AI-DRIVEN SUSTAINABLE ACCOUNTING: A FRAMEWORK FOR ETHICAL AND TECHNOLOGICAL INTEGRATION

Abstract The incorporation of artificial intelligence in accounting practice brought major changes to financial operations by improving performance while boosting correct decisions and market prediction capabilities. The implementation of artificial intelligence (AI) with sustainable accounting technologies creates new ethical problems along with administrative issues. The research pursues the creation of a complete framework that combines modern technologies with ethical financial operations by applying theories that include TBL along with stakeholder theory and ethical decision-making models. The study used a dual research method of statistical assessments and the analysis of human responses to determine AI implementation effects on sustainability outcomes and reporting clarity alongside accountability standards. The research reveals that AI enables data-based sustainability reporting yet brings two significant risks which involve ethical issues with data handling as well as algorithmic discrimination. The findings supply a framework for regulators and firms alongside technology developers to adopt responsible AI in sustainable and ethical accounting practices.