ETHICS AND INNOVATION IN ACCOUNTING: UNPACKING THE RISKS AND REWARDS OF AI INTEGRATION

Abstract The implementation of artificial intelligence (AI) in accounting work creates a sustainable modernization across the field that delivers both improved operational speed and better forecasting capabilities together with strategic business understanding. The developments in accounting technology have brought up critical moral problems about data openness as well as responsibility management alongside algorithmic discriminatory practices. The research investigates all ethical aspects which arise from AI implementation in accounting practices. The study relies upon professional ethics and responsible innovation theory as well as the Technology Acceptance Model to conduct its mixed-methods research through practitioner examinations and institutional framework investigations. Research shows that Artificial Intelligence drives operational upgrades in accounting practices, yet these benefits come with specific ethical problems and administrative management issues. The study creates both theoretical and practical solutions for ethical AI utilization in accounting and resolves important questions in contemporary research.