Abstract :

In Recent Years, The Accounting Profession Has Undergone A Profound Transformation Driven By The Rapid Evolution Of Artificial Intelligence (AI). What Was Once A Discipline Dominated By Manual Processes And Rule-based Systems Is Now Increasingly Characterized By Intelligent Automation And Data-driven Decision-making. Against This Backdrop, The Present Study Investigates The Extent To Which AI Is Being Adopted In Accounting Practices And Examines Its Implications For Financial Reporting Quality And Transparency. The Study Adopts A Mixed-method Approach, Drawing On Both Primary And Secondary Data. Primary Data Were Collected Through A Structured Questionnaire Administered To 80 Respondents, Including Practicing Accountants, Auditors, And Finance Professionals. The Analysis Focuses On Key Dimensions Such As Accuracy, Timeliness, Reliability, And Transparency Of Financial Information In AI-enabled Environments. The Findings Suggest That AI Adoption Has A Statistically And Practically Significant Impact On Financial Reporting. Respondents Consistently Indicated Improvements In The Accuracy Of Financial Data, Largely Due To The Reduction Of Manual Errors And The Automation Of Routine Accounting Tasks. In Addition, AI-powered Systems Were Found To Enhance The Timeliness Of Reporting By Enabling Real-time Data Processing And Continuous Auditing Mechanisms. Transparency Has Also Improved, Particularly Through The Availability Of Detailed Audit Trails And Increased Data Accessibility For Stakeholders. However, The Study Also Highlights Certain Challenges, Including Concerns Related To Data Security, High Implementation Costs, And The Need For Upskilling Accounting Professionals. Despite These Limitations, The Overall Evidence Indicates That AI Has The Potential To Redefine The Quality And Credibility Of Financial Reporting. The Paper Concludes That The Integration Of AI Into Accounting Systems Is Not Merely A Technological Upgrade But A Strategic Necessity For Organizations Aiming To Enhance Transparency And Maintain Stakeholder Confidence In An Increasingly Complex Financial Environment. Keywords: Artificial Intelligence; Accounting Automation; Financial Reporting Quality; Transparency; Data Analytics; Digital Accounting System

Published:

21-4-1-2026

Issue:

Vol. 26 No. 4-1 (2026)

Page Nos:

668-677

Section:

Articles

License:

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

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