Ethical Aspects of Working-out Managerial Accounting Using Advanced Digital Technologies
https://doi.org/10.21686/2413-2829-2026-1-236-241
Abstract
The article analyzes ethical aspects of using advanced digital technologies in managerial accounting. Digitalization of book-keeping and managerial processes increases risk of breaking ethical norms connected with data processing, transparency of decision-making and information confidentiality. The research revealed key ethical challenges, such as algorithm bias, non-transparency of AI solutions, risks of data safety and possibility of finance report manipulation. The article studies home and international investigations in the field of digital ethics and AI regulation and underlines the necessity of responsible introduction of digital tools in managerial accounting. Recommendations were put forward on developing ethically grounded approaches to digitalization, including the use of explicable AI, intensifying data protection and fixing clear-cut frames of responsibility.
About the Author
A. S. Zhatkin
Kazan Cooperative Institute (branch) Autonomous Educational Institution of the Central Union of the Russian Federation "Russian University of Cooperation"
Россия
Россия
Andrey S. Zhatkin, Post-Graduate Student of the Department for of Economics and Management of the Kazan Cooperative Institute
58 N. Yershova Str., Kazan, Republic of Tatarstan, 420081
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Review
For citations:
Zhatkin A.S. Ethical Aspects of Working-out Managerial Accounting Using Advanced Digital Technologies. Vestnik of the Plekhanov Russian University of Economics. 2026;(1):236-241. (In Russ.) https://doi.org/10.21686/2413-2829-2026-1-236-241
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