Ethical considerations in the Era of Digitalization: A Closer Look at the Accounting Profession
Year: 2023
Type: article
Abstract: The accounting profession has seen significant change as a result of advancements in technology like blockchain, artificial intelligence (AI), neural networks, and fuzzy logic. The ethical problems raised by these technologies’ revolutionary changes to the accounting industry are discussed in this essay. There is discussion of the benefits of digitization, such as improved productivity, precision, and decision-making abilities. It also looks at the challenges raised by these advancements, including worries about data privacy, cybersecurity risks, and the potential for bias in automated decision-making. The ethical implications of competence, integrity, and accountability are considered in the context of digitalization. The study underlines the need for robust ethical frameworks, regulatory systems, and ongoing professional development in order to ensure that the digitalized accounting profession conducts itself responsibly and ethically.
Author: Ines Bouaziz Daoud
Language: English
Subfield: Management Information Systems
Domain: Social Sciences
Open Access status: hybrid
OpenAlex ID: W4395699279