AI-Driven Decision-Making in Accounting: Exploring Bias, Transparency, and Responsibility

The growing integration of artificial intelligence (AI) into accounting has introduced new opportunities and ethical challenges that directly affect decision-making quality. This study examines five major ethical concerns associated with AI-based systems-bias, privacy, transparency, responsiveness, and trust-using a qualitative interpretive approach. By analyzing ۱۳۸ scholarly articles, the research identifies how AI algorithms may reinforce structural biases, threaten data confidentiality, and limit human oversight due to opaque "black-box" models. At the same time, AI can increase efficiency, reduce human error, and support more consistent decisions when properly supervised. The findings highlight the need for stronger ethical awareness among practitioners, improved accountability frameworks, and greater transparency in AI-assisted accounting processes. Ultimately, responsible AI adoption requires balancing technological capabilities with human judgment to ensure fairness, reliability, and trust in accounting decisions.

کلیدواژه ها:

artificial intelligence ، ethical decision-making ، bias ، transparency ، privacy ، trust ، accounting systems