UPOTREBA VEŠTAČKE INTELIGENCIJE U RAČUNOVODSTVU – ETIČKI ASPEKTI
USAGE OF ARTIFICIAL INTELLIGENCE IN ACCOUNTING – ETHICAL ASPECTS

Summary/Abstract: Artificial intelligence (AI) represents a broad term for intelligent technologies capable of performing tasks that typically require human intelligence. In the accounting sector, it is already being applied in various applications, such as process automation, data analysis, and decision-making. It is anticipated that the use of artificial intelligence in this sector will continue to expand in the future, as technology progresses and becomes increasingly accessible. With the increased adoption of artificial intelligence in society, including the accounting sector, various ethical issues and challenges arise. These issues may relate to data privacy, fairness of algorithms, transparency in decision-making, responsibility for the consequences of artificial intelligence implementation, and similar concerns. These dilemmas are particularly relevant in the context of accounting, where accuracy, reliability, and adherence to rules play a crucial role. Two key ethical questions have been identified in relation to the application of artificial intelligence in accounting: integrity and responsibility. Considering these aspects is crucial for the development of ethical guidelines and practices that will ensure responsible and transparent use of artificial intelligence in accounting.

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