<![CDATA[Advances in digital technology are driving the transformation of accounting practices through the use of Artificial Intelligence (AI), which can improve the efficiency of accounting processes and the quality of financial reporting. This study aims to analyse the role of AI in improving the efficiency of accounting processes and the quality of financial reporting, based on the findings of previous research. The study employed a Systematic Literature Review (SLR) method with a qualitative approach, involving a search for academic articles in the Google Scholar, Scopus and ScienceDirect databases. Literature selection was carried out based on inclusion and exclusion criteria in accordance with the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) guidelines, and the findings were subsequently analysed using thematic analysis techniques. Research findings indicate that the implementation of AI plays a role in automating various accounting processes, speeding up data processing, reducing human error, and improving productivity and operational efficiency. Furthermore, AI is capable of enhancing the quality of financial reporting by providing information that is more accurate, relevant, reliable, timely and transparent, whilst also supporting the early detection of errors and indications of fraud. The implementation of AI still faces challenges in the form of data security, system integration, staff competence, implementation costs, as well as ethical and regulatory considerations. Therefore, organisations need to strengthen their technological readiness, enhance staff competence, and implement sound data governance so that the use of AI can deliver optimal benefits in accounting and financial reporting practices.]]>
Copyrights © 2026
