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Aligning artificial intelligence with ethical accountancy: A global perspective on emerging frameworks
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Scott Dell 
, Mfon Akpan , Abraham Carr
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abstract
This study meticulously examines the integration of artificial intelligence (AI) into the accounting sector, revealing transformative opportunities alongside emerging ethical challenges. Drawing inspiration from established principles of the American Institute of Certified Public Accountants (AICPA) Code of Professional Conduct (AICPA, 2016), an innovative Accounting Framework for AI Ethics (AFAIE) is introduced. This framework aims to provide a tailored approach that ensures that the adoption of AI technologies aligns with the fundamental professional values of trust and integrity. It aims to address the concerns and potential risks associated with the use of AI and establish guidelines that promote accountability and transparency in the development and deployment of AI systems. The essence of this research is underscored by the advocacy for resilient ethical paradigms that are instrumental in navigating the complexities introduced by AI in accounting. Emphasizing a global perspective, this study advocates universal ethical guidelines, ensuring adaptability to specific regional and professional contexts (Association of Chartered Certified Accountants [ACCA], 2016; Bertucci et al., 2021). This synthesis of technology and ethics aims to foster an environment in which innovation thrives alongside steadfast adherence to professional integrity and responsibility.
Keywords: Accounting Sector, Ethical Challenges, Ethical Framework, AI Ethics, AICPA, AFAIE
Authors’ individual contribution: Conceptualization — S.D., M.A., and A.C.; Methodology — S.D., M.A., and A.C.; Writing — Original Draft — S.D., M.A., and A.C.
Declaration of conflicting interests: The Authors declare that there is no conflict of interest.
JEL Classification: M10, M38, M40, M41, M48
Received: 26.10.2023
Accepted: 05.02.2024
Published online: 08.02.2024
How to cite this paper: Dell, S., Akpan, M., & Carr, A. (2024). Aligning artificial intelligence with ethical accountancy: A global perspective on emerging frameworks. Corporate Ownership & Control, 21(1), 47–54. https://doi.org/10.22495/cocv21i1art5
