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June 19, 2026China Journal of Accounting ResearchOpen Access

Accounting for Capital, Accounting for Humanity – A Marxist View of AI and the Role of Accountants in the Time of AI

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Authors

OLOliver Zhen Li

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Overview

The study demonstrates the evolving role of accountants in redistributing wealth amidst AI-driven capital advantages, suggesting a new governance model.

Key Points

  • This research aims to explore the implications of artificial intelligence on capital and labor, emphasizing the need for a new role for accountants in society.
  • Historical analysis of political economics focusing on Marx's view of labor and capital.
  • Discussion of the Chinese experience with accounting in relation to governance.
  • Exploration of AI's impact on labor welfare and capital benefits.
  • AI disproportionately benefits capital, increasing the urgency for wealth redistribution.
  • New accountants could serve as intermediaries to ensure fairness in economic benefits under AI.
  • Redistribution strategies may help preserve humanity against the adverse effects of unchecked private capital.

Cite This Study

Oliver Zhen Li (2026) studied this question.

synapsesocial.com/papers/6a34dc0f65a5b0777af2c85ehttps://doi.org/10.1016/j.cjar.2026.100506
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