人工智能对管理会计的伦理影响

IF 4.1 3区管理学 Q2 BUSINESS International Journal of Accounting Information Systems Pub Date : 2023-06-01 DOI:10.1016/j.accinf.2023.100619

Chao Zhang , Weidong Zhu , Jun Dai , Yong Wu , Xulong Chen

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引用次数: 5

摘要

最近的技术进步加速了现代商业的数字化和智能化。特别是，人工智能（AI）在管理会计中的日益使用有望准确衡量公司业绩，提供智能分析，并预测公司的未来。然而，除了这些好处之外，使用人工智能的道德问题也随之而来，比如去专业化、数据泄露和会计师之间的隔离。本文探讨了人工智能在采用前后两个阶段对管理会计的伦理影响。基于对公司、人工智能系统供应商和监管机构的47次采访，我们发现数据安全、隐私和滥用；责任可达性；好处和挑战；人工智能的透明度和信任是在管理会计中开发和使用人工智能最常见的道德风险之一。还发现了对四类利益相关者的独特道德影响：开发人员、负责人工智能采用的管理人员、管理会计师和监管机构。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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Ethical impact of artificial intelligence in managerial accounting

Recent advances in technology have accelerated digitalization and intelligence in modern business. Particularly, the increasing use of Artificial Intelligence (AI) in managerial accounting is expected to accurately measure corporate performance, provide intelligent analyses, and predict the future of a company. However, along with the benefits, ethical concerns of using AI also arise, such as deprofessionalization, data breach, and isolation among accountants. This paper explores the ethical impact of AI in managerial accounting at both pre- and post-adoption stages. Based on 47 interviews conducted with companies, an AI system vendor, and regulators, we found that data security, privacy, and misuse; accountability; accessibility; benefits and challenges; and transparency and trust of AI are among the most common ethical risks in the development and use of AI in managerial accounting. Unique ethical impacts on four types of stakeholders: developers, managers in charge of AI adoption, managerial accountants, and regulators, were also discovered.

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来源期刊

International Journal of Accounting Information Systems Multiple-

CiteScore

9.00

自引率

6.50%

发文量

期刊介绍： The International Journal of Accounting Information Systems will publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.