Artificial Intelligence (AI) on Accountant Behavior and Ethical Decision Making: Systematic Review on Behavioral Accounting Research
DOI:
https://doi.org/10.55980/ebasr.v4i2.217Keywords:
Artificial Intelligence, Behavioral Accounting , Decision Making, Systematic Literature Review, BibliometricsAbstract
The advancement of Artificial Intelligence (AI) has significantly transformed accounting practices by automating routine tasks, enhancing anomaly detection, and influencing professional decision-making processes. This transformation is not purely technical; it introduces critical ethical challenges, including algorithmic bias and shifts in professional identity among accountants. This study aims to evaluate the impact of AI on accountants’ behavior, ethical reasoning, and decision-making within the framework of Behavioral Accounting Research (BAR). A combined method of Systematic Literature Review (SLR) and bibliometric analysis was employed, reviewing 47 selected articles from the Scopus database between 2015 and 2025. The findings reveal that AI affects three major dimensions of accountant behavior: cognitive bias due to overreliance on AI recommendations, a decline in professional skepticism, and an identity shift from traditional accounting roles to AI interpreters. Bibliometric analysis identified six key thematic clusters, including AI literacy, accounting education, technology adoption, AI-driven auditing, and ethical implications in digital accounting practice. Keyword co-occurrence visualization further highlights ethics, trust in AI, and algorithmic bias as central topics in current accounting discourse. The main findings indicate that the adoption of AI is shaped by users’ technological readiness, trust in AI systems, and awareness of ethical risks. Furthermore, the study emphasizes the importance of integrating both technological and ethical literacy into accounting education curricula. The implication of this research is the need to develop new theoretical models that combine behavioral ethics with human–AI interaction to ensure responsible and ethically grounded AI adoption in the accounting profession.
References
Abdo-Salloum, A. M., & Al-Mousawi, H. Y. (2025). Accounting Students’ Technology Readiness, Perceptions, and Digital Competence Toward Artificial Intelligence Adoption in Accounting Curricula. Journal of Accounting Education, 70, 100951. https://doi.org/10.1016/j.jaccedu.2025.100951
Abdullah, A. A. H., & Almaqtari, F. A. (2024). The impact of artificial intelligence and Industry 4.0 on transforming accounting and auditing practices. Journal of Open Innovation: Technology, Market, and Complexity, 10(1), 100218. https://doi.org/10.1016/j.joitmc.2024.100218
Ajzen, I. (1991). The theory of planned behavior. Organizational Behavior and Human Decision Processes, 50(2), 179–211. https://doi.org/https://doi.org/10.1016/0749-5978(91)90020-T
Akbar, F. A. (2024). A Holistic Approach to Sustainable Corporate Governance: Exploring the Role of Business Ethics and Technology – A Bibliometric Study. Economics, Business, Accounting & Society Review, 3(3), 182–196. https://doi.org/10.55980/ebasr.v3i3.165
Al Ghatrifi, M. O. M., Al Amairi, J. S. S., & Thottoli, M. M. (2023). Surfing the technology wave: An international perspective on enhancing teaching and learning in accounting. Computers and Education: Artificial Intelligence, 4, 100144. https://doi.org/10.1016/j.caeai.2023.100144
Atmini, S., Jusoh, R., Prastiwi, A., Wahyudi, S. T., Hardanti, K. N., & Widiarti, N. N. (2024). Plagiarism among accounting and business postgraduate students: a fraud diamond framework moderated by understanding of artificial intelligence. Cogent Education, 11(1), 2375077. https://doi.org/10.1080/2331186X.2024.2375077
Bani Ahmad, A. Y. A. (2024). Ethical implications of artificial intelligence in accounting: A framework for responsible ai adoption in multinational corporations in Jordan. International Journal of Data and Network Science, 8(1), 401–414. https://doi.org/10.5267/j.ijdns.2023.9.014
Banța, V.-C., Rîndașu, S.-M., Tănasie, A., & Cojocaru, D. (2022). Artificial Intelligence in the Accounting of International Busi-nesses: A Perception-Based Approach. Sustainability, 14(11), 6632. https://doi.org/10.3390/su14116632
Bellucci, M., Cesa Bianchi, D., & Manetti, G. (2022). Blockchain in accounting practice and research: systematic literature review. Meditari Accountancy Research, 30(7), 121–146. https://doi.org/10.1108/MEDAR-10-2021-1477
Camilli, R., Mechelli, A., & Coronella, L. (2024). History of behavioral accounting research (1960–2023): a bibliometric analysis. Journal of Management History. https://doi.org/10.1108/JMH-04-2024-0053
Cao, M., Chychyla, R., & Stewart, T. (2015). Big Data Analytics in Financial Statement Audits. Accounting Horizons, 29(2), 423–429. https://doi.org/10.2308/acch-51068
