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Review Open access 2026

Artificial Intelligence and the Evolution of the Accounting Profession: Toward A Responsible AI-Enabled Accounting Framework

A conceptual framework for integrating technical innovations in accounting with professional and ethical duties is provided and calls for a responsible approach to AI-enabled accounting that combines AI literacy, professional ethics, common accountability, explainable processes, effective data governance and monitoring...

Nursia Yuhanis, Khaled M. A. Salim, Siti Salimah Jalal et al. · 0 citations

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