Bridging the Gap: Scalable AI Solutions for Sustainable Accounting in MSME Garment Industries

Abstract

This study aims integration of artificial intelligence (AI) in accounting informations enhance
business sustainability among MSMEs. The research employs a qualitative content analysis
method, involving in-depth interviews and observation at x on 2024. AI facilitates automation
of ESG (Environmental, Social, and Governance) data collection and analysis, reducing manual
errors and improving reporting accuracy. It also enables real-time insights that support informed
decisions aligned with sustainability goals. Additionally, AI-driven automation contributes to
Sustainable Development Goals (SDGs), especially SDG 8 and SDG 9, by streamlining
financial activities and enabling innovation. The integration of AI redefines the accountant’s
role, expanding it into green accounting and environmental management. However, adoption
challenges such as change resistance and lack of skilled personnel must be addressed. This
research offers theoretical insight into AI-led sustainability in accounting and practical
recommendations for MSMEs. The novelty lies in examining AI application within ESG
reporting for small-scale industries.