The repercussions of artificial intelligence integration in accounting

The field of accounting has traditionally relied on manual processes and human judgment. Changes in new technologies (i.e. enterprise resource planning systems or accounting information systems) are not new and are pan of an ongoing process in accounting (Chen et al., 2022). New technologies, especially artificial intelligence (Al) based have a major impact on the overall structure and processes in accounting (Hasan, 2022). Al replaced humans with repetitive tasks and tasks that can be conducted by machine-based learning to improve the efficiency of an organization and make its performance more competitive (Lee & Tajudeen, 2020). Artificial Intelligence (Al) has introduced transformative changes, offering new opportunities for enhancing efficiency and accuracy in accounting practices (Adnan et al., 2024).