Digital Transformation of the Accounting Profession at the Intersection of Artificial Intelligence and Ethics

Abstract The integration of artificial intelligence (AI) into accounting is transforming the profession by enhancing operational efficiency, improving data accuracy, and enabling strategic decision-making. This study investigated the intersection of AI-driven digital transformation and ethical considerations within the accounting profession. It specifically explored how these technological advancements affect the quality of work life (QoWL) of accounting professionals and the ethical implications of AI adoption in financial reporting, auditing, and compliance. Using a mixed-methods approach, the research combined conceptual analysis with empirical data collected from 113 accounting professionals in Romania, all employed in firms that have adopted at least one AI-based digital tool. The findings reveal that AI contributes positively to job satisfaction and technological efficiency in accounting tasks while also raising ethical concerns related to job displacement, data integrity, and professional autonomy. Structural equation modeling demonstrates that all six dimensions of QoWL – ranging from general well-being to control at work – are significantly influenced by AI integration, with notable interdependencies among them. The study underscores the urgent need for ethical frameworks, continuous professional development, and inclusive implementation strategies tailored to the accounting field. These measures are essential to ensuring that digital transformation supports not only productivity and innovation but also the integrity and sustainability of the accounting profession.