Susanne Leitner-Hanetseder

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About

Dr. Susanne Leitner-Hanetseder is a leading voice at the intersection of artificial intelligence and accounting, where she investigates how emerging technologies are reshaping professional practice and organisational structures. Her most-cited work, "The dynamics of Artificial Intelligence in Accounting organisations" (2022), represents a landmark contribution to the field. Through a rigorous large-scale Delphi study involving 138 participants across three iterative rounds, she systematically mapped the complex interplay between AI systems and accounting organisations. Notably, she applies Giddens’ structuration theory to understand how AI both shapes and is shaped by existing professional structures—a novel theoretical lens that has influenced subsequent research. With 2 citations already for this recent publication, her work is gaining traction among scholars exploring digital transformation in accounting. Dr. Leitner-Hanetseder’s research provides critical insights for practitioners and academics alike, offering a framework to navigate the evolving dynamics of AI adoption while preserving the core functions of accounting. Her contributions are essential reading for anyone seeking to understand how artificial intelligence is fundamentally redefining the accounting profession.