Ethics of Artificial Intelligence in the Accounting Profession: a Theoretical Aspect

The article is devoted to consideration of the prospects of implementation of autonomous artificial intelligence systems technologies into the practice of accounting and accounting (financial) reporting. Specific examples, with an emphasis on the ethical component, demonstrate some complex issues that imply the possibility of using alternative accounting and evaluation methods. Attention is focused on the fact that without deep theoretical substantiation of the ethical concepts of artificial intelligence, it will be difficult to solve professional accounting problems. The author classifies the ethics of artificial intelligence as a cosmopolitan social phenomenon.