Critical Considerations on the Ethical Implications of the Artificial Intelligence Integration in the Accounting Field

The swift progress of artificial intelligence (AI) compels organizations to re-evaluate their operational frameworks and business strategies, leading to enhanced efficiency. AI is notably influencing accounting systems and the accounting profession, particularly in relation to business processes. Considering AI’s rapid evolution, ethical considerations have become paramount for businesses and will gain further significance in the future, especially concerning issues such as deprofessionalization, the responsibility gap, and the expectation gap. Consequently, it is essential to acknowledge the potential risks and benefits associated with the implementation of AI systems. Research in this area indicates that the advancement of AI must be regulated and directed, particularly regarding security concerns. Establishing a sustainable 5.0 society that prioritizes user safety, including the safety of businesses, necessitates the regulation and governance of AI development. By examining applications within corporate accounting systems, we seek to uncover valuable insights for future research in this domain.