Abstract
Purpose: This study aims to identify effective strategies for mitigating ethical concerns and to propose a localized, ethics-oriented framework for the responsible use of artificial intelligence (AI) in accounting.
Method: This research is qualitative in nature and was conducted using thematic analysis. The study population comprised accounting professors and postgraduate students, selected through purposive and theoretical sampling. Data collection continued until theoretical saturation was achieved, which was confirmed after conducting 17 semi-structured interviews.
Results: Thematic analysis of the interviews revealed six main themes for reducing ethical concerns surrounding AI: macro-level policymaking and oversight, inclusive and continuous education, development of complementary human skills, strengthening of knowledge infrastructure and academic resources, human-centered system design, and gradual and adaptive implementation.
Conclusion: As AI becomes increasingly integrated into the accounting profession, various ethical concerns have emerged—ranging from data privacy to issues of transparency, impartiality, and accountability. These concerns may hinder the full and effective adoption of AI. To prevent such challenges and ensure responsible use, the adoption of practical and ethical strategies is essential. Ethical approaches such as macro-level policies, education, human skill development, knowledge infrastructure, human-centered design, and phased implementation offer a viable path to managing these concerns.
Contribution: By presenting a localized framework grounded in expert insights, this study enriches the academic discourse on technology ethics in accounting and offers practical guidance for policymakers, academics, and professionals in adopting AI responsibly.
Main Subjects
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