Mahdi, Muslim Hamid (2026) Artificial Intelligence is A Threat to The Independence of The Accountant or A Tool for Developing The Profession. American Journal of Business Practice, 3 (9). ISSN 2997-934X

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Abstract

The research aims to know the contributions of artificial intelligence to the development of the accounting profession and the impact of that impact on the independence of the professional accountant by achieving higher efficiency of performance and quality of information, identifying alternatives and knowing the challenges related to the use of process automation and the role of these systems in the accounting environment. The descriptive analysis approach was relied upon to reach the results. The outcome of the research results confirmed that artificial intelligence contributes significantly to the advancement of the accounting profession by relying on the automation of processes, analyzing financial data quickly, improving the quality of financial reports, and reducing errors. Also, relying on process automation leads to the independence of the professional accountant by providing accurate and objective data that helps in the process of making professional decisions, while the importance of human experience remains in issuing professional judgments and interpreting results, as well as the presence of obstacles associated with the use of electronic systems, including the excessive use of artificial intelligence with the possibility of a decline in the human role. The research reached a set of recommendations, the most important of which is that artificial intelligence represents an area for improving the accounting profession rather than a threat to it. To achieve this, there must be appropriate regulatory and legislative controls to develop the technical and technical skills of accountants while achieving a balance between the use of electronic systems and professional judgment to obtain accurate information.

Item Type:	Article
Uncontrolled Keywords:	Artificial intelligence, accounting profession, accountant independence, financial statements, professional judgment, financial reports
Subjects:	H Social Sciences
Depositing User:	admin eprints
Date Deposited:	13 Sep 2026 10:30
Last Modified:	13 Sep 2026 10:30
URI:	http://eprints.umsida.ac.id/id/eprint/17078

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