Ethical challenges in the adoption of emerging technologies in accounting
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The study critically analyzes the ethical challenges arising from the incorporation of emerging technologies in accounting practice, in a context where digitization redefines key processes such as auditing, financial analysis and transaction recording. Through a systematic literature review of academic literature indexed in Scopus and Web of Science between 2015 and 2024, the authors identify relevant ethical dilemmas such as the lack of algorithmic transparency, risks on the confidentiality of financial data, and undue delegation of responsibilities to automated systems. The results evidence a disconnect between technological developments and existing regulatory frameworks, as well as insufficient professional training in digital ethics. The discussion delves into the implications of these gaps, warning about the possible deprofessionalization of accountants and the subordination of ethical principles to the logic of efficiency. It is concluded that it is urgent to update professional codes of ethics, redesign academic training and promote a critical culture that allows managing technological innovation from a responsible and sustainable ethical perspective.
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