ETHICAL CONCERNS ASSOCIATED WITH ARTIFICIAL INTELLIGENCE IN THE ACCOUNTING PROFESSION: A CURSE OR A BLESSING?

IF 2.6 3区经济学 Q1 Business, Management and Accounting

Journal of Business Economics and Management Pub Date : 2023-06-20 DOI:10.3846/jbem.2023.19251

M. Fülöp, D. Topor, C. Ionescu, Javier Cifuentes‐Faura, Nicolae Măgdaș

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引用次数: 1

Abstract

Due to the progress of digitization and the associated use of artificial intelligence in the economic and especially the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective of this research to address the ethics of using artificial intelligence in the accounting firms by looking at the novel challenges that it brings to the field. The research adopted a deductive approach, starting with the basic concepts and then conducting an empirical study based on an interview. The results of the interview were processed with the Nvivo12 application, through which a thematic analysis was carried out in order to present the results. The research results indicate that most of the accountants involved in the study have a basic knowledge of artificial intelligence but that few of them fully understand the phenomenon. However, they all believe that the ethics of artificial intelligence is vital and that the involvement of regulatory bodies in ethical legislation regarding artificial intelligence is indispensable. The results obtained can serve as an X-ray of the current situation and can be used to derive practical and managerial implications.

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会计行业与人工智能相关的伦理问题:是祸还是福?

由于数字化的进步和人工智能在经济特别是会计领域的相关应用，人与机器的合作在社会中日益突出。本研究的目的是通过研究人工智能给该领域带来的新挑战，解决在会计师事务所中使用人工智能的伦理问题。本研究采用演绎法，从基本概念入手，在访谈的基础上进行实证研究。通过Nvivo12应用程序对访谈结果进行处理，通过该应用程序进行主题分析，以呈现结果。研究结果表明，参与研究的大多数会计人员具有人工智能的基本知识，但很少有人完全理解这一现象。然而，他们都认为人工智能的伦理是至关重要的，监管机构参与人工智能伦理立法是必不可少的。所获得的结果可以作为当前情况的透视，并可用于得出实际和管理意义。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Business Economics and Management Multiple-

CiteScore

5.80

自引率

3.80%

发文量

审稿时长

15 weeks

期刊介绍： The Journal of Business Economics and Management is a peer-reviewed journal which publishes original research papers. The objective of the journal is to provide insights into business and strategic management issues through the publication of high quality research from around the world. We particularly focus on research undertaken in Western Europe but welcome perspectives from other regions of the world that enhance our knowledge in this area. The journal publishes in the following areas of research: Global Business Transition Issues Economic Growth and Development Economics of Organizations and Industries Finance and Investment Strategic Management Marketing Innovations Public Administration.