THE ROLE AND CHALLENGES OF AI IN ACCOUNTING IN THE 4.0 ERA : A SYSTEMATIC LITERATURE REVIEW

Abstract

Recent technological advances, computers, machines and robots based on artificial intelligence are now able to simulate technological aspects of human intelligence. The aim of this study is to classify research related to artificial intelligence in the accounting context. This research uses the Systematic Literature Review (SLR) methodology, which is defined as a transparent and replicable scientific process, different from traditional literature reviews. The Systematic Literature Review (SLR) in this research adopts the PRISMA model, this research details databases from Watase Uake, Publish or Perish, Science Direct, IEEE, Scopus, and Google Scholar. The research results show that the role of artificial intelligence in the accounting field has a significant impact and helps accountants, able to overcome various challenges faced by accountants. However, in this research there are several limitations that future researchers need to pay more attention to, including the selection of research objects and refinement of the literature review.