From Financial Stewardship to Inclusive Excellence

Abstract

Artificial intelligence (AI) is transforming accounting by strengthening financial stewardship, improving decision-making, and supporting more inclusive resource management. This chapter examines how AI applications can reposition accounting from traditional financial control toward inclusive excellence in institutions that support people with disabilities. It discusses conceptual foundations of AI-driven financial stewardship, AI applications in budgeting, reporting, auditing, performance analytics, and disability-responsive financial management. The chapter also explores governance, ethics, explainable AI, data integrity, implementation strategies, and emerging technologies that shape future accounting practice. It argues that responsible AI adoption enhances transparency, accountability, and evidence-based decision-making while promoting equitable allocation of resources for accessibility and disability support. Integrating intelligent accounting with inclusive governance enables institutions to achieve sustainable financial performance alongside meaningful social value creation.