A Two-Stage SEM–Artificial Neural Network Analysis of Integrating Ethical and Quality Requirements in Accounting Digital Technologies

Abstract

Digital technologies affect all areas and activities of society. Accounting is no exception to this trend, as organizational information system accounting increasingly integrates digital technologies. The paper aims to study the integration of ethical requirements with the quality requirements in implementing digital technologies based on artificial intelligence, blockchain, the internet of things, and cloud computing in financial and managerial accounting. This empirical study of 396 accountants from Romanian organizations involves investigating the influence of ethical and quality requirements of digital technologies on the perception of users’ satisfaction in financial and managerial accounting. Empirical research encompasses a quantitative approach using structural equation modeling and artificial neural network analysis in a two-stage procedure. Some of the existing ethical issues can be addressed by implementing new digital technologies but implementing these emerging technologies can generate other ethical and quality issues that accounting and IT professionals must address in a combined effort. The research results show that the ethical requirements that influence the perception of financial and managerial accounting are security and trust. Among the quality requirements, the most critical influence in the perception of accountants is reliability.