Ethics of Artificial Intelligence (AI) Use in Accounting

Uğur Bellikli ()
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Uğur Bellikli: Giresun Üniversitesi, Alucra Turan Bulutçu MYO, Yönetim ve Organizasyon Bölümü, Giresun, Türkiye

Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, 2024, vol. 0, issue 71, 1-11

Abstract: The aim of this study was to provide an overview of the ethical use of artificial intelligence in the field of accounting through a systematic review. The automation of tasks by artificial intelligence, its ability to perform identifications quickly, and its inherent nature of increasing operational accuracy have made it popular. However, the advanced dependence on AI also brings significant ethical concerns that cannot be overlooked, such as potential breaches of privacy, transparency, and accountability due to AI use. In this study, the potential benefits of using artificial intelligence in the field of accounting are discussed, followed by an examination of the aforementioned ethical concerns. This study proposes an ethical framework for the use of AI in accounting to address the aforementioned ethical concerns. In addition, the responsibilities and roles of stakeholders in the accounting field arising from the use of AI are also addressed. Clear ethical guidelines for the use of AI accounting are needed.

Keywords: Artificial Intelligence (AI); Accounting; Accounting ethics JEL Classification : M40; M41 (search for similar items in EconPapers)
Date: 2024
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Persistent link: https://EconPapers.repec.org/RePEc:ist:imeder:v:0:y:2024:i:71:p:1-11

DOI: 10.26650/MED.1490433

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