دورية أكاديمية
Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review
| العنوان: | Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review |
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| المؤلفون: | Adrian GROȘANU, Melinda-Timea FÜLÖP, Nicolae MĂGDAȘ |
| المصدر: | CECCAR Business Review, Vol 5, Iss 4, Pp 56-67 (2024) |
| بيانات النشر: | The Body of Expert and Licensed Accountants of Romania, 2024. |
| سنة النشر: | 2024 |
| المجموعة: | LCC:Economic history and conditions LCC:Finance |
| مصطلحات موضوعية: | accounting, ethics, artificial intelligence, Economic history and conditions, HC10-1085, Finance, HG1-9999 |
| الوصف: | The progressive integration of artificial intelligence (AI) into accounting and business information technology harbours both promising opportunities and significant risks, particularly with regard to ethical issues. By imitating human cognitive skills and reasoning, AI promises to reduce costs and time, improve data analysis and increase information accuracy, enabling deeper insight into business processes and improving customer service. These developments lead to increased discussion of the need for ethical reflections and guidelines in business informatics. In the wake of intense international debates about the ethics of information technology in business, proposals for legal and regulatory frameworks are emerging, including the establishment of regulatory or ethical oversight bodies for AI. This development highlights the urgent need to integrate ethical principles into the development and application of AI technologies to ensure their use in the interest of society and to protect fundamental rights and freedoms. |
| نوع الوثيقة: | article |
| وصف الملف: | electronic resource |
| اللغة: | English Romanian; Moldavian; Moldovan |
| تدمد: | 2668-8921 |
| Relation: | https://www.ceccarbusinessreview.ro/ethical-dilemmas-in-digital-accounting-a-comprehensive-literature-review-a385d/download-PDF/; https://doaj.org/toc/2668-8921 |
| DOI: | 10.37945/cbr.2024.04.06 |
| URL الوصول: | https://doaj.org/article/8e97b09d8f284d04ac53b5b562b37029 |
| رقم الأكسشن: | edsdoj.8e97b09d8f284d04ac53b5b562b37029 |
| قاعدة البيانات: | Directory of Open Access Journals |
Full Text Finder | تدمد: | 26688921 |
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| DOI: | 10.37945/cbr.2024.04.06 |