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Ethical concerns associated with artificial intelligence in the accounting profession : a curse or a blessing?
Fülöp, Melinda Timea; Topor, Dan Ioan; Ionescu, … - In: Journal of business economics and management 24 (2023) 2, pp. 387-404
of this research to address the ethics of using artificial intelligence in the accounting firms by looking at the novel … the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective … understand the phenomenon. However, they all believe that the ethics of artificial intelligence is vital and that the involvement …
Persistent link: https://www.econbiz.de/10014330818
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Application of ethics in the accounting profession with an overview of the banking sector
Todorović, Zoran - In: Journal of central banking theory and practice 7 (2018) 3, pp. 139-158
Persistent link: https://www.econbiz.de/10011918297
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Ethical modelling of the accounting profession based on the value judgements of Romanian accounting professionals
Kardos, Barbara; Balázsiné Farkas, Katalin; Kása, … - In: Central European business review : CEBR 12 (2023) 1, pp. 21-64
Persistent link: https://www.econbiz.de/10014249867
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Professional accountants in Spain : a comparative study of ethical and professional values
Espinosa-Pike, Marcela; Barrainkua, Itsaso - In: Spanish journal of finance & accounting : the official … 49 (2020) 2, pp. 234-264
Persistent link: https://www.econbiz.de/10012255973
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Ethical decision-making dynamics : insights from professional accountants
P., Ishwara; Mekonnen, Naod - In: Cogent business & management 11 (2024) 1, pp. 1-23
This study examines the relationships between the components of ethical decision-making and the factors that contribute to the ethical decision-making of professional accountants. Survey data from 309 professional accountants was analyzed using partial least squares structural equation modeling....
Persistent link: https://www.econbiz.de/10014534121
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Professional ethics in accounting as assessed by managers of economic units
Huterski, Robert; Voss, Grażyna; Huterska, Agnieszka - In: European research studies 23 (2020) 5, pp. 720-731
Persistent link: https://www.econbiz.de/10012510837
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The changing face of ethics : developing a code of ethics for professional accountants from 1977 to 2006
Sonnerfeldt, Amanda; Loft, Anne - In: Accounting history : journal of the Accounting History … 23 (2018) 4, pp. 521-540
Persistent link: https://www.econbiz.de/10011976369
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Accounting, ethics and human existence : lightly unbearable, heavily kitsch
Boyce, Gordon - In: Critical perspectives on accounting : an international … 25 (2014) 3, pp. 197-209
Persistent link: https://www.econbiz.de/10010376462
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Learning from ethical violations in public accounting : a South African audit scandal and a firm's transformation
Holtzblatt, Mark A.; Foltin, Craig; Tschakert, Norbert - In: Issues in accounting education 35 (2020) 2, pp. 37-63
Persistent link: https://www.econbiz.de/10012260064
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Ethical Behaviour of Professional Accountants in Brunei
Sufian, Nuramalina - 2020
ethical behavior of Bruneian Accounting professionals in Small and Medium Enterprises. High-profile accounting failures have … led to the introduction of the Code of Ethics for Professional Accountants produced by International Ethics Standards … explains how education and training on ethics might improve ethical sensitivity and awareness of ethical issues. Questionnaires …
Persistent link: https://www.econbiz.de/10012834519