Ethics of Artificial Intelligence (AI) Use in Accounting
Uğur BellikliThe aim of this study was to provide an overview of the ethical use of artificial intelligence in the field of accounting through a systematic review. The automation of tasks by artificial intelligence, its ability to perform identifications quickly, and its inherent nature of increasing operational accuracy have made it popular. However, the advanced dependence on AI also brings significant ethical concerns that cannot be overlooked, such as potential breaches of privacy, transparency, and accountability due to AI use. In this study, the potential benefits of using artificial intelligence in the field of accounting are discussed, followed by an examination of the aforementioned ethical concerns. This study proposes an ethical framework for the use of AI in accounting to address the aforementioned ethical concerns. In addition, the responsibilities and roles of stakeholders in the accounting field arising from the use of AI are also addressed. Clear ethical guidelines for the use of AI accounting are needed.
Muhasebede Yapay Zekâ Kullanım Etiği
Uğur BellikliBu çalışmanın amacı, sistematik bir derlemeyle muhasebe alanında yapay zekânın kullanım etiğine ilişkin bir öngörü sağlamaktır. Yapay zekânın görevleri otomatikleştirmesi, tanımlamaları oldukça hızlı yapması ve doğası gereği yapılan işlemlerde doğruluğu artırması onu popüler kılmıştır. Ancak yapay zekâya olan ileri düzeydeki bağımlılık, olası gizlilik ihlalleri, şeffaflık ve yapay zekânın kullanımından doğan sorumluluk gibi etik endişeler de göz ardı edilemeyecek önemli konulardır. Bu çalışmada öncelikle muhasebe alanında yapay zekâ kullanımının potansiyel faydalarına değinilmiş, ardından bahsi geçen etik endişeler ele alınmıştır. Çalışmada söz konusu etik endişelerin giderilmesi için muhasebe alanında yapay zekâ kullanımına ilişkin etik bir çerçeve önerisi sunulmuştur. Bunun yanı sıra muhasebe alanındaki paydaşların yapay zekânın kullanımından ötürü kaynaklanan sorumlulukları ve onlara düşen roller de ele alınmıştır. Muhasebe alanında yapay zekânın kullanımına ilişkin net etik kuralların belirlenmesi gerekir.
Artificial intelligence has emerged as a transformative force in the field of accounting, revolutionising processes, increasing efficiency, and providing valuable insights to stakeholders. The ability of AI to automate tasks, enhance accuracy, and provide data-driven predictions has reshaped the accounting domain, enabling accountants to focus more on strategic and value-added tasks. One of the key features that make the adoption of artificial intelligence in the field of accounting is its ability to automate repetitive and time-consuming tasks. Artificial intelligence algorithms can efficiently handle tasks such as data entry, record-keeping, and invoice processing, allowing accountants to focus on more complex and strategic tasks. As artificial intelligence continues to evolve, its role in accounting is expected to further expand and stimulate innovation and transformation across the industry.
However, the use of artificial intelligence in accounting raises certain ethical concerns. When employing AI in accounting, it is necessary to pay attention to ethical principles, such as transparency, accountability, privacy, bias, fairness, explaining ability, and societal impact. The use of artificial intelligence in accounting is particularly concerning in terms of transparency and accountability. How and in what manner do artificial intelligence make decisions when used in a certain field? This is an important question that must be addressed. Whether the decisions made are fair and unbiased has always been a controversial issue. Therefore, it could be a significant step for accountants to use AI systems that establish trust, accountability, transparency, and auditability. In addition, delineating an ethical framework with defined boundaries can make the complex environment of AI safer, ensuring that it serves the accounting profession more securely. In this way, the ethical principles of accounting can be upheld, and public trust in the profession can be enhanced.
Ethical principles regarding the use of AI in accounting necessitate a great emphasis on data privacy. The intensive processing of sensitive financial data requires stringent security measures. Compliance with data protection regulations and ethical standards is critical for ensuring the privacy and confidentiality of financial information. Algorithmic bias emerges as another ethical concern related to the use of AI in accounting processes. If training data contain biases, artificial intelligence algorithms may perpetuate and reinforce these biases, leading to unfair and discriminatory outcomes. To address this issue, continuous monitoring, evaluation, and adjustment of algorithms are necessary to minimise biases and ensure fairness in decision-making processes. In addition to increases in efficiency and improvements in accuracy, artificial intelligence also makes significant contributions to fraud detection mechanisms in accounting. AI-supported systems enhance financial integrity by detecting irregularities and anomalies in financial transactions. This, in turn, supports a functioning that is aligned with ethical corporate responsibility and accountability principles. The responsibilities and roles of stakeholders in accounting arising from the use of AI are also addressed. Establishing clear ethical guidelines for the use of artificial intelligence in accounting, utilising qualified and field-appropriate AI applications, and imparting ethical knowledge and skills to stakeholders can preserve the ethical principles of the accounting profession and enhance trust in the profession.
In conclusion, although the integration of AI into accounting offers significant practical benefits, ethical concerns must also be carefully addressed. Balancing efficiency gains with ethical responsibilities requires careful consideration of various issues, such as layoffs, data privacy protection, algorithmic bias reduction, and fair decision-making. As accounting professionals embrace technological advancements, an ethical approach that preserves trust and integrity must be adopted to fully leverage the potential of artificial intelligence.
