On Potential Problems of Implementing Artificial Intelligence in Accounting Practice

The article is devoted to the consideration of potential ethical problems arising in the process of introducing autonomous artificial intelligence technologies into the professional activities of accountants and auditors. The focus is on the philosophical, humanitarian and professional aspects of making professional decisions in the field of accounting knowledge. Scenarios of possible decisions made by artificial intelligence under the influence of certain ethical principles are given. The author comes to the conclusion about the possible transformation of the national accounting system and financial reporting under the influence of artificial intelligence technologies.