Designing a Model for the Application of Artificial Intelligence in the Transition to Management Accounting with Emphasis on Ethical Considerations

Amirhosein Ebrahimi; Ali Akbar Farzinfar; Hassan Ghodrati; Meysam Arabzadeh; Mohammadreza Mohaghgheghi

Authors

Amirhosein Ebrahimi Ph.D. Student, Department of Accounting, Kas.C., Islamic Azad University, Kashan, Iran Author https://orcid.org/0009-0002-3638-9081
Ali Akbar Farzinfar Department of Accounting, Kas.C., Islamic Azad University, Kashan, Iran https://orcid.org/0000-0002-0998-4478
Hassan Ghodrati Department of Accounting, Kas.C., Islamic Azad University, Kashan, Iran Author https://orcid.org/0000-0001-6209-3335
Meysam Arabzadeh Department of Accounting, Kas.C., Islamic Azad University, Kashan, Iran Author https://orcid.org/0000-0001-6000-7827
Mohammadreza Mohaghgheghi Department of Accounting, Kas.C., Islamic Azad University, Kashan, Iran Author https://orcid.org/0000-0002-7080-283X

Keywords:

Artificial Intelligence, Management Accounting, Ethical Considerations, Meta-Synthesis, Interpretive Structural Modeling (ISM), Data Governance

Abstract

The aim of this study is to design a model for the application of artificial intelligence in the transition to management accounting with emphasis on ethical considerations. With the expansion of artificial intelligence technologies, the application of these technologies in management accounting processes has created valuable opportunities for improving decision-making quality, increasing efficiency, and enhancing organizational performance. However, challenges such as privacy protection, transparency, algorithmic fairness, and accountability have further highlighted the necessity of considering ethical dimensions. In terms of purpose, the present study is applied, and in terms of method, it adopts a mixed-methods (qualitative–qualitative) approach. In the first stage, using the meta-synthesis method and a systematic analysis of previous studies, the factors affecting the application of artificial intelligence in management accounting were identified and categorized. Subsequently, in order to explain the relationships among the identified dimensions, Interpretive Structural Modeling (ISM) and MICMAC analysis were employed with the participation of experts in accounting and information technology. The findings led to the identification of 36 components classified into seven main dimensions: data ethics and privacy; algorithmic fairness and transparency; accountability and system governance; professional competence and judgment; strategic advantages and decision-making; infrastructure and implementation challenges; and organizational outcomes and social interactions. The results of Interpretive Structural Modeling indicated that dimensions related to governance, infrastructure, and ethical considerations play a driving and foundational role in the successful implementation of artificial intelligence, while the other dimensions are influenced by them. Accordingly, the realization of intelligent management accounting requires the simultaneous development of technological infrastructure, the establishment of data governance systems, the enhancement of professional competencies, and the formulation of ethical and regulatory frameworks. The findings of this study can provide a basis for policymaking, managerial decision-making, and the development of intelligent management accounting systems in organizations.

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