"Alexa, Write an Audit Opinion": Adopting Intelligent Virtual Assistants in Accounting Workplaces

In recent years, there has been exponential growth in the volume of "always listening" intelligent virtual assistant devices used in the home. The adoption of intelligent virtual assistants is also moving rapidly into applications and devices utilized by businesses, including accounting workplaces. Although there are highly publicized drawbacks related to the home-use of this technology, the benefits of this spoken interface are many. Therefore, it is important to review the relevant literature, such as Altman's (1975) regulation of interpersonal barriers, Nissenbaum's (2010) notions of contextual integrity, the privacy paradox (Norberg et al. 2007), and Eyal's (2014) work on habit-forming products, to help understand the concerns related to the adoption of these assistants. This paper will discuss the advantages and disadvantages of these interfaces, imagine how accountants might use these devices in the near future, examine the challenges of adopting digital assistants, and provide recommendations for future research.