Ethical Dilemmas in Digital Accounting: A Comprehensive Literature Review

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.