Yapay zekâ ve muhasebe otomasyonu: veri güvenliği açmazı ve etik
Artificial Intelligence and Accounting Automation: The Data Security Dilemma and Ethics

Summary/Abstract: Artificial intelligence (AI)-driven accounting automation presents significant opportunities and risks in terms of data security and ethical responsibilities. In today’s era of accelerated digitalization, the automation of accounting processes enhances efficiency, accuracy, and transparency, while simultaneously raising new ethical concerns such as privacy violations, algorithmic biases, accountability gaps, and risks of manipulation. In this study, the scenario analysis method, one of the qualitative research approaches, was employed. Six fictional scenarios representing potential ethical dilemmas in accounting processes were developed, and each scenario was evaluated through the perspectives of utilitarianism, deontology, and virtue ethics. The findings reveal that AI in accounting represents not only a technical innovation but also a transformation that necessitates the reconsideration of ethical paradigms.

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