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Ethics of Artificial Intelligence (AI) Use in Accounting

Author

Listed:
  • Uğur Bellikli

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

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.

Suggested Citation

  • Uğur Bellikli, 2024. "Ethics of Artificial Intelligence (AI) Use in Accounting," Muhasebe Enstitusu Dergisi - Journal of Accounting Institute, Istanbul University Business School, vol. 0(71), pages 1-11, July.
    • Handle: RePEc:ist:imeder:v:0:y:2024:i:71:p:1-11
    DOI: 10.26650/MED.1490433
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    More about this item

    Keywords

    Artificial Intelligence (AI); Accounting; Accounting ethics JEL Classification : M40 ; M41;
    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

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