Ethical implications of artificial intelligence in accounting: A framework for responsible ai adoption in multinational corporations in Jordan

Abstract

The accelerated progress of Artificial Intelligence (AI) within the accounting field has resulted in a heightened use of this technology in international enterprises, therefore generating noteworthy ethical concerns. This research investigates the ethical implications that arise from the use of AI in accounting practices, focusing on international corporations operating in Jordan. The objective of this research is to provide a comprehensive framework for the ethical and responsible integration of AI within the accounting domain. The research used a survey methods approach while 379 respondents were selected using cluster and proportional sampling. The qualitative component of the research investigates the viewpoints and concerns of persons pertaining to the use of AI. The study results provide significant contributions to the development of a context-specific paradigm for AI ethics that prioritizes concepts such as transparency, fairness, and accountability. The findings of this study have substantial value for multinational corporations engaged in commercial operations in Jordan and similar regions. The results provide organizations with the necessary tools to proficiently address the ethical dilemmas that emerge as a result of using artificial intelligence in accounting procedures.