Etika Penerapan AI dalam Akuntansi

Authors

  • Daryanto Hesti Wibowo Universitas Esa Unggul, Jakarta

Keywords:

AI, Accounting, Ethics and Framework

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.

References

Bartneck, C., Lütge, C., Wagner, A., & Welsh, S. (2021). An Introduction to Ethics in Robotics and AI. In SpringerBriefs in Ethics.

Hutchinson, R., Are, L., Rose, J., & Bailey, A. (2019). The Bionic Company | Winning the ’20s. Bcg.

KPMG, I. (2024). AI in financial reporting and audit: Navigating the new era. KPMG International, 1–28. Retrieved from https://assets.kpmg.com/content/dam/kpmg/xx/pdf/2024/04/ai-in-financial-reporting-and- audit-web.pdf%0Ahttps://www.ifac.org/knowledge-gateway/technology

Schweitze, B. (2024). Artificial Intelligence (AI) Ethics in Accounting. Journal of Accounting, Ethics & Public Policy, 25(1), 67–103. https://doi.org/10.60154/jaepp.2024.v25n1p67

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Published

2024-10-12

Issue

Vol. 11 No. 2: Oktober 2024

Section

Articles

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