Home / Current Issue / Paper 1710282
Modern Accounting: The Evolution of Self-Audit Accounting Systems in the Digital Era
Subject area: Science,Engineering and Technology · Area of research: AI, Information System, Accounting, Auditing
Abstract
The accounting profession is undergoing a fundamental transformation driven by artificial intelligence, automation, and innovative technological frameworks. This article examines the emergence of Self-Audit Accounting Systems (SAAS) as a paradigmatic shift in financial data management, with particular emphasis on two critical components: the Financial Matrix and the Braille Index. Through comprehensive analysis of current market trends, technological capabilities, and governance implications, this research demonstrates how modern accounting systems enhance data integrity, reduce human error, and improve stakeholder confidence. The study reveals that AI-powered accounting solutions can achieve up to 99% accuracy in financial processing while delivering 5X efficiency improvements over traditional methods.
References
[1] Junarso, T. (2018). AI Based Financial System: The Way Financial Matrix and Braille Index Improve Financial Reporting. APIC.
[2] Junarso, T. (2006). Comprehensive Approach to Corporate Governance: A Philosophy for Corporations. iUniverse, Inc.
[3] Sassisegarane, P. (2024). AI Automation for Accounting in 2024. NanoNets Medium. Retrieved from https://medium.com/nanonets/ai-automation-for-accounting-in-2024-679a74459668
[4] Karbon. (2024). The State of AI in Accounting Report 2024. Retrieved from https://karbonhq.com/resources/state-of-ai-accounting-report-2024/
[5] NetSuite. (2025). AI in Accounting: A Transformation. Retrieved from https://www.netsuite.com/portal/resource/articles/accounting/ai-in-accounting.shtml
[6] TaxDome. (2025). AI in accounting 2024: key trends, technologies, and how to get started. Retrieved from https://blog.taxdome.com/ai-in-accounting/
[7] Tipalti. (2025). 2025 Guide to AI in Accounting: Trends, Use Cases and Tools. Retrieved from https://tipalti.com/blog/ai-accounting/
[8] HubiFi. (2024). Automation in Accounting: A 2024 Guide to the Future. Retrieved from https://www.hubifi.com/blog/the-impact-of-automation-in-accounting
[9] Workiva. (2023). Automated financial statement software. Retrieved from https://www.workiva.com/solutions/financial-statement-automation
[10] Cube Software. (2025). Automated financial reporting: What FP&A leaders need to know in 2025. Retrieved from https://www.cubesoftware.com/blog/automated-financial-reporting
How to cite this paper
@article{1710282,
author = {Tri Junarso},
title = {Modern Accounting: The Evolution of Self-Audit Accounting Systems in the Digital Era},
journal = {Iconic Research And Engineering Journals},
year = {2025},
volume = {9},
number = {2},
pages = {1371-1377},
issn = {2456-8880},
url = {https://www.irejournals.com/formatedpaper/1710282.pdf},
abstract = {The accounting profession is undergoing a fundamental transformation driven by artificial intelligence, automation, and innovative technological frameworks. This article examines the emergence of Self-Audit Accounting Systems (SAAS) as a paradigmatic shift in financial data management, with particular emphasis on two critical components: the Financial Matrix and the Braille Index. Through comprehensive analysis of current market trends, technological capabilities, and governance implications, this research demonstrates how modern accounting systems enhance data integrity, reduce human error, and improve stakeholder confidence. The study reveals that AI-powered accounting solutions can achieve up to 99% accuracy in financial processing while delivering 5X efficiency improvements over traditional methods.},
month = {August},
}