<![CDATA[Globally, Artificial Intelligence (AI) is increasingly used in accounting processes. However, AI use raises ethical challenges. At the same time, sustainable accounting has become a major concern for global organizations, particularly in reporting social, environmental, and governance (ESG) impacts. To date, limited research has examined how accounting task complexity moderates the relationship between AI and ethics. Therefore, this study aims to analyze the effect of AI on ethics in accounting practices and sustainable accounting, and to examine whether accounting task complexity moderates or strengthens the relationship between AI and ethics in accounting practices. The population comprised undergraduate, master's, and doctoral accounting students across Indonesia who had previously used AI to complete academic assignments. The study used convenience sampling, yielding a total sample of 531 respondents. Data were collected through questionnaires. The hypotheses were tested using Partial Least Squares (PLS) with SmartPLS 4.0. The results indicate that Artificial Intelligence significantly affects Ethics and Sustainable Accounting. Task Complexity Constraints significantly affect Ethics; however, they do not moderate Artificial Intelligence's effect on ethics. These findings reinforce Socio-Technical Systems Theory (STS) by showing that using AI as a technical subsystem must be balanced with ethical considerations as a social subsystem to support sustainable accounting practices. For practitioners, the research highlights the importance of ethical and responsible AI use in maintaining the sustainability and integrity of accounting; for academics, the findings expand the study of the interplay between technology, ethics, and sustainability in accounting; and for accounting educators, the results underscore the importance of integrating AI literacy and ethics into accounting education.]]>
Copyrights © 2026
