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Assessing the Impact of AI Solutions’ Ethical Issues on Performance in Managerial Accounting

In the contemporary, constantly changing business environment characterized by globalization, openness, and competitiveness, implementing different processes of new information technologies has become a competitive advantage. The field of managerial accounting is a successful example of the implementation of artificial intelligence in operations and the decision-making process based on accounting information. However, ethical issues within managerial accounting and those added through the implementation of artificial intelligence need to be addressed carefully. In this paper, the main objective is to investigate these ethical issues regarding the perception of accountants on the usefulness, efficiency, and effectiveness of implementing artificial intelligence in managerial accounting. To investigate these effects, we conducted a study based on a questionnaire among 396 accountants in Romania who use various artificial intelligence solutions in their activities in managerial accounting. The results of structural equation modeling showed that the ethical issues of autonomy, responsibility, and trust significantly influence the perceived usefulness and the performance of artificial intelligence solutions. The research concludes that artificial intelligence solutions solve many ethical issues in managerial accounting. Still, through their design and application, artificial intelligence solutions can create other ethical problems specific to managerial accounting and business ethics. Therefore, despite all the barriers and reluctance of professionals, artificial intelligence will substantially impact managerial accounting in the years to come.