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

Mega Yuda Simanjuntak; Rissa Nadiah Afifah Sembiring; Iskandar Muda

doi:10.55927/fjas.v4i12.516

Authors

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

DOI:

https://doi.org/10.55927/fjas.v4i12.516

Keywords:

Conceptual Framework, Artifical Intelligence (AI), Machine Learning, Accounting Theory

Abstract

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.

References

Abbas, K. (2025). Management accounting and artificial intelligence: A comprehensive literature review and recommendations for future research. The British Accounting Review.

Abbas, M. 2025. Artificial intelligence applications in management accounting: Benefits, risks, and future directions. International Journal of Accounting Innovation, 18(2), 101–118.

Ali, O. 2025. The role of machine learning in modern accounting systems: Opportunities and challenges. Journal of Accounting and Intelligent Systems, 12(1), 45–59.

Deby et al. 2025. Perkembangan Teori Akuntansi: Tantangan dan Peluang di Era Digital. JAKPT. 2(3), 716-727.

Donleavy, G. D. 2018. Foundations of accounting theory: Theoretical logic and professional ethics (2nd ed.). Routledge.

Inas, Rr. Putri & Dona. 2025. Dampak Dan Etika Penerapan Dari AI Pada Bidang Akuntansi: Systemattic Literature Review. Jurnal Ilmiah Akuntansi. 6(1), 82-101.

Jernih & Laksono, Bagus. 2025. Penerapan Kecerdasan Buatan (AI) dalam Praktik Akuntansi di Indonesia. Indonesia Business Junal Ekonomi, Bisnis dan Teknologi Digital. 1(1), 40-47.

Judijanto, Loso & AR, Mulyadi. 2025. Pengaruh Artificial Intelligence terhadap Kecepatan dan Akurasi Sistem Informasi Akuntansi. Jurnal Akuntansi dan Keuangan West Science. 4(1), 88-95.

Manihuruk, D., & Dewayanto, T. 2025. Technological integration and financial reporting quality: Evidence from emerging markets. Journal of Contemporary Accounting Studies, 9(2), 134–150.

Manihuruk, L. C. G., & Dewayanto, T. (2025). Peran dan tantangan artificial intelligence dalam kualitas pelaporan keuangan: A systematic literature review. Diponegoro Journal of Accounting, 14(3).

Nazari, Esa & Mukhtaaruddin. 2025. Transformasi Artificial Intelligence dalam Akuntansi Keuangan: Inovasi dalam Pengambilan Keputusan atau Memunculkan Tantangan Baru?. EBISMEN. 4(1), 77–101.

Pratiwi et al. 2025. The Conceptual Framework of Accounting: Theory, Evolution, and Challenges in Modern Practice. Metropolis. 1(2), 121-134.