Carina Knoll

Papers

Total Citations

H-Index

About

Dr. Carina Knoll is a pioneering researcher at the intersection of artificial intelligence and organizational accounting, with a primary focus on how AI transforms professional practices and institutional structures. Her most influential work, "The dynamics of Artificial Intelligence in Accounting organisations" (2022), represents a landmark contribution to the field, employing a rigorous large-scale Delphi study with 138 participants across three iterative rounds. In this research, Dr. Knoll innovatively applies Anthony Giddens’ structuration theory to decode the complex interplay between AI systems and the human structures within accounting firms, revealing how technology both shapes and is shaped by organizational routines. Although her citation count is currently modest, her theoretical framework offers a novel lens for understanding AI adoption in professional services. Dr. Knoll’s work is particularly notable for bridging sociological theory with practical accounting challenges, providing a robust foundation for future studies on AI integration. Her research is essential reading for scholars and practitioners seeking to navigate the transformative impact of AI on traditional accounting roles and organizational dynamics.