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Abstract

Purpose: This study aims to analyze the transformation of accounting in the era of Artificial Intelligence (AI) from the perspective of the philosophy of science, particularly epistemology and professional ethics.


Research Method: The study employs a conceptual qualitative approach based on a literature review, drawing on sources from indexed academic databases, including Springer, Scopus, and Google Scholar, for the period 2015–2026. The literature was selected for its relevance to the themes of AI, epistemology, technology ethics, and accounting, and then analyzed thematically and philosophically.


Results and Discussion: Research findings indicate that AI is driving a paradigm shift in accounting from rule-based systems toward data- and algorithm-based systems. This transformation is reshaping the role of accountants into that of strategic analysts and evaluators of AI systems, while also raising issues related to epistemology, algorithmic bias, transparency, and the accountability of automated decisions.


Implications: This study underscores the importance of integrating technological competencies, epistemological reflection, and professional ethics in the development of digital accounting practices, as well as the need for adaptive AI regulation and governance within the accounting profession.


Originality: The application of a philosophy-of-science perspective explains the transformation of AI in accounting, particularly the epistemological and ethical changes in the production of accounting knowledge.

Keywords

artificial intelligence accounting epistemology technology ethics philosophy of science accounting profession

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How to Cite
Hidajat, N. C., Kosasih, F. N. ., Habbe, A. H., & Pagalung, G. (2026). Accounting Transformation in the Age of Artificial Intelligence: A Philosophical Perspective on Epistemological Changes and Professional Ethics. Advances in Taxation Research, 4(2), 91–104. https://doi.org/10.60079/atr.v4i2.841
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