conceptualizes AI either as a collection of discrete technologies or as an organizational innovation whose adoption can be explained through established technology-acceptance and technology...

Michesk Mushani, Nchimunya Chaamwe, Joseph Phiri et al. · 0 citations

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