Factors Influencing the Adoption of Artificial Intelligence (AI) Based Accounting System in Malaysian Organization: A Conceptual Paper

As technology rapidly changes, digital technology has been introduced to the accounting field, forcing businesses to adapt. The accounting profession is expected to embrace the new era of digitalization that will change traditional accounting practices. The roles of the accountants will shift to more challenging. Some of it predicted that this technology would take over the accountant's job, but the roles of accountants in this digital economy are still noteworthy. Amidst COVID-19, the transition to online operations is imperative for all businesses, compelling the accounting sector to embrace this technology alongside others. This study aims to discuss how artificial intelligence (AI) impacts the organization in Malaysia in this digital era. This research is anticipated to incorporate the reasons behind the organization's potential transition from conventional accounting methods to AI-driven accounting systems and analyze the resulting impact on the company's efficiency.