Epistemology Accounting in The Digital Era: Truth and Transparency Through Artificial Intelligence and Big Data
DOI:
https://doi.org/10.33096/jmb.v12i2.1247Keywords:
Accounting Epistemology; Artificial Intelligence; Big Data; Financial Transparency; Accounting Ethics.Abstract
The development of digital technologies, particularly Artificial Intelligence and Big Data, has brought great impact to accounting epistemology. This research aims to explore the influence of these technologies on accounting practices, especially in terms of efficiency, accuracy, and data-driven decision-making. Through the literature review method, this study analyzed 26 relevant articles to identify the impact of AI and Big Data in accounting, focusing on validity, transparency, and emerging ethical challenges. The results show that AI in accounting can automate processes, reduce human error, and speed up the processing of financial information. Big Data Data helps companies to gain deeper insights through larger and real-time data, making financial statements not only a reflection of the past, but also a predictive tool. However, challenges such as algorithmic bias, data privacy and adherence to ethical standards are important concerns that must be managed. Companies are expected to allocate adequate resources in accounting technology and provide training related to AI and Big Data. The application of these technologies must comply with strict ethical standards and regulations to avoid misuse. Further research could explore the application of digital technologies in different industry sectors or company types and involve interviews with accounting professionals and information technology experts.
Downloads
References
Al-Ababneh, M. M. (2020). Linking Ontology, Epistemology and Research Methodology. Science & Philosophy, 8(1), 75–91. https://doi.org/10.23756/sp.v8i1.500
Alghafiqi, B. (2022). Dampak Teknologi Artificial Intelligence Pada Profesi Akuntansi. Fair Value: Jurnal Ilmiah Akuntansi Dan Keuangan, 4(6), 2158–2174. https://doi.org/10.32670/fairvalue.v5i01.865
Alghafiqi, B., & Munajat, E. (2022). Impact of Artificial Intelligence Technology on Accounting Profession. Berkala Akuntansi Dan Keuangan Indonesia, 7(2), 140–159. https://doi.org/10.20473/baki.v7i2.27934
Appelbaum, D., Kogan, A., & Vasarhelyi, M. A. (2017). Big data and analytics in the modern audit engagement: Research needs. Auditing, 36(4), 1–27. https://doi.org/10.2308/ajpt-51684
Benbya, H., Davenport, T. H., & Pachidi, S. (2020). Artificial Intelligence in Organizations: Current State and Future Opportunities Hind Benbya, Deakin University and Oxford Internet Institute (Australia and U.K.) Thomas H. Davenport, Babson College and Oxford Saïd Business School (U.S.) Stella Pachidi, C. MIS Quarterly Executive, 19(4), 9–21.
Benbya, H., & Leidner, D. (2018). How Allianz UK used an idea management platform to harness employee innovation. MIS Quarterly Executive, 17(2), 141–157.
Bhimani, A., & Willcocks, L. (2014). Digitisation, Big Data and the transformation of accounting information. Accounting and Business Research, 44(4), 469–490. https://doi.org/10.1080/00014788.2014.910051
Bose, S., Dey, S. K., & Bhattacharjee, S. (2023). Big data, data analytics and artificial intelligence in accounting: An overview. In Handbook of Big Data Research Methods (Issue March). https://doi.org/10.4337/9781800888555.00007
Christianti, Y. D., Amir, V., & Suhasto, RB. I. N. (2021). Paradoks Konsumerisme “Manusia Akuntansi” Studi Fenomenologi Transendental Perilaku Konsumsi Di Era Industri 4.0 Dalam Pandangan Islam. Jurnal Ilmiah Edunomika, 5(02), 1055–1065. https://doi.org/10.29040/jie.v5i2.2626
Dwikristanto, Y. P., & Muslim, S. (2022). Strategi Penerapan Berpikir Kritis, Logis Dan Reflektif Dalam Pembelajaran Pengantar Akuntansi Di Era Daring: Suatu Tinjauan Epistemologis [Strategy in the Implementation of Critical, Logical, and Reflective Thinking During Online Learning in Introduction. Polyglot: Jurnal Ilmiah, 18(1), 65. https://doi.org/10.19166/pji.v18i1.4892
El-Tawy, N., & Tollington, T. (2008). The recognition and measurement of brand assets: An exploration of the accounting/marketing interface. Journal of Marketing Management, 24(7–8), 711–731. https://doi.org/10.1362/026725708X345489
Fitria, T. N. (2023). Augmented Reality (AR) and Virtual Reality (VR) Technology in Education: Media of Teaching and Learning: A Review. International Journal of Computer and Information System (IJCIS) Peer Reviewed-International Journal, 04(01), 2745–9659.
