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Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review

Author

Listed:
  • Adrian GROȘANU

    (Babeș-Bolyai University, Cluj-Napoca)

  • Melinda-Timea FÜLÖP

    (Babeș-Bolyai University, Cluj-Napoca)

  • Nicolae MĂGDAȘ

    (Babeș-Bolyai University, Cluj-Napoca)

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.

Suggested Citation

  • Adrian GROȘANU & Melinda-Timea FÜLÖP & Nicolae MĂGDAȘ, 2024. "Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 5(4), pages 56-67, April.
    • Handle: RePEc:ahd:journl:v:5:y:2024:i:4:p:56-67
    DOI: 10.37945/cbr.2024.04.06
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    References listed on IDEAS

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    1. Lee D. Parker & Deryl Northcott, 2016. "Qualitative generalising in accounting research: concepts and strategies," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 29(6), pages 1100-1131, August.
    2. Othmar Manfred Lehner & Kim Ittonen & Hanna Silvola & Eva Ström & Alena Wührleitner, 2022. "Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking," Accounting, Auditing & Accountability Journal, Emerald Group Publishing Limited, vol. 35(9), pages 109-135, June.
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    More about this item

    Keywords

    accounting; ethics; artificial intelligence;
    All these keywords.

    JEL classification:

    • M40 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - General
    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • M42 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Auditing
    • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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