THE ROLE OF ARTIFICIAL INTELLIGENCE IN ADVANCING SUSTAINABLE ACCOUNTING AND CORPORATE TRANSPARENCY

Abstract

Artificial Intelligence (AI) has increasingly transformed accounting and corporate sustainability reporting in the digital economy. This study examines the role of AI in modern accounting, sustainable accounting, and corporate transparency. Using a literature-based approach, the study finds that AI enhances accounting efficiency, accuracy, and decision-making through automation, big data analytics, machine learning, predictive analytics, and continuous auditing. AI also supports sustainable accounting by improving ESG data processing, environmental monitoring, and sustainability reporting. Furthermore, AI strengthens corporate transparency through real-time reporting, fraud detection, internal control, and regulatory compliance. However, its implementation faces challenges related to algorithmic bias, data privacy, cybersecurity, ethical issues, and greenwashing. Therefore, effective AI governance and regulatory oversight are essential to maximize its contribution to transparent, accountable, and sustainable accounting practices