Artificial Intelligence Ethics Dilema on Accountant Proffesion : A Systematic Literature Review Feni Sufuiana Thewelis (a), Ernawaty Usman (b), Jurana (c), Sugianto (d)
a) Universitas Tadulako, fenisufuaina[at]gmail.com
b) Universitas Tadulako, ernawatyusman02[at]yahoo.co.id.
c) Universitas Tadulako, jurananurdin[at]gmail.com
d) Universitas Tadulako, Sugianto[at]untad.ac.id
Abstract
This study aims to analyze the development of research related to the ethical challenges faced by the accounting profession in the era of digitalization and artificial intelligence (AI). Using a Systematic Literature Review (SLR) approach and bibliometric analysis of 24 Scopus-indexed (Q1-Q2) articles published between 2015 and 2025, this study identifies research trends, thematic focuses, and existing gaps. The keyword co-occurrence analysis using VOS viewer reveals ten main clusters, with dominant themes including Artificial Intelligence (AI), ethics, and accounting. The findings emphasize that issues of ethics, transparency, and accountability are central to the application of AI in accounting. The study^s implications highlight the need for policies, curricula, and professional practices that balance technological innovation with ethical principles. The main limitation of this study lies in its reliance on Scopus as the sole data source- therefore, future research is recommended to expand data coverage and apply empirical approaches to gain a more comprehensive understanding.
Keywords: Artificial Intelligence- Ethics- Accounting Profession- Bibliometric- Systematic Literature Review
