Ethical integration of artificial intelligence in the accounting profession: challenges and strategic compliance

Although the rapid integration of artificial intelligence (AI) into accounting enhances efficiency and productivity, it introduces critical ethical challenges such as algorithmic bias, data privacy concerns, and diminished transparency that can compromise objective decision-making and public trust. To preserve the integrity of financial reporting and audit outcomes, professional accounting organizations must align AI adoption with established standards like the IFAC Code of Ethics, ensuring strategic oversight and continuous accountability.