Ethical Aspects of Working-out Managerial Accounting Using Advanced Digital Technologies

The article analyzes ethical aspects of using advanced digital technologies in managerial accounting. Digitalization of book-keeping and managerial processes increases risk of breaking ethical norms connected with data processing, transparency of decision-making and information confidentiality. The research revealed key ethical challenges, such as algorithm bias, non-transparency of AI solutions, risks of data safety and possibility of finance report manipulation. The article studies home and international investigations in the field of digital ethics and AI regulation and underlines the necessity of responsible introduction of digital tools in managerial accounting. Recommendations were put forward on developing ethically grounded approaches to digitalization, including the use of explicable AI, intensifying data protection and fixing clear-cut frames of responsibility.