SavvyCPD

This course explores the ethical dimensions of artificial intelligence (AI) in accounting, guiding practitioners through the challenges and responsibilities that emerge when decision-making becomes increasingly automated. Using Rest’s four-component model of ethical decision-making, the course provides accountants and auditors with a structured framework to assess and address ethical dilemmas arising from AI implementation.

The curriculum begins with an overview of how AI technologies—such as predictive analytics, automated auditing, and intelligent reporting—are reshaping accounting practices. Participants will then examine five critical ethical challenges identified in recent research: objectivity, privacy, transparency, accountability, and trustworthiness. Through interactive case studies, students will analyze how these factors affect real-world accounting scenarios, such as algorithmic bias in audit sampling, data protection in financial systems, and transparency in automated financial reporting.

Grounded in interpretative and narrative approaches, the course encourages participants to engage in reflective dialogue about their evolving roles in a human–machine collaboration. While AI can enhance accuracy and efficiency, it lacks moral reasoning, intent, and true agency. Therefore, the course emphasizes that ethical accountability remains shared—AI can support decision-making but cannot bear moral or professional responsibility.

By the end of the program, accountants will understand how to adapt governance, auditing processes, and professional judgment to maintain ethical integrity in an AI-integrated environment, ensuring compliance, trust, and responsible innovation in their organizations.