Transparency, Trust, and Accountability in AI-Driven Accounting: A Critical Literature Review

Agustina ; Selvi ; Ria Wulandari
International Journal of Business Law, Business Et... 📅 2025 Vol 2, No 3 🔗 DOI: 10.70142/ijbge.v2i3.349
Abstract
This qualitative literature review explores the ethical challenges associated with transparency, trust, and accountability in AI-driven accounting. The study synthesizes findings from recent research to highlight the complexities of integrating AI technologies into accounting practices. Transparency is identified as crucial for ensuring that AI systems are understandable and scrutinizable by stakeholders. Trust is essential for the acceptance and effectiveness of AI systems, necessitating clear communication about AI processes and limitations. Accountability requires robust governance frameworks and shared responsibility between humans and AI systems. The review underscores the need for interdisciplinary collaboration to develop comprehensive frameworks addressing ethical, legal, and technical aspects. Despite its contributions, the study acknowledges limitations, including the evolving nature of AI and the need for empirical studies to examine long-term impacts. Future research should focus on developing practical solutions to enhance transparency, trust, and accountability in AI-driven accounting.
Keywords
AI-driven accounting; transparency; trust; accountability; ethical challenges
How to Cite

Agustina, et al. (2025). Transparency, Trust, and Accountability in AI-Driven Accounting: A Critical Literature Review. International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE), 2(3). https://doi.org/10.70142/ijbge.v2i3.349

Agustina, Selvi; Ria Wulandari, "Transparency, Trust, and Accountability in AI-Driven Accounting: A Critical Literature Review," International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE), vol. 2, no. 3, 2025.

Agustina, Selvi; Ria Wulandari. "Transparency, Trust, and Accountability in AI-Driven Accounting: A Critical Literature Review." International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE), vol. 2, no. 3, 2025.

Agustina, Selvi; Ria Wulandari. "Transparency, Trust, and Accountability in AI-Driven Accounting: A Critical Literature Review." International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE) 2, no. 3 (2025).

Agustina, et al. (2025) 'Transparency, Trust, and Accountability in AI-Driven Accounting: A Critical Literature Review', International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE), 2(3). doi: 10.70142/ijbge.v2i3.349.

Agustina, Selvi; Ria Wulandari. Transparency, Trust, and Accountability in AI-Driven Accounting: A Critical Literature Review. International Journal of Business Law, Business Ethic, Business Communication & Green Economics (IJBGE). 2025;2(3).

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