<![CDATA[This research explores the role of Artificial Intelligence (AI) in accounting, focusing on its impact, challenges, and potential benefits. This study used a systematic literature review approach, collecting data from various reputable sources such as Scopus, PubMed, SagePub, and Scholar. Inclusion criteria include literature published between 2019 and 2023, written in English, Indonesian, or another relevant language, and specifically addressing the use of AI in accounting. The review identified 17 relevant articles, which were analyzed to fit the research question. The findings highlight the potential of AI to improve efficiency, reduce errors in audit tasks, and transform the audit process through the use of blockchain technology. Apart from opportunities for innovation, ethical challenges and adaptation of traditional auditing standards to new trends are also noted. The integration of AI in the accounting sector presents strategic opportunities, creating a new paradigm in financial information management. This research examines the implications of AI integration, emphasizing the need for ethical considerations and regulatory adjustments. Overall, the study underscores the significant impact of AI on accounting practices and the potential for future innovation and effective solutions]]>
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