Carter, A. (2022). The Moral Dimension of AI-Assisted Decision-Making: Some Practical Perspectives from the Front Lines. Daedalus, 151(2), 299–308. https://doi.org/10.1162/daed_a_01917
Chávez-Díaz, J. M., Aquiño-Perales, L., De-Velazco-Borda, J. L., Villagómez-Chinchay, J. A., & Flores-Sotelo, W. S. (2024). Artificial intelligence in accounting and auditing: bibliometric analysis in Scopus 2020-2023. Indonesian Journal of Electrical Engineering and Computer Science, 36(2), 1319–1328. https://doi.org/10.11591/ijeecs.v36.i2.pp1319-1328
Damerji, H., & Salimi, A. (2021). Mediating effect of use perceptions on technology readiness and adoption of artificial intelligence in accounting. Accounting Education, 30(2), 107–130. https://doi.org/10.1080/09639284.2021.1872035
Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly: Management Information Systems, 13(3), 319–339. https://doi.org/10.2307/249008
Eisikovits, N., Johnson, W. C., & Markelevich, A. (2025). Should Accountants Be Afraid of AI? Risks and Opportunities of Incorporating Artificial Intelligence into Accounting and Auditing. Accounting Horizons, 39(2), 117–123. https://doi.org/10.2308/HORIZONS-2023-042
Hakami, T., Sabri, O., Al-Shargabi, B., Rahmat, M. M., & Nashat Attia, O. (2024). A critical review of auditing at the time of blockchain technology – a bibliometric analysis. EuroMed Journal of Business, 19(4), 1173–1201. https://doi.org/10.1108/EMJB-01-2023-0010
Han, H., Shiwakoti, R. K., Jarvis, R., Mordi, C., & Botchie, D. (2023). Accounting and auditing with blockchain technology and artificial Intelligence: A literature review. International Journal of Accounting Information Systems, 48, 100598. https://doi.org/10.1016/j.accinf.2022.100598
Imjai, N., Yordudom, T., Yaacob, Z., Saad, N. H. M., & Aujirapongpan, S. (2025). Impact of AI literacy and adaptability on financial analyst skills among prospective Thai accountants: The role of critical thinking. Technological Forecasting and Social Change, 210, 123889. https://doi.org/10.1016/j.techfore.2024.123889
Jackson, D., & Allen, C. (2024). Enablers, barriers and strategies for adopting new technology in accounting. International Journal of Accounting Information Systems, 52, 100666. https://doi.org/10.1016/j.accinf.2023.100666
Kazemi, M. H., & Alvanchi, A. (2025). Application of NLP-based models in automated detection of risky contract statements written in complex script system. Expert Systems with Applications, 259(August 2024). https://doi.org/10.1016/j.eswa.2024.125296
Kokina, J., Blanchette, S., Davenport, T. H., & Pachamanova, D. (2025). Challenges and opportunities for artificial intelligence in auditing: Evidence from the field. International Journal of Accounting Information Systems, 56. https://doi.org/10.1016/j.accinf.2025.100734
Lardo, A., Corsi, K., Varma, A., & Mancini, D. (2022). Exploring blockchain in the accounting domain: a bibliometric analysis. Accounting, Auditing & Accountability Journal, 35(9), 204–233. https://doi.org/10.1108/AAAJ-10-2020-4995
Lehner, O. M., Ittonen, K., Silvola, H., Ström, E., & Wührleitner, A. (2022). Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking. Accounting, Auditing & Accountability Journal, 35(9), 109–135. https://doi.org/10.1108/AAAJ-09-2020-4934
Leong, K., & Sung, A. (2024). Gender stereotypes in artificial intelligence within the accounting profession using large language models. Humanities and Social Sciences Communications, 11(1). https://doi.org/10.1057/s41599-024-03660-8
Liao, F., Zhang, C., Zhang, J., Yan, X., & Chen, T. (2024). Hyperbole or reality? The effect of auditors’ AI education on audit report timeliness. International Review of Financial Analysis, 91, 103050. https://doi.org/10.1016/j.irfa.2023.103050
Losbichler, H., & Lehner, O. M. (2021). Limits of artificial intelligence in controlling and the ways forward: a call for future accounting research. Journal of Applied Accounting Research, 22(2), 365–382. https://doi.org/10.1108/JAAR-10-2020-0207
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
Murikah, W., Nthenge, J. K., & Musyoka, F. M. (2024). Bias and ethics of AI systems applied in auditing - A systematic review. Scientific African, 25, e02281. https://doi.org/10.1016/j.sciaf.2024.e02281
Peng, Y., Ahmad, S. F., Ahmad, A. Y. A. B., Al Shaikh, M. S., Daoud, M. K., & Alhamdi, F. M. H. (2023). Riding the Waves of Artificial Intelligence in Advancing Accounting and Its Implications for Sustainable Development Goals. Sustainability, 15(19), 14165. https://doi.org/10.3390/su151914165
Quattrone, P. (2016). Management accounting goes digital: Will the move make it wiser? Management Accounting Research, 31, 118–122. https://doi.org/https://doi.org/10.1016/j.mar.2016.01.003
Raihana, N., & Sallem, M. (2024). Artificial Intelligence ( AI ) Revolution in Accounting and Auditing Field : A Bibliometric Analysis. 11(9), 64–78.
