The Impact of Artificial Intelligence Governance on Decision-Making Quality and Professional Judgment in Accounting: The Roles of Algorithmic Transparency and Accountability

The integration of Artificial Intelligence (AI) into accounting information systems has fundamentally altered the landscape of professional judgment and decision-making. While AI offers enhanced data processing capabilities, it introduces significant risks related to "black-box" decision models, potential bias, and eroded professional skepticism. This review article examines the critical role of AI governance in mitigating these risks. By focusing on algorithmic transparency and accountability, this paper explores how robust governance frameworks can maintain the integrity of professional judgment. The analysis suggests that governance is not merely a compliance burden but a strategic enabler that enhances decision-making quality, restores professional oversight, and ensures ethical alignment in accounting practices.