Abstract:

This study aims to examine the effects of the use of artificial intelligence in accounting on professional ethics and to discuss the benefits and risks in terms of professional ethics. The research investigated whether artificial intelligence can apply the principles of professional ethics as much as a professional. Firstly, the studies measuring the professional ethics compliance and perception levels of the members of the profession in the previous literature were examined. Then, with the questionnaire and scenario tests applied to the ChatGPT artificial intelligence tool, the perception of professional ethics compliance of artificial intelligence was tried to be measured. As a result, it has been concluded that the use of artificial intelligence in human control in accounting processes will provide high benefits and efficiency, but there are problems in responsibility and accountability for the autonomous accounting process. For future studies, it is recommended to investigate the "autonomous accounting" model, which will be the next step of artificial intelligence in the field of accounting.

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