Thesis Abstract

The rapid integration of Artificial Intelligence (AI) into accounting practices has ushered in unprecedented advancements in efficiency and accuracy. However, as AI becomes an integral part of the accounting landscape, it brings forth a myriad of ethical considerations that demand careful examination. This research project aims to explore the ethical implications associated with the use of AI in accounting, with a particular focus on the intersection of technology and professional judgment.

The study will delve into critical aspects such as algorithmic bias, data privacy concerns, and the ethical responsibilities of accounting professionals in overseeing AI-driven processes. By analyzing real-world cases and industry practices, the research seeks to uncover instances where ethical considerations have come to the forefront in AI-driven accounting scenarios.

Furthermore, the project will examine the evolving role of human judgment in an era dominated by AI. Questions surrounding accountability, transparency, and the ethical use of AI tools by accounting professionals will be addressed, emphasizing the need for a balance between technological innovation and ethical considerations.

The findings of this research endeavor aim to contribute to the ongoing discourse on the ethical dimensions of AI in accounting. By providing insights into the challenges faced by accounting professionals and proposing guidelines for ethical AI adoption, this project seeks to facilitate a conscientious integration of technology into the accounting profession.

Thesis Overview