Article Per Year (5 Year)
p-Index From 2021 - 2026
0.23
P-Index
This Author published in this journals
All Journal Escalate : Economics and Business Journal
Widanti Retno Palupi
Unknown Affiliation
Economics, Econometrics & Finance

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Accountants vs. AI: Collaboration or Competition? Widanti Retno Palupi; Rina TjandraKirana DP
Escalate : Economics and Business Journal Vol. 1 No. 03 (2024): Escalate: Economics and Business Journal
Publisher : Takaza Innovatix Labs Ltd.

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61536/escalate.v1i03.455

Abstract

Background: The development of Artificial Intelligence (AI) in the Industrial Revolution 4.0 and Society 5.0 is transforming the accounting profession through the automation of routine tasks via Robotic Process Automation, sparking debates on whether AI replaces or collaborates with accountants. Objective: To analyze the role of AI in Accounting Information Systems (AIS) as a competitor or partner through a systematic literature review. Type and method: Systematic Literature Review (SLR) based on PRISMA 2020. Population: Scientific articles from Scopus, SINTA, and Google Scholar (2021-2026); sample: 18 purposive articles (41 initial → 18 final). Instrument: Keyword search protocol (AI accounting, human-AI collaboration); analysis: Interactive thematic (reduction, display, verification). Results: 67% of studies support collaboration (AI data handling, strategic accounting) with 60-80% efficiency, 33% indicate competition in administrative tasks. Conclusion: A human-AI hybrid model via the "AI Collaboration" framework is optimal; suggestions for AI curriculum and digital ethics training.
Co-Authors Rina Tjandrakirana DP