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Artificial intelligence (AI) can help in defining preventive strategies in taking decisions in complex situations. This paper aims to research how workers might deal with intervening AI tools, with the goal of improving their daily working decisions and movements. We contribute to deepening how workers might deal with intervening AI tools aiming at improving their daily working decisions and movements. We investigate these aspects within a field, which is growing in importance due to environmental sustainability issues, i.e. waste management (WM).

This manuscript intends to (1) investigate if AI allows better performance in WM by reducing social security costs and by guaranteeing a better continuity of service and (2) examine which structural change is required to operationalize this predictive risk model in the real working context. To achieve these goals, this study developed a qualitative inquiry based on face-to-face interviews with highly qualified experts.

There is a positive impact of AI schemes in helping to detect critical operating issues. Specifically, AI potentially represents a tool for an alignment of operational behaviours to business strategic goals. Properly elaborated information, obtained through wearable digital infrastructures, allows to take decisions to streamline the work organization, reducing potential loss due to waste of time and/or physical resources.

Being a qualitative study, and the limited extension of data, it is not possible to guarantee its replication and generalizability. Nevertheless, the prestige of the interviewees makes this research an interesting pilot, on such an emerging theme as AI, thus eliciting stimulating insights from a deepening of information coming from respondents’ knowledge, skills and experience for implementing valuable AI schemes able to an align operational behaviours to business strategic goals.

The most critical issue is represented by the “quality” of the feedback provided to employees within the business environment, specifically when there is a transfer of knowledge within the organization.

The study focuses on a less investigated context, the role of AI in internal decision-making, particularly, for what regards the interaction between managers and workers as well as the one among workers. Algorithmically managed workers can be seen as the players of summarized results of complex algorithmic analyses offered through simpleminded interfaces, which they can easily use to take good decisions.

This study aims to explore the intelligibility of communication with stakeholders as a result of accrual accounting adoption. It focuses on changes in the use of visual forms and the readability of text that occurred immediately after the adoption of accrual accounting in performance reports of Italian public universities.

The authors collect the stakeholder section of performance reports published before and after accrual accounting adoption. Then, the authors use manual and computer-assisted textual analysis. Finally, the authors explore the data using principal component analysis and qualitative comparative analysis.

This study demonstrates that switching from cash to accrual accounting provokes immediate changes in communication patterns. It confirms the significant reduction of readability and increase in visual forms after accruals accounting adoption. The results indicate that smaller universities especially put effort into increasing intelligibility while implementing a more complex accounting system. This study also finds a relation between the change in readability and the change in visual forms that are complementary, with the exception of several very large universities.

The findings underline the possibility of neutralising the adverse effects of accounting reform associated with its complexity and difficulties in understanding by the use of visual forms and attention to the document’s readability.

This paper adds a new dimension to the study of public sector accounting from the external stakeholder perspective. It provides further insight into the link between accrual accounting adoption and readability, together with the use of visual forms by universities.