THE TRANSFORMATION OF THE ETHIC PRINCIPLES OF A PROFESSIONAL ACCOUNTANT UNDER THE INFLUENCE OF ARTIFICIAL INTELLIGENCE IN THE CONTEXT OF THE ECONOMIC THEORY OF HAPPINESS
DOI:
https://doi.org/10.31713/ve320213Keywords:
artificial intelligence, professional accountant, The International Code of Ethics for Professional Accountants, integrity, objectivity, professional competence, due care, professional behavior, confidentiality, economic theory of happiness.Abstract
The article is devoted to the analysis of the development of the principles of ethics of a professional accountant under the influence of the development of artificial intelligence in the context of the economic theory of happiness. The authors analyze the principles of professional ethics of an accountant in modern conditions and the features of their compliance with artificial intelligence. The features of transformation of professional requirements to a professional accountant under the influence of digital technologies are determined.References
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