Artificial Intelligence and Accounting: Ethical, Legal, and Social Implications

Manjit Kour · Daniel P. Schutte

Ago 2025 · Taylor & Francis

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In the dynamic field of accounting, where accuracy and productivity are critical, artificial intelligence (AI) integration has become a game-changer and AI is set to affect every industry. With the speed at which technology is developing, a thorough manual that helps readers understand the complex world of AI in accounting is desperately needed. By offering a sophisticated grasp of how AI is changing the core ideas of accounting and financial management, this book bridges this knowledge gap. It explores the relationship between AI technology and accounting processes, revealing the significant influence and unrealised potential outside of traditional bookkeeping.

This book delves into how AI is revolutionising accounting procedures. It explores the newest AI technologies and their uses in financial data processing, auditing, compliance, and forecasting, ranging from machine learning to predictive analytics. It ensures responsible AI integration by addressing biases, accountability, and transparency while emphasising ethical considerations. This book provides case studies, practical advice, and examples from the real world, guaranteeing that readers not only understand the theoretical foundations of AI in accounting but also get the knowledge necessary to apply and maximise these technologies within their professional domains by connecting theory and application. It offers a road map for traversing the accounting industry's AI frontier, from using predictive analytics to make well-informed decisions to automating repetitive activities.

This book will enable accountants, auditors, and financial analysts to prosper in the emerging AI-driven world.

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Manjit Kour is a Professor at the University School of Business, Chandigarh University, Punjab, India.

Daniel P. Schutte is a Professor at the School of Accounting Sciences, North-West University, Potchefstroom, South Africa.

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