The Integration of Artificial Intelligence and Machine Learning in Accounting: Benefits, Challenges, and Their Alignment with the Conceptual Framework

Mega Yuda Simanjuntak (Universitas Sumatera Utara)
Rissa Nadiah Afifah Sembiring (Universitas Sumatera Utara)
Iskandar Muda (Universitas Sumatera Utara)

Formosa Journal of Applied Sciences (FJAS)
Vol. 4 No. 12 (2025): December 2025

The research shows that AI and ML can make data more consistent. AI and ML can accelerate the preparation of financial reports. AI and ML can improve the accuracy of decisions. However, the use of AI and ML still faces challenges. These challenges include data quality, algorithm bias, ethical issues, and data privacy risks. All of these can threaten the integrity and reliability of financial information. This study concludes that although AI and ML contribute significantly to strengthening accounting practices and are in line with the objectives of the conceptual framework, their implementation needs to be accompanied by ethical guidelines and strong data governance to ensure reliability, transparency, and accountability in financial reporting.