Moskva, Moscow, Russian Federation
The article examines the fundamental vector of ethical professional behavior of accounting staff. The author’s views are substantiated by a deductive historical analysis of the definition of ethics, as well as a generalization of approaches to defining the concept of artificial intelligence, the influence of which on the accounting profession is permanently increasing. Certain concerns are expressed related to the emergence of a number of ethical problems, the determinant of which is the introduction of innovative technologies in accounting and accounting (financial) reporting.
professional ethics of accountants and auditors, artificial intelligence, problems of accounting development
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