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All Journal Jurnal Akuntansi Multiparadigma The International Journal of Accounting and Business Society Hasanuddin Economics and Business Review Yumary: Jurnal Pengabdian kepada Masyarakat Contemporary Journal on Business and Accounting Journal of Islamic Business Management Studies (JIBMS) Journal Economics Technology and Entrepreneur Akrual: Jurnal Bisnis dan Akuntansi Kontemporer
Yohanis Rura
Universitas Hasanuddin
Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Education Environmental Science Industrial & Manufacturing Engineering Social Sciences Other

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Journal : journal economics technology and entrepreneur

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PERSPEKTIF ETIS ARTIFICIAL INTELLIGENCE DALAM AKUNTANSI MANAJEMEN Endang Tri Pratiwi; Hamid Habbe, Abdul; Syarifuddin, Syarifuddin; Rura, Yohanis; Irdam Ferdiansah, Muhammad
Journal Economics Technology And Entrepreneur Vol 3 No 02 (2024): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v3i02.1221

Abstract

Artificial Intelligence (AI) and Robotic Process Automation (RPA) play a central role in the transformation of accounting and auditing practices. RPA focused on process automation, simplifies regulatory tasks such as data entry, while AI relying on quality of data, involves technologies such as data mining, machine learning, and natural language processing. This paper aims to explore the literature that investigates the ethical impact of artificial intelligence (AI) on management accounting during the adoption process. This paper uses conceptual analysis through a scientific literature approach from reputable journal databases in the fields of accounting, technology and information systems. Data collection was carried out in the period March to May 2024. Based on our literature review, we found that data security, privacy and misuse, accountability, Accessibility, benefits and challenges, and AI transparency and trustworthiness are among the most common ethical risks in the development and use of AI in management accounting. Ethical issues arising from the use of AI in management accounting have three characteristics.
PERSPEKTIF ETIS ARTIFICIAL INTELLIGENCE DALAM AKUNTANSI MANAJEMEN Endang Tri Pratiwi; Hamid Habbe, Abdul; Syarifuddin, Syarifuddin; Rura, Yohanis; Irdam Ferdiansah, Muhammad
Journal Economics Technology And Entrepreneur Vol 3 No 02 (2024): ECOTECHNOPRENEUR : JOURNAL ECONOMICS, TECHNOLOGY AND ENTREPRENEUR
Publisher : Pusat Studi Ekonomi, Publikasi Ilmiah dan Pengembangan SDM

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62668/ecotechnopreneur.v3i02.1221

Abstract

Artificial Intelligence (AI) and Robotic Process Automation (RPA) play a central role in the transformation of accounting and auditing practices. RPA focused on process automation, simplifies regulatory tasks such as data entry, while AI relying on quality of data, involves technologies such as data mining, machine learning, and natural language processing. This paper aims to explore the literature that investigates the ethical impact of artificial intelligence (AI) on management accounting during the adoption process. This paper uses conceptual analysis through a scientific literature approach from reputable journal databases in the fields of accounting, technology and information systems. Data collection was carried out in the period March to May 2024. Based on our literature review, we found that data security, privacy and misuse, accountability, Accessibility, benefits and challenges, and AI transparency and trustworthiness are among the most common ethical risks in the development and use of AI in management accounting. Ethical issues arising from the use of AI in management accounting have three characteristics.
Co-Authors Abdul Hamid Habbe, Abdul Hamid Annisa, Alifah Anwar, Anas Iswanto Bambang Subroto Darwis Said, Darwis Diandra Chintafasya Mahanggi Eko Ganis Sukoharsono Endang Tri Pratiwi Ferdiansah, Muhammad Irdam Fitriadi Fitriadi Haliah, Haliah Hamid Habbe, Abdul Irdam Ferdiansah, Muhammad Made Sudarma Mahyuddin, Nurul Izzah Mediaty Muhammad Try Dharsana Nagu, Nadhirah Nirwana, Nirwana Oktavian Pasoloran, Oktavian Rasyid, Syarifuddin Riza Praditha Rosidi Rosidi Syarif, Muh. Nur Irfan Syarifuddin Syarifuddin