A ética contábil e o processamento de dados por meio da inteligência artificial: um estudo prático

Abstract

Accounting is an area of knowledge that is constantly changing, mainly because it is associated with new information technologies such as the use of artificial intelligence that is part of the academic and professional routine of accountants. In view of this, this descriptive research with a qualitative approach aims to analyze the interference of artificial intelligence in accounting ethics in the training of future accountants, thus promoting the presentation of advantages and disadvantages of artificial intelligence technologies as well as highlighting the importance of accounting ethics in academic training. The study was developed with students of the accounting sciences course at the State University of Piauí - UESPI who answered an online questionnaire on the subject. The data were analyzed in light of the thinking of authors such as: Schiavi (2021), Macedo (2020), Lopes (2020), Saviacz (2020), among others. After analyzing the data, we conclude, in summary, that working with artificial intelligence requires the user to fulfill the ethical accounting duty so that the analyses and results obtained are not compromised for the purpose of decision-making.