Artificial Intelligence (AI) use in sustainability reporting under International Financial Reporting Standards (IFRS) S1 and S2: Perspectives of accounting professionals …

How they used Delve

An undergraduate at Ashesi University used Delve alongside Microsoft Word to code and organise interviews with accounting professionals in Ghana on the use of artificial intelligence in sustainability reporting under IFRS S1 and S2, identifying themes for each study objective.

“During this stage, major steps were taken to become familiar with transcribed data, the data was coded and organized using the Delve tool and Microsoft Word to identify the themes based on each of the study's objectives.”

Field

accounting; sustainability reporting; artificial intelligence

Data

Interviews with accounting professionals in Ghana on AI use in sustainability reporting under IFRS S1 and S2

Approach

Qualitative design; transcribed interviews coded and organised in Delve and Word into themes per objective

Data types

Interviews