Moskva, Moscow, Russian Federation
The article examines the issues of economic ethics associated with the coming era of artifi cial intelligence and digitalization, and the introduction of these technologies into the system of national accounting and accounting (fi nancial) reporting. Analyzing the situation, the author comes to the conclusion that the reformation of the modern methodological paradigm is inevitable and imperative. Artifi cial intelligence technologies prioritize the information needs of the state and society as a whole, translating them into the category of the main interested users.
artificial intelligence, economic ethics, code of ethics for a professional accountant, digitalization, information needs of investors
1. Karpov V.E., Gotovcev P.M., Royzenzon G.V. K voprosu ob etike i sistemah iskusstvennogo intellekta // Filosofiya i obschestvo. - 2018. - № 2.
2. Polenova S.N., Mislavskaya N.A. Buhgalterskoe delo / S.N. Polenova, N.A. Mislavskaya. - M.: Izdatel'sko-torgovaya korporaciya «Dashkov i K°», 2021. - 383 s.
3. Razin A.V. Obosnovanie morali // Vestnik Moskovskogo universiteta. Seriya 7: Filosofiya. - 2009. - № 6.
4. Razin A.V. Etika iskusstvennogo intellekta // Filosofiya i obschestvo. - 2019. - №1 (90).
5. Stashkov A.M. Filosofskoe ponyatie iskusstvennogo intellekta // Formirovanie gumanitarnoy sredy v vuze: innovacionnye obrazovatel'nye tehnologii. Kompetentnostnyy podhod. - 2013. - T. 4.
6. Homann K., Blyume-Drez F. Ekonomicheskaya etika i etika predprinimatel'stva / Perevod S. Kurbatovoy, K. Kostyuka. - M.: Direkt-Media, 2013. - 227 s.
7. Postanovlenie Pravitel'stva RF ot 6 marta 1998 g. N 283 «Ob utverzhdenii Programmy reformirovaniya buhgalterskogo ucheta v sootvetstvii s mezhdunarodnymi standartami finansovoy otchetnosti» [Elektronnyy resurs]. - URL: http://base.garant.ru/12110929/#ixzz6xCBOjK4P
8. Kodeks professional'noy etiki chlenov NP «IPB Rossii» [Elektronnyy resurs]. - URL: https://www.ipbr.org/about/documents/statutes/code-of-ethics/#3_1
9. Rachel N. Some possible precipitating factors are already in place. How the West reacts to them will determine the world’s future, says Rachel Nuwer [Elektronnyy resurs]. - URL: https://www.bbc.com/future/article/20170418-how-western-civilisation-could-collapse
