Examining the Impact of Artificial Intelligence Ethical Issues on Managerial Accounting Performance Metrics

This abstract attempt to explore the extent to which ethical issues impact the managerial accounting performance indices due to the incorporation of AI. There is a question about bias, which increases the adoption of AI technologies in managerial accounting and may affect the reliability of accountants' metrics as well as the issues of accountability and transparency. This is because, in the current world business environment, which features globalization, high-level transparency and antagonism, it is important to apply new information technologies like AI. The study launched on a sample of 200 bookkeepers of Romania who used AI for managerial accounting revealed that the ethical concerns related to confidence, accountability, and autonomy significantly influence AI functioning and application.