Navigating the ethical landscape: A systematic review of challenges in AI adoption within the accounting profession
Anja Pabel, Wahida Akther · Multidisciplinary Reviews · 2025
The use of artificial intelligence (AI) into the accounting profession has resulted in a new era of increased efficiency and automation. However, its rapid adoption has raised substantial ethical difficulties, calling into question the profession's ethical principles. This paper focuses on determining the ethical problems that emerge because of the integration of artificial intelligence (AI) in the accounting profession through a systematic literature review. Among the ethical problems, bias, transparency, security and privacy, employment issues, accountability, accessibility, discrimination, financial fraud, lack of ethical principles, trust, unethical decision-making, and objectivity are the most dominant. By focusing on critical ethical issues related to AI implementation in the accounting profession, this study suggests an ethical governance framework that can be adopted to minimize ethical risk. This work is significant because it systematically highlights the original ethical challenges presented by AI in accounting and proposes a governance framework, emphasizing theoretical advancements and practical implementation through collaboration, regulation, and ethical accountability.