Etika Penerapan AI dalam Akuntansi

Abstract

The application of artificial intelligence (AI) in accounting has brought about a significant transformation in the way organizations manage corporate financial practices. This study aims to discuss the ethics of applying AI in accounting through literature review. The use of AI technology is a necessity in the world of technology that is developing very rapidly, including providing efficient solutions for various aspects of accounting, from data processing to financial statement analysis. By automating routine tasks such as data entry and reconciliation, AI allows accountants to focus on strategic analysis and decision making. In addition, AI algorithms can detect patterns and anomalies in financial data, assisting in the identification of fraud risks and compliance management. However, the application of this technology requires moral-ethical considerations and responsible actions as AI is increasingly integrated into the financial system. A framework is urgently required as a guide to resolve ethical issues and enable accountants to contribute in moral decisions.