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All Journal Jurnal Akuntansi dan Keuangan Indonesia Economic Journal
Susan Cornelya Hermina
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Economics, Econometrics & Finance

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A Systematic Literature Review on Ethics and Artificial Intelligence in the World of Business and Accounting (2024-2025) Susan Cornelya Hermina; Sambas Ade Kesuma; Fahmi Natigor Nasution; Keulana Erwin
AKUA: Jurnal Akuntansi dan Keuangan Vol. 5 No. 1 (2026): Januari 2026
Publisher : Yayasan Pendidikan Penelitian Pengabdian Algero

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.54259/akua.v5i1.6006

Abstract

The development of Artificial Intelligence (AI) has brought fundamental transformations to business and accounting practices, improving work efficiency, analytical accuracy, and organizational governance. However, these advancements also raise critical questions regarding ethics, professional responsibility, and human resource readiness. This study aims to conduct a Systematic Literature Review (SLR) of recent literature concerning the relationship between ethics, technology readiness, and AI implementation in business and accounting contexts. The review maps empirical and conceptual studies from 2024-2025, including research conducted in Vietnam, Lebanon, and Indonesia. The findings reveal that AI adoption success is influenced by technology readiness, perceived usefulness, and ease of use, yet it also heavily depends on ethical culture and organizational governance. Previous studies tend to overlook the role of moral factors, data transparency, and ethical oversight in AI implementation. Therefore, this study emphasizes the need for integration between digital ethics and technology readiness as a foundation for sustainable AI development in business and accounting.
Akuntansi pada Negara dan Perusahaan (Berdasarkan Perspektif AI, ML, dan IoT) Nara Pelita Sari Kaban; Susan Cornelya Hermina; Iskandar Muda
Indonesia Economic Journal Vol. 1 No. 2 (2025): DESEMBER
Publisher : Indo Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.63822/90jayj62

Abstract

Artikel ini membahas perbedaan konseptual dan institusional antara praktik akuntansi di negara dan perusahaan. Dengan merujuk pada pemikiran Gaétan Breton yang menekankan akuntansi sebagai konstruksi sosial dan institusional, analisis ini menggambarkan bagaimana tujuan politik, logika manajerial, sistem akuntabilitas, serta struktur insentif membentuk praktik akuntansi pada kedua domain tersebut. Paper ini juga mengkaji bagaimana teknologi modern seperti Artificial Intelligence (AI), Machine Learning (ML), dan Internet of Things (IoT) mentransformasi praktik akuntansi saat ini. Hasil studi menunjukkan bahwa meskipun secara teknis terdapat konvergensi dalam penggunaan basis akrual, praktik akuntansi sektor publik dan privat tetap berbeda secara fundamental karena perbedaan tujuan, insentif, dan konteks institusional.
Co-Authors Fahmi Natigor Nasution Iskandar Muda Keulana Erwin Monaliska Simamora Nara Pelita Sari Kaban Sambas Ade Kesuma Wenny Anggeresia Ginting