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Yusnaini Yusnaini
Fakultas Ekonomi Universitas Sriwijaya
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BETWEEN ACCURACY AND ALGORITHM: THE DOUBLE EDGE OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING DECISIONS Muhammad Miftahul Huda; Yusnaini
Integrative Perspectives of Social and Science Journal Vol. 2 No. 2 April (2025): Integrative Perspectives of Social and Science Journal
Publisher : PT Wahana Global Education

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Abstract

Artificial Intelligence (AI) has become an integral part of the accounting world, especially in the decision-making process. This research aims to analyze the influence of AI on accounting decisions by focusing on two main aspects: whether AI algorithms are able to reduce cognitive bias or create new risks. The method used in this research is Systematic Literature Review (SLR), with reference to 60 previous studies collected from various academic sources, such as Scopus, Google Scholar, Emerald, and SINTA. The results showed that AI has the potential to reduce cognitive bias in accounting decision-making by improving objectivity, efficiency, and data accuracy. However, the study also found that AI implementation is not free from new risks, such as algorithmic bias, lack of transparency, and over-reliance on technology. Factors such as data quality, algorithm design, and user understanding of AI are key elements in ensuring that this technology truly benefits the accounting process. The implications of this study emphasize the need for policy development that supports the ethical and transparent use of AI in accounting, as well as the importance of digital literacy for accountants in order to optimally utilize AI without setting aside critical considerations. Thus, AI can be an effective tool in improving the quality of accounting decisions without causing unintended negative impacts.
Co-Authors Abd. Rasyid Syamsuri Acai Sudirman Afrida, Anggrelia Agil Novriansa Ali Djamhuri Anggi Syuhada Anisa Listya Artib, Shadiqy Aryanto Asfeni Nurullah Asrul Dedy Athallah, Muhammad Fakhri Ayunisa, Nirfa Burhanuddin Burhanuddin Burhanuddin Burhanuddin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Burhanudin Catherine Darma Yanti Dewi, Kencana Diah Fitriani Dian Sri Andriani Djuniar, Lis Dwi Mirani Dwirini Dwirini Dyah Hapsari Ekonugraheni Ermadiani, Ermadiani Erna Safitry Fachri Syafaat Faiza Sabrina Anugrah Febria, Nabila Dwi Fenty Astrina Fenty Fenty, Fenty Astrina Fertika Andriana Fortunasari, Fortunasari Fuadah, Luk Luk Ghina Saumalia Gita Insyanawulan Gowon, Muhammad Gozali, Efva Octavina Donata Gunawan, Yakub Hadi Budiman Hakiki, Arista Hamzah, Ruth Samantha Harefa, Tulus HASNI YUSRIANTI Hasni Yusrianti Hera Febria Mavilinda Hidayat, Wahyudi Nur Ichsan Siregar, Muhammad Ika Sasti Ferina, Ika Sasti Inten Meutia Kartasari, Shelly Febriana Kencana Dewi Khamisah, Nur Khatimah, Khusnul Lina Dameria Siregar Lis Djuniar Listya, Anisa Luk Luk Fuadah Lyra Metta Aurellia Meirawati, Eka Meita Rahmawati Mohamad Adam Muhammad Farhan Muhammad Farhan Muhammad Hidayat Muhammad Rafli Gunawan Saputra Nadya Shinta Savira Gunawan Nazari, Esa Cahyani Nilam Kesuma Nilam Kesuma Ningsih, Endang Kusdiah Nur Ainun Nur Aisyah, Putri Nur Khamisah Nurhaliza, Novia Dewi Siti Nurwijayanti Patmawati Patmawati Patmawati Patmawati, Patmawati Praditya, Krisna Pramana Dwi Syahputra Prasetyawati, Tyas Pratiwi, Trie Sartika Putra, Muhammad Aditya Rakha Maulana Ramadhan, Fahmi Indra Randi Randi Relasari, Relasari Retna Mahriani Rohman, Abdul Rusli, Arrum Azzahra Saggaf, Abdullah Saggaf, Abdullah Salsabilla Nadya Chanyesa Sartika Pratiwi, Trie Septiana Rahma Sari Shelly Febriana Kartasari Silvia Arista Siregar, Muhammad Ichsan Sri Maryati Supitriyani, Supitriyani Susetyo, Didik Tertiarto Wahyudi Thania Atika Pratiwi Titin Vegirawati Tulus Harefa Vera Vianna Vicky Rosalia Wahyudi Nur Hidayat Wahyudi Nur Hidayat Wahyudi, Tertiaro Wani Fitriah Wani Wani, Wani Fitriah Welly, Yerisma Widyastuti , Fitria Heny Yanti, Darma Yanuar Ramadhan Yosi Arianti Yulasteriyani Yulasteriyani Yulia Saftiana YULIA SAFTIANA, YULIA Yuni Ekawarti Yuniwati, Cutyuniwati Yusnidar Yusnidar