ЕТИКА, ИЗСКУСТВЕН ИНТЕЛЕКТ И СЧЕТОВОДСТВО
ETHICS, ARTIFICIAL INTELLECTUAL PROPERTY AND ACCOUNTING

Summary/Abstract: Accounting can be defined as a science that provides knowledge about the life and activities of various business entities. Through it, all business operations and processes occurring in the organization are registered and reported, as well as periodic financial reports are prepared for them, and analysis of transactions in monetary terms is carried out. For this purpose, a number of requirements must be observed, defined by law as standards and certain rules, or accounting principles. Accounting enables organizations to analyze their financial results of operations based on various indicators, striving for profit, and it can be said that it is the "soul or language of business", as it provides information about assets, liabilities, capital, revenues, expenses and cash flows, which is used by various users to make economic decisions. Since its inception in 1494, thanks to L. Pacioli, it has been continuously developing and improving to this day, and we are already talking about digital accounting and the application of artificial intelligence in it. The main functions of accounting are information, control, reporting and analytical, which support the making of justified management decisions, compliance with legislation and ensure transparency for all external users of information. Here the question of ethics in accounting also arises, because it serves first and foremost the owner of capital, but the social focus and ethics oblige it to also take into account creditors, customers, staff, tax authorities, and the state. According to the Accounting Academy, the important ethical obligations in accounting are - transparency, responsibility and honest and fair presentation of information about the organization's activities. This is largely achieved by the application and observance of various personal ethical values and codes of ethics by accountants, but how and what ethics to expect from artificial intelligence when applied in accounting, there is still no adequate answer. AI ethics refers to the study of the moral and ethical issues that arise in the development, implementation and use of artificial intelligence systems. It aims to ensure that these systems benefit society and do not cause harm, encompassing a set of principles, guidelines and practices aimed at ensuring that AI systems are developed and used in a responsible, transparent and safe manner that benefits people and society. But despite UNESCO recommendations that prioritize human rights, human oversight, fairness and transparency, as well as the OECD principles for artificial intelligence that aim for artificial intelligence that respects democratic values, there is no guarantee that AI in accounting will comply with ethics and ethical norms, which raises the question of how much society and information users will be able to trust the information it provides!

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