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Author

Stefan Milojević

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Review Open access Sep 2026

From automation to bounded cognitive partnership: a functional framework of artificial intelligence in accounting decision-making

This study examines how the role of artificial intelligence in accounting decision-making has evolved from task automation toward more direct involvement in professional judgment. The analysis is based on a systematically structured review of literature published between 2015 and November 30, 2025, with 11 studies incl...

Stefan Milojević, Srđan Lalić, Marija Magdincheva-Shopova · 0 citations
Review Open access Jul 2026

From AI Leadership to Innovation Efficiency: The Sequential Roles of Digital Capability Development and Human Capital Transformation

It is demonstrated that innovation efficiency emerges through a sequential organizational transformation process rather than directly from AI Leadership, and through a multistage transformation process involving capability development and workforce adaptation.

Vuk Mirčetić, Aleksandar Ignjatović Pertini, Stefan Milojević et al. · 0 citations

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