Citation

Zainuddin, Siti Afiqah and Hakimi, Natalia and Talha, Mohammad and Yeo, Sook Fern and Zainuddin, Siti Hanis and Babatunde, Adeneye Yusuf (2026) Accounting Ethics in the Digital Age: Challenges and Opportunities. In: Intelligent Governance in the Big Data Era. Springer Nature Link, pp. 331-340. ISBN 978-3-032-14697-7, 978-3-032-14698-4

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Abstract

The digital disruption of the accounting profession has given rise to previously unimagined possibilities of efficiency, transparency and creativity, as well as new ethical dilemmas around. This includes information privacy, cybersecurity, bias in algorithmic decision-making, and personal professional responsibility. This conceptual paper will examine the changing nature of accounting ethics in a digital realm through professional codes and ethics theory and within academic literature. It then proposes a conceptual framework that connects technology disruption to ethical dilemmas, and new ethical responsibilities of accounting professionals. Following a review of literature most meaningful to date published in the 2019–2025 period, the paper will explore the challenges and opportunities of digital technology that includes Artificial Intelligence (AI), blockchain technology and cloud accounting. This study offers practical strategies for educators, regulators and practitioners to uphold ethical accounting in advance of a future that is still evolving.

Item Type:	Book Section
Uncontrolled Keywords:	Accounting ethics, Digital transformation, Data privacy
Subjects:	H Social Sciences > HG Finance > HG1501-3550 Banking > HG1706-1708 Accounting. Bookkeeping
Divisions:	Faculty of Business (FOB)
Depositing User:	Ms Suzilawati Abu Samah
Date Deposited:	04 Jun 2026 04:30
Last Modified:	08 Jun 2026 07:11
URII:	http://shdl.mmu.edu.my/id/eprint/15923

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