Desafios éticos da inteligência artificial na contabilidade: uma análise da percepção de profissionais contábeis

Abstract

The objective of this study was to examine artificial intelligence and ethics within the context of accounting professionals, considering how AI serves as a support tool in their activities and the ethical risks associated with its use in accounting. A descriptive method was adopted with a predominantly quantitative approach, using a survey questionnaire as the primary collection instrument. Data were obtained through a structured questionnaire aimed at understanding the extent to which the use of AI has simplified management practices and information production. AI exerts a considerable impact on the decision-making process, offering precise analyses and facilitating the professional's work. Furthermore, in the field of regulation, artificial intelligence plays a crucial role in ensuring compliance with accounting standards and specific procedures in sectors such as tax, finance, consulting, and HR, aiding in the identification of irregularities and risk prevention. Although the majority of the professionals surveyed already use some AI tool in their activities, many are still unaware of the ethical risks associated with its use, especially those of a structural nature, such as algorithmic transparency and biases in machine learning systems. Consequently, it is concluded that artificial intelligence contributes significantly to the optimization of accounting processes, strengthening the strategic role of professionals, provided it is accompanied by adequate ethical and technical training.