The integration of generative artificial intelligence (AI) into accounting information systems presents a fundamental challenge to the accounting profession's core principles of transparency, accountability, and professional judgment. While AI capabilities promise enhanced financial analysis and decision-making support, algorithmic opacity threatens the reliability and auditability of accounting information, potentially undermining stakeholder trust and regulatory compliance. This research addresses this critical tension by developing and validating a novel framework -the Throughput Model (TPM) - specifically designed for AI-augmented accounting decision-making processes. Keywords: Artificial Intelligence, Accounting Information Systems, Professional Judgment, Financial Reporting, Ethics, Transparency, Auditing, Risk Assessment