The rise of Artificial Intelligence (AI) has fundamentally altered financial management, shifting the authority of decision-making from human accountants to automated algorithmic systems
While AI increases operational efficiency and speed, it also introduces "black box" systems that are often opaque and difficult to verify
To examine this shift, Turi utilized a qualitative, critical interpretive approach, conducting in-depth interviews with 18 key informants, including accountants, auditors, fintech developers, and corporate compliance officials
The study identified several alarming trends in modern digital accounting:
- Reduced Human Oversight: Financial decisions are increasingly accepted based on algorithmic output without thorough human evaluation
. - Weakened Audit Trails: The opaque nature of algorithmic processing makes it difficult to track the logic behind financial results, hindering the audit process
. - Distributed Responsibility: When financial errors occur, organizations struggle to assign accountability because decisions are the result of a complex interplay between humans and automated systems
. - Dependency on Vendors: Many organizations rely heavily on algorithmic models created by external technology vendors, which internal staff often fail to fully understand or troubleshoot
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Turi argues that the industry must move beyond a simple focus on efficiency and prioritize "Explainable Artificial Intelligence" (XAI)—systems where the logic can be clearly explained and audited
Author Profile
La Ode Turi is an academic at Universitas Sembilanbelas November Kolaka, specializing in digital accounting, algorithmic governance, and financial accountability systems
Research Source:
- Article Title: Epistemic Displacement in Financial Accountability under Autonomous Algorithmic Accounting Architectures
- Publication: 2026
DOI:
https://doi.org/10.55927/ijbae.v5i3.46
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