Introduction: Emerging technologies like AI in the accounting sector present ethical challenges, including concerns over transparency, bias, privacy, and accountability. This study is crucial as accountants play a vital role in providing reliable financial information for decision-making, maintaining stakeholder trust, and upholding the integrity of the profession. This study systematically synthesizes the existing literature on Artificial Intelligence, Ethics, and Accounting to identify various related constructs using the Antecedents, Decisions, and Outcomes (ADO) model. It also highlights research gaps and suggests directions for future research. Methods: The study employs a rigorous systematic literature review (SLR) process, adhering to the PRISMA framework, to select 20 full-text articles relevant to artificial intelligence, ethics, and accounting. The review, conducted for studies published between 2020 and 2024, includes journal, excluding books and conference proceedings, regarding the subject areas of accounting, business, economics and computer science. This review provides an organized overview of the antecedents, decision processes, and outcomes of artificial intelligence, ethics, and accounting. Results: The study delineates critical challenges in the integration of AI within the accounting sector, including technological advancement, ethical dilemmas, regulatory hurdles, and risk management concerns. To mitigate these issues, it advocates for the establishment of comprehensive ethical frameworks, the deployment of advanced technological systems, and the enhancement of education and awareness among professionals. The findings reveal that these interventions significantly elevate ethical standards, boost operational efficiency, enhance profitability, and ensure the effective and responsible deployment of AI technologies in accounting practices. Conclusion: The study highlights the need for policymakers to create flexible frameworks and systems to address specific ethical issues of AI in accounting, while also emphasizing the importance of competency and awareness among professionals. It advocates for a centralized governance body to coordinate global standards and foster collaboration, contributing to a comprehensive understanding of ethical AI integration and advancing responsible practices within the sector.
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