Tiron-Tudor, A., Rodgers, W. & Deliu, D. (In press) Accounting, Auditing & Accountability Journal [Core Economics, Q1]

Publicat: 19 Iunie 2024

Tiron-Tudor, A., Rodgers, W. & Deliu, D. (In press) The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making. Accounting, Auditing & Accountability Journal

DOI: https://doi.org/10.1108/AAAJ-12-2022-6173

✓ Publisher: Emerald
✓ Categories: Business, Finance
✓ Article Influence Score (AIS): 1.088 (2023) / Q1

Abstract: The paper aims to explore the sided challenges facing the accounting profession in an advanced digitalised future where humans and robots will collaborate in working teams. Employing a qualitative approach, the paper conducts a reflexive thematic analysis to identify challenges and associated socio-ethical risks of digitalisation; it then introduces an ethical decision-making model aimed at addressing these challenges. Key professional accountants’ (PAs) sided challenges refer to autonomy, privacy, balance of power, security, human dignity, non-maleficence and justice, each of them possessing multifaceted dimensions that are interconnected dynamically to create a complex web of socio-ethical risks. The ethical decision-making pathways corresponding to each detected challenges provide a useful reference and guideline for PAs in the digitalised future of the profession. Using an anthropocentric perspective, the research addresses the sided challenges of accounting profession’s accelerated digitalisation; it contributes to fostering accountability and legitimacy of the accounting profession which serves the public interest. By innovatively intertwining ethical positions with decision-making pathways, the paper offers a potential solution to address digitalisation’s sided challenges that might interfere with practitioners’ professional judgement and identity.

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