Please use this identifier to cite or link to this item: https://hdl.handle.net/10419/317630 
Year of Publication: 
2023
Citation: 
[Journal:] Journal of Business Economics and Management (JBEM) [ISSN:] 2029-4433 [Volume:] 24 [Issue:] 2 [Year:] 2023 [Pages:] 387-404
Publisher: 
Vilnius Gediminas Technical University, Vilnius
Abstract: 
Due to the progress of digitization and the associated use of artificial intelligence in the economic and especially the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective of this research to address the ethics of using artificial intelligence in the accounting firms by looking at the novel challenges that it brings to the field. The research adopted a deductive approach, starting with the basic concepts and then conducting an empirical study based on an interview. The results of the interview were processed with the Nvivo12 application, through which a thematic analysis was carried out in order to present the results. The research results indicate that most of the accountants involved in the study have a basic knowledge of artificial intelligence but that few of them fully understand the phenomenon. However, they all believe that the ethics of artificial intelligence is vital and that the involvement of regulatory bodies in ethical legislation regarding artificial intelligence is indispensable. The results obtained can serve as an X-ray of the current situation and can be used to derive practical and managerial implications.
Subjects: 
accounting
accounting profession
artificial intelligence
business environmental
digitization
ethics
JEL: 
M41
G20
O30
Persistent Identifier of the first edition: 
Creative Commons License: 
cc-by Logo
Document Type: 
Article

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