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The Reconstruction and Innovation of Accounting Ethics and Professional Ethics Teaching Under the Background of Artificial Intelligence

Author(s)

Yang Yang, Lei Hua

Affiliation(s)

School of Management, Northwest Normal University, Lanzhou, China

Abstract

Artificial intelligence is changing accounting not only as a technical tool, but also as a force that reshapes work routines, decision processes and responsibility relationships. These changes bring new challenges to accounting ethics, especially when professional judgment is influenced by algorithmic systems. This paper discusses how accounting ethics and professional ethics teaching can be reconstructed so that future accountants can work responsibly in human-AI collaboration, understand technical complexity and maintain core professional values. Based on recent studies and conceptual analysis, the paper examines ethical risks brought by AI, including unclear accountability, data privacy, algorithmic bias, lack of transparency and weakened professional judgment. It then reflects on the mismatch between current ethics teaching and the needs of intelligent accounting in content, methods, assessment and teacher knowledge. Finally, it proposes improvements in teaching objectives, course content, situational teaching and collaborative support. Accounting ethics education should move from rule transmission to the cultivation of ethical judgment in complex technological settings.

Keywords

Artificial Intelligence; Accounting Ethics; Professional Ethics; Teaching Reconstruction

References

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