Статьи

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

О. О. Doroshenko
National University of Water and Environmental Engineering, Rivne
V. V. Pavliuk
National University of Water and Environmental Engineering, Rivne
Ключові слова
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.

Author Biographies

О. О. Doroshenko, National University of Water and Environmental Engineering, Rivne
Ph.D., Associated Professor
V. V. Pavliuk, National University of Water and Environmental Engineering, Rivne
master

References

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Professional accountants – the future: Drivers of change and future skills. URL: https://www.accaglobal.com/an/ en/technical-activities/technical-resources-search/2016/june/professional-accountants-the-future-report.html (дата звернення: 01.09.2021 р.)

Handbook Of The International Code Of Ethics For Professional Accountants. Internatonal Federation of Accountants. 2020 edition. URL: https://www.ifac.org/system/files/publications/files/IESBA-English-2020-IESBA-Handbook_Web-LOCKED.pdf (дата звернення: 01.09.2021 р.)

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