Sinergi Budaya Organisasi, Manajemen Risiko, Dan Transformasi Digital Dalam Implementasi Kecerdasan Buatan Di Akuntansi Bisnis

This study explores the role of organizational culture, risk management, and digital transformation in the implementation of Artificial Intelligence (AI) in business accounting. The research aims to examine how organizational culture influences digital transformation, identify the ethical risks of AI implementation, and analyze strategies for mitigating these risks. Using a library research approach, this study systematically reviews relevant literature, including academic journals and books. The findings indicate that adaptive organizational culture plays a crucial role in the success of digital accounting transformation. AI implementation enhances efficiency and decision-making but presents ethical risks such as algorithmic bias, data security, and accountability challenges. Effective risk management, human oversight, and clear regulatory frameworks are necessary to mitigate these issues. Additionally, companies with strong digital strategies and well-established organizational cultures tend to achieve smoother AI integration. The study concludes that digital transformation in business accounting requires a balance between cultural adaptability, ethical AI implementation, and robust risk management to ensure sustainable and transparent accounting practices.