https://jurnal-mnj.stiekasihbangsa.ac.id/index.php/IJBGE/issue/feed 2025-10-14T14:53:06+07:00 Lembaga Penelitian dan Pengabdian kepada Masyarakat LPPM@stiekasihbangsa.ac.id Open Journal Systems <p style="text-align: justify;"><strong>International Journal of Business Law, Business Ethic, Business Communication &amp; Green Economics (IJBGE)</strong><span style="font-weight: 400;"> is a peer-reviewed international journal published by STIE Kasih Bangsa Institute of Research and Community Services/Lembaga Penelitian dan Pengabdian kepada Masyarakat. The journal serves as an academic platform which integrates four critical domains within the business context: business law, business ethics, business communication, and green economics. The primary objective of the journal is to present contemporary research, analysis, and innovative concepts which enhance the understanding of how business law can function efficiently, with social responsibility, and in an environmentally sustainable manner. The articles published within this journal encompass a broad spectrum of topics, including current legal issues in the business context, ethical dilemmas encountered by corporations, effective business communication strategies, and economic analyses related to sustainable development and environmental conservation. This publication is issued quarterly in (<strong>March, June, September and December</strong>). </span></p> https://jurnal-mnj.stiekasihbangsa.ac.id/index.php/IJBGE/article/view/349 2025-09-24T15:05:07+07:00 Selvi Agustina selvie.xie@gmail.com Ria Wulandari riastiekb@gmail.com

<p><em>This qualitative literature review explores the ethical challenges associated with transparency, trust, and accountability in AI-driven accounting. The study synthesizes findings from recent research to highlight the complexities of integrating AI technologies into accounting practices. Transparency is identified as crucial for ensuring that AI systems are understandable and scrutinizable by stakeholders. Trust is essential for the acceptance and effectiveness of AI systems, necessitating clear communication about AI processes and limitations. Accountability requires robust governance frameworks and shared responsibility between humans and AI systems. The review underscores the need for interdisciplinary collaboration to develop comprehensive frameworks addressing ethical, legal, and technical aspects. Despite its contributions, the study acknowledges limitations, including the evolving nature of AI and the need for empirical studies to examine long-term impacts. Future research should focus on developing practical solutions to enhance transparency, trust, and accountability in AI-driven accounting.</em></p>

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