Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review

Adrian Groșanu, Melinda-Timea Fülöp and Nicolae Măgdaș
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Adrian Groșanu: Babeș-Bolyai University, Cluj-Napoca
Melinda-Timea Fülöp: Babeș-Bolyai University, Cluj-Napoca
Nicolae Măgdaș: Babeș-Bolyai University, Cluj-Napoca

CECCAR Business Review, 2024, vol. 5, issue 4, 56-67

Abstract: The progressive integration of artificial intelligence (AI) into accounting and business information technology harbours both promising opportunities and significant risks, particularly with regard to ethical issues. By imitating human cognitive skills and reasoning, AI promises to reduce costs and time, improve data analysis and increase information accuracy, enabling deeper insight into business processes and improving customer service. These developments lead to increased discussion of the need for ethical reflections and guidelines in business informatics. In the wake of intense international debates about the ethics of information technology in business, proposals for legal and regulatory frameworks are emerging, including the establishment of regulatory or ethical oversight bodies for AI. This development highlights the urgent need to integrate ethical principles into the development and application of AI technologies to ensure their use in the interest of society and to protect fundamental rights and freedoms.

Keywords: accounting; ethics; artificial intelligence (search for similar items in EconPapers)
JEL-codes: M40 M41 M42 O33 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ahd:journl:v:5:y:2024:i:4:p:56-67

DOI: 10.37945/cbr.2024.04.06

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