Ethical Concerns Related to the Use of Artificial Intelligence In Accounting

Document Type : Research Paper

Authors

Department of Accounting, Faculty of Management and Accounting, Shahid Beheshti University, Tehran, Iran.

Abstract

Objective: The integration of artificial intelligence into accounting presents a promising frontier with substantial potential benefits; however, it requires careful ethical consideration. Addressing this issue necessitates continuous monitoring, evaluation, and regulation of algorithms to minimize bias and promote fairness in decision-making. Therefore, this study identifies the ethical concerns associated with this emerging technology in the field of accounting and prioritizes them based on their significance as perceived by the research population. Additionally, by employing exploratory factor analysis, the study identifies the factors influencing AI-related ethical concerns in accounting.
 
Method: Initially, through a literature review and investigation, 17 main ethical concerns were identified by examining the key issues raised by researchers. Subsequently, a researcher-made questionnaire was designed based on these identified concerns. To ensure the validity and reliability of the research instrument, its validity and reliability were examined and confirmed. For this purpose, professors and postgraduate accounting students from Iran's public universities were surveyed. Using non-probability and snowball sampling methods, a total of 34 professors and 226 students were selected as the statistical sample. The research data were collected using a questionnaire and then analyzed using the Mann–Whitney and Friedman tests, exploratory factor analysis, and structural equation modeling in SPSS and PLS software.
 
Results: The results of the exploratory factor analysis classified the concerns into the following factors: ethical concerns in the use of AI, long-term concerns, and ethical concerns in the implementation of AI. Significant differences were found between professors and students regarding the importance of ethical concerns related to AI implementation and long-term impacts, with students placing greater emphasis on these concerns than professors. However, there were no significant differences between the two groups concerning ethical concerns related to AI usage, with both groups assigning similar importance to these concerns. Overall, from the professors' perspective, the lack of appropriate and structured education was considered the most important concern, while the concern regarding AI domination over humans was considered the least important. From the students’ perspective, algorithmic bias was considered the most important concern, whereas distrust in AI was regarded as the least important. Other studies also indicate that ethical concerns, such as the dehumanization of roles, lack of proper planning and infrastructure, and the potential for AI to disrupt rather than support accounting practices, may serve as significant barriers to the acceptance of AI in accounting. Therefore, emphasis is placed on strategic investment, educational reform, global learning, and ethical governance.
 
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. Strong encryption protocols, regular audits, and the provision of appropriate, structured education in a gradual and systematic manner can help mitigate these ethical concerns. In a country such as Iran, developing suitable infrastructure and implementing meticulous planning for the integration of AI into the accounting profession are also essential.

Keywords

Main Subjects

References

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  • Receive Date: 04 October 2024
  • Revise Date: 13 January 2025
  • Accept Date: 06 April 2025

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