Investigation of Accounting Professional Ethics in the Scope of Artificial Intelligence
DOI:
https://doi.org/10.5281/zenodo.15778254Keywords:
Accounting, Ethics, Accounting Ethics, Artificial IntelligenceAbstract
Purpose – The purpose of this study is to examine ethical perceptions and ethical dilemmas related to the accounting profession. This research utilizes two different artificial intelligence applications (ChatGPT and Sider Fusion) to assess how ethical and legal responsibilities are addressed in the context of the accounting profession, as well as to evaluate the approaches of these AI applications in ethical decision-making processes.
Design/data/methodology – In this study, two different artificial intelligence applications. ChatGPT and Sider Fusion, were utilized. Survey questions were developed to evaluate ethical perceptions, while scenarios were created to assess ethical dilemmas. Both AI systems were analyzed based on these questions and scenarios.
Findings – As a result of the study, it was found that both artificial intelligence applications adhered to the ethical and legal obligations of the accounting profession and rejected unethical behaviors. However, some differences were observed between the two AI systems.
Originality/value – This study presents a unique approach to examining how artificial intelligence shapes ethical perceptions and resolves ethical dilemmas within the context of the accounting profession. In particular, the comparison of how different AI applications address ethical principles provides a new perspective on the role of autonomous systems in the accounting profession. Furthermore, the limited number of studies conducted in this area in the literature reinforces the uniqueness of this research in contributing to the field.
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