Ethical impact of artificial intelligence in managerial accounting

作者：Zhang, Chao; Zhu, Weidong; Dai, Jun^*; Wu, Yong^*; Chen, Xulong

来源：International Journal of Accounting Information Systems, 2023, 49: 100619.

DOI：10.1016/j.accinf.2023.100619

• Artificial intelligence AI
• Managerial accounting
• Ethical impact
• Ethics

Recent advances in technology have accelerated digitalization and intelligence in modern busi-ness. Particularly, the increasing use of Artificial Intelligence (AI) in managerial accounting is expected to accurately measure corporate performance, provide intelligent analyses, and predict the future of a company. However, along with the benefits, ethical concerns of using AI also arise, such as deprofessionalization, data breach, and isolation among accountants. This paper explores the ethical impact of AI in managerial accounting at both pre-and post-adoption stages. Based on 47 interviews conducted with companies, an AI system vendor, and regulators, we found that data security, privacy, and misuse; accountability; accessibility; benefits and challenges; and transparency and trust of AI are among the most common ethical risks in the development and use of AI in managerial accounting. Unique ethical impacts on four types of stakeholders: developers, managers in charge of AI adoption, managerial accountants, and regulators, were also discovered.

• 单位
  西南财经大学; y