چکیده مقاله
The growing use of artificial intelligence AI in organizational settings is fundamentally reshaping how accounting decisions are generated, interpreted, and justified In contemporary organizations, AI based systems increasingly influence budgeting, performance evaluation, risk assessment, and strategic decision making, thereby altering the traditional boundaries between human judgment and technological support While these systems promise efficiency, consistency, and analytical sophistication, they also raise critical questions regarding responsibility and accountability in accounting decision making Accounting decisions have historically relied on professional judgment, ethical reasoning, and clearly defined accountability structures However, as AI systems begin to recommend, shape, or even automate key accounting decisions, responsibility for outcomes becomes increasingly ambiguous When decisions are influenced by opaque algorithms, it is no longer clear whether accountability resides with the technology, the accounting professional, or the organization as a whole This emerging tension creates what can be described as a responsibility gap in AI supported accounting decisions This conceptual paper explores how the integration of AI into accounting functions challenges conventional notions of professional judgment and moral responsibility By adopting an interdisciplinary perspective that draws on accounting, management, and organizational theory, the paper conceptualizes AI not merely as a technical tool, but as an influential actor within organizational decision making processes A conceptual framework is developed to illustrate how interactions between AI systems, accounting professionals, and organizational contexts reshape decision authority, ethical responsibility, and accountability structures The paper contributes to the growing literature on AI and accounting by offering a theoretically grounded understanding of responsibility in AI enabled decision environments It also provides important implications for managers and accounting professionals by emphasizing the need for governance mechanisms and human–AI collaboration models that ensure responsible and transparent accounting decision making in increasingly algorithm driven organizations
کلیدواژهها
نویسندگان
Mohammad Hossein Asadian
Master's student in Financial Accounting, Tarbiat Modares University, Tehran, Iran
رزومه علمی کاربران
درباره سیویلیکاتبلیغات در سیویلیکاآمار علمی ایرانتقویم علمی ایرانداده کاوی مقالاتطرح های پژوهشی
شیوه ارجاع
در صورتی که می خواهید در اثر پژوهشی خود به این مقاله ارجاع دهید، به سادگی می توانید از عبارت زیر در بخش منابع و مراجع استفاده نمایید: Asadian، Mohammad Hossein،1404،Who Is Responsible When Algorithms Decide? Artificial Intelligence, Moral Agency, and Accounting Decision-Making in Organizations،یازدهمین کنفرانس بین المللی و دوازدهمین کنفرانس ملی یافته های نوین در مدیریت، روان شناسی و حسابداری،تهران،https://civilica.com/doc/2595245
ارائهشده در
مجموعه مقالات یازدهمین کنفرانس بین المللی و دوازدهمین کنفرانس ملی یافته های نوین در مدیریت، روان شناسی و حسابداری30 بهمن 1404 · تهران