Accounting Paradigm with the Presence of Artificial Intelligence

Abstract

This study aims to find out how the paradigm of accounting actors with the presence of Artificial Intelligence is. Starting from the field of practitioners and accounting science itself. The method used in this study is a qualitative method. In this study, the focus of the author is how far Artificial Intelligence has changed the paradigm of accounting practitioners. The data source used in this study is primary data. The data processing technique used is data triangulation. The results of this study show that the accounting paradigm with the presence of Artificial Intelligence is able to open up a new space for accounting practitioners in applying their knowledge, both in the world of educators to continue to study the latest issues regarding Artificial Intelligence and also practitioners for how to create a good financial database, an efficient audit process and valid financial reporting using Artificial Intelligence.