Rest, J. R., & Barnett, R. (1986). Moral development : advances in research and theory. Praeger.
Romero-Carazas, R., Dávila-Fernández, S. I., Vallejos-Tafur, J. B., Ochoa-Tataje, F. A., Samaniego-Montoya, C. M., Torres-Sánchez, J. A., Porras-Roque, M. S., & Espiritu-Martinez, A. P. (2023). Artificial Intelligence in Accounting Education and its Trends in Scopus: A Bibliometric Analysis. Migration Letters, 20(7), 343–357.
Seethamraju, R., & Hecimovic, A. (2023). Adoption of artificial intelligence in auditing: An exploratory study. Australian Journal of Management, 48(4), 780–800. https://doi.org/10.1177/03128962221108440
Seshadrinathan, S., & Chandra, S. (2025). Trusting the trustless blockchain for its adoption in accounting: theorizing the mediating role of technology-organization-environment framework. Financial Innovation, 11(1), 44. https://doi.org/10.1186/s40854-024-00685-5
Stachová, K., Papula, J., Stacho, Z., & Kohnová, L. (2019). External Partnerships in Employee Education and Development as the Key to Facing Industry 4.0 Challenges. Sustainability, 11(2), 345. https://doi.org/10.3390/su11020345
Sutton, S. G., Holt, M., & Arnold, V. (2016). “The reports of my death are greatly exaggerated”—Artificial intelligence research in accounting. International Journal of Accounting Information Systems, 22, 60–73. https://doi.org/https://doi.org/10.1016/j.accinf.2016.07.005
Swaroop, S., Buçinca, Z., Gajos, K. Z., & Doshi-Velez, F. (2024). Accuracy-Time Tradeoffs in AI-Assisted Decision Making under Time Pressure. In ACM International Conference Proceeding Series (Vol. 1, Issue 1). Association for Computing Machinery. https://doi.org/10.1145/3640543.3645206
Tiron-Tudor, A., Rodgers, W., & Deliu, D. (2025). The accounting profession in the Twilight Zone : navigating digitalisation’s sided challenges through ethical pathways for decision-making. Accounting, Auditing & Accountability Journal, 38(3), 990–1018. https://doi.org/10.1108/AAAJ-12-2022-6173
Vărzaru, A. A. (2022). Assessing Artificial Intelligence Technology Acceptance in Managerial Accounting. Electronics, 11(14), 2256. https://doi.org/10.3390/electronics11142256
Yang, X., Zhang, C., Sun, Y., Pang, K., Jing, L., Wa, S., & Lv, C. (2023). FinChain-BERT: A High-Accuracy Automatic Fraud Detection Model Based on NLP Methods for Financial Scenarios. Information (Switzerland), 14(9), 1–26. https://doi.org/10.3390/info14090499
Zhang, C., Zhu, W., Dai, J., Wu, Y., & Chen, X. (2023). Ethical impact of artificial intelligence in managerial accounting. International Journal of Accounting Information Systems, 49, 100619. https://doi.org/10.1016/j.accinf.2023.100619
Zhang, C., Zhu, W., Dai, J., Wu, Y., & Chen, X. (2025). Drivers and concerns of adopting Artificial Intelligence in managerial accounting. Accounting & Finance. https://doi.org/10.1111/acfi.13404
Zhang, Y., Xiong, F., Xie, Y., Fan, X., & Gu, H. (2020). The Impact of Artificial Intelligence and Blockchain on the Accounting Profession. IEEE Access, 8, 110461–110477. https://doi.org/10.1109/ACCESS.2020.3000505
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 Muhammad Nordiansyah, Arifuddin Arifuddin, Mediaty Mediaty
This work is licensed under a Creative Commons Attribution-ShareAlike 4.0 International License.
