• Dr.H.Narsimulu

The rapid advancement of artificial intelligence (AI) has revolutionized the accounting profession, automating tasks, identifying patterns, and improving accuracy. However, the increasing reliance on AI raises ethical concerns regarding privacy, bias, transparency, and accountability. This research paper delves into the ethical considerations of AI implementation in accounting practices. The paper begins by examining the potential benefits of AI in accounting, highlighting its ability to streamline operations, enhance efficiency, and reduce errors. However, it also acknowledges the ethical risks associated with AI, including data privacy breaches, biased decision-making, lack of transparency, and accountability issues. The paper proposes a framework for responsible AI implementation in accounting to address these ethical concerns. The framework emphasizes establishing clear ethical guidelines, ensuring data privacy and security, mitigating AI algorithms' bias, promoting AI decision making transparency, and establishing accountability mechanisms. By establishing clear ethical guidelines, promoting responsible AI implementation, and empowering accountants with ethical knowledge and skills, the accounting profession can harness the potential of AI while upholding ethical principles and safeguarding public trust.

ARTIFICIAL INTELLIGENCE (AI) ETHICS IN ACCOUNTING

"ARTIFICIAL INTELLIGENCE (AI) ETHICS IN ACCOUNTING", International Journal of Emerging Technologies and Innovative Research (www.jetir.org), ISSN:2349-5162, Vol.12, Issue 11, page no.93-101, November-2025, Available :http://www.jetir.org/papers/JETIRHD06015.pdf

"ARTIFICIAL INTELLIGENCE (AI) ETHICS IN ACCOUNTING", International Journal of Emerging Technologies and Innovative Research (www.jetir.org | UGC and issn Approved), ISSN:2349-5162, Vol.12, Issue 11, page no. pp93-101, November-2025, Available at : http://www.jetir.org/papers/JETIRHD06015.pdf