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Abstract

This research addresses ethical challenges in accounting practice in the digital age, particularly in relation to the use of technologies such as automation and artificial intelligence. The research objective is to identify the ethical challenges faced by accounting practitioners and provide recommendations to overcome them. Using a qualitative approach, data was collected through semi-structured interviews with accounting professionals. The results showed that a lack of understanding of the ethical implications of technology can lead to unethical practices, as well as reduce transparency and accountability. In addition, continuous education and training, the development of a clear code of ethics, and an organizational culture that supports ethics are indispensable for integrating ethical principles in accounting practices. Ethical challenges in accounting practices in the digital era are complex and require serious attention. The integration of ethical principles in the use of technology should be a priority for accounting professionals. This research provides practical guidance for organizations to develop effective ethics education programs and create an environment that supports integrity. Thus, it is expected that accounting practices can be carried out ethically and responsibly amid technological advances.

Keywords

Ethical Challenges Accounting Practices Digital Age Technology Ethics Education.

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