Ethical and Governance Challenges of AI in Accounting

By improving automation, audit quality, and decision support, artificial intelligence (AI) is quickly changing accounting. However, its use presents difficult ethical and governance issues. According to the findings, the most significant ethical concern is a lack of explainability and openness, followed by the possibility of bias, data privacy violations, and the decline of professional skepticism. The adoption of governance remains uneven: while large corporations align with international standards such as the EU Artificial Intelligence Act (2024), the NIST AI Risk Management Framework (2023), and ISO/IEC 42001, small and medium-sized enterprises often struggle due to limited resources and a lack of awareness. The maintenance of ethical safeguards and the efficiency-driven application of AI are found to be at odds. The research concludes that to overcome these obstacles, regulators, trade associations, and businesses must work together to integrate accountability, transparency, and equity into AI-enabled accounting procedures.

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