We are pleased to share with you the eight episode of Positive Perspectives on Accounting (PPoA).

In this episode, PPoA hosts Lukas Goretzki and Roel Boomsma interview Elise Berlinski about the implications of artificial intelligence and algorithms for accounting research, accounting education, and the accounting profession. Elise is an accounting researcher at the Copenhagen Business School with an interest in artificial intelligence (AI), algorithms, quantification, big data, data science, and the platform economy.

We talk to Elise about her research on AI and algorithms and delve into phenomena such as platform organisations, algorithmic decision making, digitalisation, evaluative infrastructure, and machine learning. We also explore the accountability challenges associated with platform organisations and discuss the (arguably unethical) practice of selling user data and trapping users in ecosystems. Finally, we loosely draw on the music of Eurodance group Snap! to discuss how an algorithm – like a dance – can have choreographic power in that it influences our choices and guides our behaviour.

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Happy accounting!