Page 43 - Revista Auditoria Pública nº 83

Auditoría pública y nuevas tecnologías de la información: una revisión sistemática de la literatura. Segunda parte (teconologías emergentes)

6. Bibliografía. ¡ Busuioc, M. (2020). Accountable Artificial Intelligen-
ce: Holding Algorithms to Account. Public Administra-

¡ Abdennadher, S., Grassa, R., Abdulla, H., & Alfalasi, tion Review, 81(5), 825-836. doi:10.1111/puar.13293.
A. (2021). The effects of blockchain technology on
the accounting and assurance profession in the UAE: ¡ Carlsson-Wall, M., Hofstedt, J., Goretzki, L., Nilsson,
an exploratory study. Journal of Financial Reporting C., & Kraus, K. (2021). Exploring the implications of
and Accounting, 20(1), 53-71. doi:10.1108/JFRA-05- cloud-based enterprise resource planning systems
2020-0151. for public sector management accountants. Finan-
cial Accountability & Management, 38(2), 177-201.
¡ Asociación Española de Contabilidad y Administra- doi:10.1111/faam.12300.
ción de Empresas (AECA) (2022): La transformación
digital del sector público en la era del gobierno, Do- ¡ Carneiro, A., Mittmann, R., De Souza, J. A., & Rodri-
cumento de las Comisiones Nuevas Tecnologías y gues, S. (2013). Municipal costs system: challenges,
Contabilidad (nº 18) y Contabilidad y Administración obstacles and perceptions in the case of the munici-
del Sector Público (nº 16). pality of vilhena, state of rondonia. Revista Ambiente
Contabil, 5(2), 53-67.

¡ Agostino, D., Bracci, E., & Steccolini, I. (2022). Ac-
counting and accountability for the digital trans- ¡ Castellón, P., & Velasques, J. D. (2013). Characteri-
formation of public services. Financial Accounta- zation and detection of taxpayers with false invoi-
bility & Management, 38(2), 145-151. doi:10.1111/ ces using data mining techniques. Expert Systems
faam.12314. with Applications, 40(5), 1427-1436. doi:10.1016/j.
eswa.2012.08.051.

¡ Alhazbi, S. (2020). Behavior-Based Machine Learning
Approaches to Identify State-Sponsored Trolls on ¡ Cigerci, I., & Egmir, R. T. (2019). Evaluation of Possi-
Twitter. Ieee Access, 8, 195132-195141. doi:10.1109/ ble Block Chain Technology in Public Financial Audit in
ACCESS.2020.3033666. Terms of Audit Efficiency. Maliye Dergisi, 117, 203-217.

¡ Ali, S., & Green, P. (2017). IT governance mechanisms ¡ Criado, J. I., & Villodre, J. (2021). Delivering public
in public sector organisations. An Australian context. services through social media in European local go-
Journal of Global Information Management, 15(4), vernments. An interpretative framework using se-
41-63. doi:10.4018/jgim.2007100103. mantic algorithms. Local Government Studies, 47(2),
253-275. doi:10.1080/03003930.2020.1729750.
¡ Aman, A., & Mohamed, N. (2017). The Implemen-
tation of Cloud Accounting in Public Sector. Asian ¡ Criado, J. I., Valero, J., & Villodre, J. (2020). Algori-
Journal of Accounting and Governance, 8, 1-6. thmic transparency and bureaucratic discretion: The
doi:10.17576/AJAG-2017-08SI-01. case of SALER early warning system. Information
Polity, 25(4), 449-470. doi:10.3233/IP-200260.
¡ Asatiani, A., Malo, P., Nagbol, P. R., Penttinen, E., Rin-
ta-Kahila, T., & Salovaara, A. (2021). Sociotechnical ¡ Dai, J., & Vasarhelyi, M. A. (2017). Toward Block-
Envelopment of Artificial Intelligence: An Approach chain-Based Accounting and Assurance. Journal of
to Organizational Deployment of Inscrutable Artificial Information Systems, 31(3), 5-21. doi:10.2308/isys-
Intelligence Systems. Journal of the Association for 51804.
Information Systems, 22(2), 325-352. doi:10.17705/
1jais.00664. ¡ De Alcázar, M. Y. P. (2018). La Internet de las Cosas,
el Big Data y los nuevos problemas de la comunica-
¡ Benitez, L. F., Romero, E., & Hurtado, M. C. (2021). ción en el Siglo XXI. Mediaciones Sociales, 17, 11-24.
A neural blockchain for a tokenizable e-Participation
model. Neurocomputing, 423, 703-712. doi:10.1016/j. ¡ Di Vaio, A., Hassan, R., & Alavoine, C. (2021). Data
neucom.2020.03.116. intelligence and analytics: A bibliometric analysis
of human–Artificial intelligence in public sector de-

¡ Bray, J. R., Gray, M. C., & Stanton, D. I. (2020). Per- cision-making effectiveness. Technological Forecas-
formance management and evaluation meets culture ting and Social Change, 174(121201). doi:10.1016/j.
and politics: Australia’s experience. Asia Pacific Jour- techfore.2021.121201.
nal of Public Administration, 42(4), 290-302. doi:10.1
080/23276665.2020.1808491. ¡ Falco, G., Shneiderman, B., Badger, J., Carrier, R.,
Dahburab, A., Danks, D., . . . Yeong, Z. K. (2021). Go-

43