Fülöp, M. T., Topor, D. I., Ionescu, C. A., Cifuentes-Faura, J., & Măgdaș, N. (2023). Ethical Concerns Associated With Artificial Intelligence in the Accounting Profession: a Curse or a Blessing? Journal of Business Economics and Management, 24(2), 387–404. https://doi.org/10.3846/jbem.2023.19251
García-Duque, C. E. (2018). A meta-analysis of the papers on Accounting Epistemology most read in Colombia in the period 1996-2016. Discusiones Filosoficas, 19(32), 65–84. https://doi.org/10.17151/difil.2018.19.32.5
Gepp, A., Linnenluecke, M. K., O’Neill, T., & Smith, T. (2017). Big Data Techniques in Auditing Research and Practice: Current Trends and Future Opportunities. SSRN Electronic Journal, June. https://doi.org/10.2139/ssrn.2930767
Gerlick, J. A., & Liozu, S. M. (2020). Ethical and legal considerations of artificial intelligence and algorithmic decision-making in personalized pricing. Journal of Revenue and Pricing Management, 19(2), 85–98. https://doi.org/10.1057/s41272-019-00225-2
Gușe, G. R., & Mangiuc, M. D. (2022). Digital Transformation in Romanian Accounting Practice and Education: Impact and Perspectives. Amfiteatru Economic, 24(59), 252–267. https://doi.org/10.24818/EA/2022/59/252
Hamilton, R. H., & Sodeman, W. A. (2020). The questions we ask: Opportunities and challenges for using big data analytics to strategically manage human capital resources. Business Horizons, 63(1), 85–95. https://doi.org/10.1016/j.bushor.2019.10.001
Hamza, R. A. E. M., Alnor, N. H. A., Al-Matari, E. M., Benzerrouk, Z. S., Mohamed, A. M. E., Bennaceur, M. Y., Elhefni, A. H. M., & Elshaabany, M. M. (2024). The Impact of Artificial Intelligence (AI) on the Accounting System of Saudi Companies. WSEAS Transactions on Business and Economics, 21, 499–511. https://doi.org/10.37394/23207.2024.21.42
Healy, P. M., & Palepu, K. G. (2001). Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature. Journal of Accounting and Economics, 31(1–3), 405–440. https://doi.org/10.1016/S0165-4101(01)00018-0
Ibrahim, A. E. A., Elamer, A. A., & Ezat, A. N. (2021). The convergence of big data and accounting: innovative research opportunities. Technological Forecasting and Social Change, 173(November 2020), 121171. https://doi.org/10.1016/j.techfore.2021.121171
Jiwandono, A. I., & Sofyani, H. (2024). KEY DETERMINANTS OF GOVERNMENT AUDITOR’S BEHAVIOUR TO ADOPT BIG DATA ANALYTICS IN AUDIT PRACTICE. Jurnal Akuntansi Bisnis, 17(2), 182. https://doi.org/10.30813/jab.v17i2.6000
Leitner-Hanetseder, S., Lehner, O. M., Eisl, C., & Forstenlechner, C. (2021). A profession in transition: actors, tasks and roles in AI-based accounting. Journal of Applied Accounting Research, 22(3), 539–556. https://doi.org/10.1108/JAAR-10-2020-0201
Lestari, N., Jafar, R. F., Febriyanti, N., & ... (2024). Penerapan Kecerdasan Buatan Dalam Akutansi Keuangan: Tantangan Dan Peluang. … of Management and …, 5(2), 279–284.
