ARTIFICIAL INTELLIGENCE IN THE SCIENCE OF ACCOUNTING AND ITS ETHICAL IMPACT
Muhammad Ichsan Siregar, Hamidah

Universitas Airlangga, Indonesia

Abstract

The recent phenomenon of artificial intelligence has brought significant transformation in the field of accounting science. In accounting, artificial intelligence has both good and bad effects. This research aims to find out how to optimise the benefits of technology while considering the ethical aspects that arise when used in accounting. This research uses descriptive qualitative with library study methods such as books and other reading literature, journals and websites that produce information from the topic under study. The results show that artificial intelligence can improve the efficiency and accuracy of accounting processes, but has a negative effect on accountability and data transparency. The implication of this research is that with the existence of artificial intelligence in accounting science, the resulting output can easily make decisions but from the other side of the effect related to data accountability and transparency, whether the data is displayed in real time or not. The limitation of this research lies in the library study method, which has not fully provided a comprehensive overview of the topics discussed. For future research, it is recommended to use a literature review method with bibliometric analysis to provide a comprehensive picture of future research patterns and trends.

Keywords: Technological development, Artificial intelligence, Accounting Science, Ethical

Topic: Accounting and management information system