The Impact of Digital Transformation and Artificial Intelligence Applications on Ethical Dilemmas in Accounting Practice: A Survey of Accounting Professionals in the Iraqi Context
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Abstract
This research sought to examine the impact of digital transformation and artificial intelligence applications on the ethical dilemmas accountants face during their professional practice. The researcher employed a descriptive-analytical approach and used a questionnaire to collect data from a sample of accounting professionals. A total of 130 questionnaires were distributed, and 120 were returned, representing a response rate of 92.31%. Upon review, 12 questionnaires were excluded due to their unsuitability for analysis, resulting in a final sample of 108 questionnaires, representing 83.08% of the total distributed, for statistical processing. The data were analyzed using SPSS. Descriptive statistics, including means and standard deviations, were calculated, along with Cronbach’s alpha and Pearson’s correlation coefficient, followed by regression analysis to test the research hypotheses. The results revealed a positive and statistically significant effect of both digital transformation and artificial intelligence applications on ethical dilemmas in accounting practice. The regression coefficient for digital transformation was 0.447, with the corresponding model explaining 46.8% of the variance in these dilemmas, while the regression coefficient for artificial intelligence applications was 0.480, with the corresponding model explaining 47.4% of the variance. These findings indicate that increasing reliance on digital tools and intelligent systems is associated with a rise in the level of ethical dilemmas perceived by the study sample, particularly those related to confidentiality and data protection, transparency and explainability, bias and fairness, decision accountability, and the preservation of professional judgment. The study concludes by recommending the development of a local professional code of ethics to regulate the use of these technologies in accounting practice, establish controls for data protection, transparency, and accountability, and preserve professional judgment, thereby mitigating the severity of the ethical dilemmas associated with their expanded use.
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