Mauliddiyah, N. L. (2021). Epistemological Trends In Accounting Sciences In Undergraudate Degress In Ecuadorian Universities. Revista Universidad y Sociedad, 13(3), 354-360
Moll, J., & Yigitbasioglu, O. (2019). The role of internet-related technologies in shaping the work of accountants: New directions for accounting research. British Accounting Review, 51(6), 100833. https://doi.org/10.1016/j.bar.2019.04.002
Munoko, I., Brown-Liburd, H. L., & Vasarhelyi, M. (2020). The Ethical Implications of Using Artificial Intelligence in Auditing. Journal of Business Ethics, 167(2), 209–234. https://doi.org/10.1007/s10551-019-04407-1
Nagatsu, M., Davis, T., DesRoches, C. T., Koskinen, I., MacLeod, M., Stojanovic, M., & Thorén, H. (2020). Philosophy of science for sustainability science. Sustainability Science, 15(6), 1807–1817. https://doi.org/10.1007/s11625-020-00832-8
Nurhayani, U., Dongoran, F. R., Syah, D. H., & Sagala, G. H. (2024). Fintech Acceptance Among MSMEs: A Post-Covid 19 Response. Jurnal Akuntansi Dan Keuangan, 26(1), 56–66. https://doi.org/10.9744/jak.26.1.56-66
Nur, T., & 1, F. (2023). ELT FORUM 12(1) (2023) Journal of English Language Teaching Artificial intelligence (AI) technology in OpenAI ChatGPT application: A review of ChatGPT in writing English essay. Journal of English Language Teaching, 12(1), 44–58.
Pajriani, T. R., Nirwani, S., Rizki, M., Mulyani, N., Ariska, T. O., & Harahap, S. S. A. (2023). Epistemologi Filsafat. PRIMER : Jurnal Ilmiah Multidisiplin, 1(3), 282–289. https://doi.org/10.55681/primer.v1i3.144
Rabiahaladawiyah, & Wirman. (2023). Pengembangan Teori dan Praktek Akuntansi Syariah di Indonesia Rabiahaladawiyah 1 , Wirman 2 1,2 Universitas Singaperbangsa Karawang. Jurnal Ilmiah Wahana Pendidikan, 9(4), 435–446.
Rahmawati, Y. (2022). Akuntansi Syariah di Indonesia dalam Era Digital. Indonesian Journal of Islamic Economics and Finance, 2(1), 1–12. https://doi.org/10.37680/ijief.v2i1.1366
Satyawan, M.D., & Iswati, S. (2023). Articial Intelligence and Philosophy of Humanism in Auditor Perceptions.” Journal of Economic, Business, and Accountancy Ventura 26.2 (2023): 249-259. https://doi.org/ 0.14414/jebav.v26i2.3491
Sun, Z., Sun, L., & Strang, K. (2018). Big Data Analytics Services for Enhancing Business Intelligence. Journal of Computer Information Systems, 58(2), 162–169. https://doi.org/10.1080/08874417.2016.1220239
Theodorakopoulos, L., Thanasas, G., & Halkiopoulos, C. (2024). Implications of Big Data in Accounting: Challenges and Opportunities. Emerging Science Journal, 8(3), 1201–1214. https://doi.org/10.28991/ESJ-2024-08-03-024
Varma, A., Piedepalumbo, P., & Mancini, D. (2021). Big data and accounting: A bibliometric study. International Journal of Digital Accounting Research, 21(October), 203–238. https://doi.org/10.4192/1577-8517-v21_8
Yoon, S. (2020). A study on the transformation of accounting based on new technologies: Evidence from korea. Sustainability (Switzerland), 12(20), 1–23. https://doi.org/10.3390/su12208669
Younis, N. M. M. (2020). Big Data and the Future of the Accounting Profession. Indian Journal of Science and Technology, 13(08), 883–892. https://doi.org/10.17485/ijst/2020/v13i08/149808
Zhang, M. (2023). Problems and countermeasures of accounting informatization construction in colleges and universities under the background of big data and artificial intelligence. Journal of Computational Methods in Sciences and Engineering, 23(2), 747–757. https://doi.org/10.3233/JCM-226623
Zhong, R., Zhang, Q., & Zhao, Y. (2022). Research on Enterprise Financial Accounting Information Security Model Based on Big Data. Wireless Communications and Mobile Computing, 2022. https://doi.org/10.1155/2022/7929846
Downloads
Published
Issue
Section
License
Copyright (c) 2025 Jurnal Manajemen Bisnis
This work is licensed under a Creative Commons Attribution 4.0 International License.
