Moskva, Moscow, Russian Federation
The article is devoted to the consideration of potential ethical problems arising in the process of introducing autonomous artificial intelligence technologies into the professional activities of accountants and auditors. The focus is on the philosophical, humanitarian and professional aspects of making professional decisions in the field of accounting knowledge. Scenarios of possible decisions made by artificial intelligence under the influence of certain ethical principles are given. The author comes to the conclusion about the possible transformation of the national accounting system and financial reporting under the influence of artificial intelligence technologies.
ethics of artificial intelligence, accrual principle, safety of economic activity, information society
1. Grazhdanskaya zaschita: enciklopediya: v 4 t. — T. 1: A. — I / MChS Rossii; izd. 3-e, pererab. i dop.; pod obschey red. V.A. Puchkova. — M.: FGBU VNII GOChS (FC), 2015. — 665 s.
2. Veber M. Protestantskaya etika i duh kapitalizma // Izbrannye proizvedeniya. — M.: Progress, 1990. — 271 s.
3. Razin A.S., Roslyakova Zh.V. Institualizaciya ekonomicheskoy etiki v sovremennoy gumanitarnoy nauke // Eticheskie cennosti v sovremennom sociokul'turnom prostranstve: kollektiv. monografiya / pod obsch. red. A.S. Razina. — Volgograd: VGAU, 2014. — 159 s.
4. Roslyakova Zh.V., Razin A.S. Moral'no-eticheskie predposylki ekonomicheskoy deyatel'nosti // Vestnik Volgogradskogo gosudarstvennogo universiteta. Seriya 7: Filosofiya. Sociologiya i social'nye tehnologii. — 2015. — № 3 (29).
5. Seredkina E.V. Eticheskie aspekty social'noy robototehniki // Chelovek. — 2020. — T. 31, № 4. — S. 109–127. DOI: https://doi.org/10.31857/S023620070010933-3; EDN: https://elibrary.ru/XIRVBJ
6. Veruggio G. The birth of roboethics. Proceedings of the IEEE International Conference on Robotics and Automation: Workshop on Robot Ethics. Barcelona, Spain. — 2005. — 18 April. — P. 1–4.
7. Konceptual'nye osnovy finansovoy otchetnosti [Elektronnyy resurs]. — URL: https://www.consultant.ru/document/cons_doc_LAW_160581/
8. Model'naya konvenciya o robototehnike i iskusstvennom intellekta [Elektronnyy resurs]. URL: https://robopravo.ru/uploads/s/z/6/g/z6gj0wkwhv1o/file/3nD7bmgz.pdf
9. Polozhenie po buhgalterskomu uchetu «Uchetnaya politika organizacii» [Elektronnyy resurs]. URL: https://base.garant.ru/12163097/53f89421bbdaf741eb2d1ecc4ddb4c33/
10. Strategiya razvitiya obschestva v Rossiyskoy Federacii na 2017–2030 gody [Elektronnyy resurs]. — URL: https://base.garant.ru/71670570/
11. Statement on artificial intelligence, robotics and ‘autonomous’ systems [Electronic resource]. — URL: https://op.europa.eu/en/publication-detail/-/publication/dfebe62e-4ce9-11e8-be1d-01aa75ed71a1
