Digital Transformation of the Accounting Profession at the Intersection of Artificial Intelligence and Ethics

Fülöp Melinda Timea, Ionescu Constantin Aurelian (), Măgdaș Nicolae, Ștefan Maria Cristina and Topor Dan Ioan
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Fülöp Melinda Timea: Faculty of Economics and Business Administration, Babeş– Bolyai University, Cluj-Napoca, Romania
Ionescu Constantin Aurelian: Faculty of Economics, Valahia University of Targoviște, Targoviste, Romania
Măgdaș Nicolae: Faculty of Economics and Business Administration, Babeş– Bolyai University, Cluj-Napoca, Romania
Ștefan Maria Cristina: Faculty of Economics, Valahia University of Targoviște, Targoviste, Romania
Topor Dan Ioan: Faculty of Economic Science, 1 Decembrie 1918 University, Alba Iulia, Romania

Economics - The Open-Access, Open-Assessment Journal, 2025, vol. 19, issue 1, 22

Abstract: The integration of artificial intelligence (AI) into accounting is transforming the profession by enhancing operational efficiency, improving data accuracy, and enabling strategic decision-making. This study investigated the intersection of AI-driven digital transformation and ethical considerations within the accounting profession. It specifically explored how these technological advancements affect the quality of work life (QoWL) of accounting professionals and the ethical implications of AI adoption in financial reporting, auditing, and compliance. Using a mixed-methods approach, the research combined conceptual analysis with empirical data collected from 113 accounting professionals in Romania, all employed in firms that have adopted at least one AI-based digital tool. The findings reveal that AI contributes positively to job satisfaction and technological efficiency in accounting tasks while also raising ethical concerns related to job displacement, data integrity, and professional autonomy. Structural equation modeling demonstrates that all six dimensions of QoWL – ranging from general well-being to control at work – are significantly influenced by AI integration, with notable interdependencies among them. The study underscores the urgent need for ethical frameworks, continuous professional development, and inclusive implementation strategies tailored to the accounting field. These measures are essential to ensuring that digital transformation supports not only productivity and innovation but also the integrity and sustainability of the accounting profession.

Keywords: artificial intelligence; ethics; accounting; quality of work life; well-being; digitalization (search for similar items in EconPapers)
JEL-codes: M40 M41 M42 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:bpj:econoa:v:19:y:2025:i:1:p:22:n:1002

DOI: 10.1515/econ-2025-0155

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