Epistemic Displacement in Financial Accountability under Autonomous Algorithmic Accounting Architectures
DOI:
https://doi.org/10.55927/ijbae.v5i3.46Keywords:
Financial Accountability, Autonomous algorithms, Epistemic Displacement, Digital Accounting, Algorithmic transparencyAbstract
The development of autonomous algorithmic accounting architectures has transformed the practice of financial accountability through a shift in epistemic authority from human judgment to automated algorithmic systems. This condition raises problems related to transparency, decision legitimacy, and reduced interpretive role of accountants in the digital financial reporting process. This study aims to analyze the form of epistemic displacement in financial accountability in an autonomous algorithm-based accounting system. The research uses a qualitative approach with a critical interpretive design. Data was collected through in-depth interviews, digital system observations, and document analysis of 18 informants consisting of accountants, auditors, fintech developers, and corporate compliance officials. Data analysis was carried out using thematic analysis. The results show that algorithmic accounting systems reduce human interpretive intervention, weaken the audit trail, and increase reliance on algorithmic calculations that are difficult to verify. This study concludes that algorithmic transformation in accounting requires an adaptive governance framework and transparency standards to maintain the integrity of financial accountability in the digital age.
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