Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.
10.22103/jak.2025.24100.4102
Abstract
Objective: This study aims to identify and prioritize ethical concerns related to artificial intelligence (AI) in accounting.
Method: First, 17 key ethical concerns were identified through an extensive literature review. Based on these concerns, a researcher-designed questionnaire was developed. For this purpose, professors and postgraduate accounting students of Iran's public universities were surveyed. Using Non-probability and snowball sampling methods, A total of 34 professors and 226 students were chosen as the study sample. The collected data were analyzed using the Mann-Whitney, Friedman, exploratory factor analysis, and structural equation modeling tests through SPSS and PLS software.
Results: from the professors' perspective, a lack of appropriate and structured education was of the highest importance, while the concern of AI domination over humans was of the least importance. For students, algorithmic bias was of the highest importance, while the concern of distrust in AI was of the least importance. Other research also indicates that ethical concerns, such as the dehumanization of roles, lack of proper planning and infrastructure, the potential for AI to disrupt rather than support accounting practices, could serve as significant barriers to the acceptance of AI in accounting.
Conclusion: Similar studies highlight that algorithmic bias, lack of appropriate and structured education, and data privacy are among the most significant ethical concerns related to AI. Addressing these ethical challenges is crucial for strengthening trust and ensuring the responsible use of AI in accounting practices.
Rezaee, S. , Arabmazar Yazdi, M. and Mennati, V. (2025). Ethical Concerns Related to the Use of Artificial Intelligence In ccounting. Journal of Accounting Knowledge, (), -. doi: 10.22103/jak.2025.24100.4102
MLA
Rezaee, S. , , Arabmazar Yazdi, M. , and Mennati, V. . "Ethical Concerns Related to the Use of Artificial Intelligence In ccounting", Journal of Accounting Knowledge, , , 2025, -. doi: 10.22103/jak.2025.24100.4102
HARVARD
Rezaee, S., Arabmazar Yazdi, M., Mennati, V. (2025). 'Ethical Concerns Related to the Use of Artificial Intelligence In ccounting', Journal of Accounting Knowledge, (), pp. -. doi: 10.22103/jak.2025.24100.4102
CHICAGO
S. Rezaee , M. Arabmazar Yazdi and V. Mennati, "Ethical Concerns Related to the Use of Artificial Intelligence In ccounting," Journal of Accounting Knowledge, (2025): -, doi: 10.22103/jak.2025.24100.4102
VANCOUVER
Rezaee, S., Arabmazar Yazdi, M., Mennati, V. Ethical Concerns Related to the Use of Artificial Intelligence In ccounting. Journal of Accounting Knowledge, 2025; (): -. doi: 10.22103/jak.2025.24100.4102
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