Ethical, Social, and Human Factors of AI in Management Accounting

Management accounting is being transformed by artificial intelligence (AI), which is moving its focus away from routine cost control and toward predictive, strategic, and sustainability-oriented functions. This chapter takes a critical look at these aspects in the context of wider discussions about digital transformation and organizational governance. The analysis points out the following main issues: (1) ethical risks associated with algorithmic bias, the lack of transparency, and accountability; (2) social implications tied to job redesign, professional identity, and disparities in adoption; (3) human factors like trust issues, resistance to change, and skill deficiencies; and (4) sustainability challenges, especially the potential for greenwashing in AI-enabled ESG reporting. Findings indicate that ethical safeguards and human competencies are decisive for responsible adoption, while social adaptation and sustainability integration are essential enablers.

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