Ilustration by AI
AI Use in Accounting Boosts Efficiency but Risks Weakening Professional Judgment
A 2026 study by Universitas Bhayangkara Jakarta Raya, Universitas Indraprasta PGRI, Universitas Muhammadiyah Kupang, and Universitas Pertiwi finds that artificial intelligence (AI) is transforming accounting practices—improving efficiency while also introducing risks to professional judgment. The research, led by Uswatun Khasanah and colleagues and published in 2026, highlights how excessive reliance on AI systems may reduce accountants’ critical thinking and skepticism, raising concerns for the future of decision-making in the profession.
The study focuses on cognitive dependency—when users rely too heavily on automated systems—and its impact on the quality of professional judgment among accountants working in public accounting firms in Jakarta. As AI adoption accelerates across industries, the findings offer timely insight into how human expertise interacts with intelligent systems in high-stakes financial environments.
Why This Research Matters
Artificial intelligence is rapidly becoming a core tool in accounting, from automating data entry to supporting complex financial analysis. Businesses and audit firms increasingly depend on AI-driven tools to improve speed, reduce errors, and cut operational costs.
However, this technological shift raises a critical question: does reliance on AI enhance or weaken human judgment?
Accounting is not just about calculations—it requires interpretation, ethical consideration, and professional skepticism. Errors in judgment can lead to financial misstatements, regulatory violations, or loss of public trust. Understanding how AI affects these human elements is essential for maintaining the integrity of financial reporting.
How the Study Was Conducted
The researchers used a qualitative case study approach to examine how accountants interact with AI systems in real-world settings.
- Participants: Accountants and auditors working in public accounting firms in Jakarta
- Data Collection: In-depth interviews with professionals who regularly use AI tools
- Analysis Method: Thematic analysis to identify patterns in behavior, trust levels, and decision-making processes
Rather than relying on numerical data alone, the study explored personal experiences and perceptions, providing a deeper understanding of how AI influences professional thinking.
Key Findings
The study reveals a nuanced relationship between AI use and professional judgment:
1. Moderate AI Use Improves Performance
- AI enhances efficiency in processing large volumes of financial data
- Automated tools help reduce human error in routine tasks
- Accountants report faster and more accurate analytical outputs
2. Overreliance Leads to Cognitive Dependency
- Excessive trust in AI systems reduces independent verification
- Professionals may accept AI outputs without sufficient scrutiny
- Decision-making becomes more passive, relying on system recommendations
3. Decline in Professional Skepticism
- Accountants show lower levels of critical questioning when using AI extensively
- The ability to challenge assumptions or detect anomalies may weaken
- Automation bias—favoring machine output over human judgment—becomes evident
4. Risk to Judgment Quality
- Reduced critical thinking can affect the reliability of financial decisions
- Complex or ambiguous cases may be mishandled if overdependent on AI
- Ethical considerations may be overlooked when decisions are automated
Real-World Implications
The findings carry significant implications for multiple stakeholders:
For Accounting Professionals
Accountants must strike a balance between leveraging AI tools and maintaining independent judgment. Continuous training in critical thinking and professional skepticism is essential to avoid overdependence.
For Firms and Organizations
Public accounting firms should establish guidelines for AI use, ensuring that automated outputs are reviewed and validated by human experts. Internal controls must evolve alongside technology adoption.
For Educators and Universities
Accounting education should integrate AI literacy while reinforcing core analytical and ethical skills. Future professionals must be trained to work with AI—not rely on it blindly.
For Policymakers and Regulators
Regulatory bodies may need to update auditing standards and professional guidelines to address the risks associated with AI-driven decision-making.
Expert Insight
Uswatun Khasanah of Universitas Bhayangkara Jakarta Raya emphasizes the importance of balance in adopting AI tools:
“AI can significantly support accounting work, but unchecked reliance reduces the accountant’s role as a critical evaluator. Professional judgment must remain central in decision-making.”
This perspective underscores a key message of the study: AI should assist, not replace, human expertise.
Author Profile
Uswatun Khasanah, S.E., M.Ak. is a researcher and lecturer at Universitas Bhayangkara Jakarta Raya, specializing in accounting and financial decision-making.
Ana Rusmardiana, S.E., M.Ak. is affiliated with Universitas Indraprasta PGRI, with expertise in accounting systems and education.
Sulaiman, S.E., M.Ak. is a faculty member at Universitas Muhammadiyah Kupang, focusing on auditing and financial analysis.
Abdilah, S.E., M.Ak. is an academic at Universitas Pertiwi, specializing in accounting practices and professional ethics.
Source
Journal: International Journal of Asian Business and Management (IJABM)
Year: 2026
DOI : https://doi.org/10.55927/ijabm.v5i2.9
URL : https://journalijabm.my.id/index.php/ijabm/index
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