- MSc thesis
- Διοίκηση Επιχειρήσεων (MBA)
- 15 Σεπτεμβρίου 2026
- Αγγλικά
- 126
- ΛΕΩΝΙΔΑΣ ΔΟΥΚΑΚΗΣ
- Artificial Intelligence (AI), Human-AI collaboration, Accounting, SLR, Bibliometric, Quantitative research
- MBA
- 1
- 199
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Purpose: This study investigates the evolving role of human-AI collaboration in accounting practices within the Greek business environment. Its primary scope is to explore how AI technologies are integrated into accounting processes, by outlining relevant research gaps, trends and public opinion regarding the benefits, challenges and future opportunities of a human-AI sympraxis status quo.
Design/methodology/approach: The research adopts a mixed-methods approach, combining Systematic Literature Review (SLR) and bibliometric methods with a quantitative survey. Bibliometric analysis results are depicted using VOSviewer and Biblioshiny Software. Quantitative data were collected from questionnaires addressed to workforce in the Greek private sector, analyzed and descriptively presented using SPSS. At last, a CB-SEM was performed to validate the constructed model.
Findings: The findings of the review support the emerging trend of increasing research interest in human-AI collaboration in accounting at a global level. In particular, through the empirical part of the present research, a neutral to positive attitude towards human-AI co-working in accounting in the Greek business contexts is confirmed. Finally, our research hypothesis that high AI-Augmented Trust, strong Governance and enhanced Reskilling are positively related to Decision-Making Oversight is verified.
Limitations: Our study is solely Scopus-relied and focused on private sector, without considering the public one. Also, we have deliberately excluded analyzing any possible effects of demographic elements in our structural model.
Practical implications: Our study does not only contribute to the enrichment of global bibliography, but also broadens theoretical intellectual horizons with professional extensions, raising fruitful reflection regarding the combination of the human factor and technological achievements. It provides the impetus for building applicable educational proposals for the workforce in the business environment, helping practitioners and organizations ameliorate Human Resource Management and accountants’ working culture. As well, it supports the restructuring of university accounting education by integrating human-AI collaboration applied materials, emphasizing in parallel the need for accelerating the corresponding adaptation of Greek accounting standards.
Social implications: Our findings could introduce changing suggestions, so that not only human resources accept the introduction of AI technologies, but also professional experience be utilized to optimize technological applications, offering a prosperous social positive externality. Nevertheless, we have to highlight the lack of (Greek) ERPs, specially designed for human-AI co-working conditions.
Originality/value: Combining a multitude of research methodologies and adopting a multi-tier approach, out study provides a robust base for the documentation of our conclusions and according to the known literature gap, it is the first to be conducted in the Greek business contexts on this scale, following this specific methodology.
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- Hellenic Open University
- Attribution-NonCommercial-NoDerivatives 4.0 Διεθνές


