Green River LibGuides: Accounting Careers, Pathways, & Resources: Professional Ethics & Responsibility

Professional Ethics & Responsibility

Ethical Standards of the Profession
Artificial Intelligence & Accounting

Ethics in Accounting

Code of Professional Conduct (accounting) Page includes link to a downloadable PDF of the code. (Note: Some related content on the page requires login.)
Ethically Speaking
"Fruitful conversations on [accounting] ethics," from the American Institute of Certified Public Accountants.
IMA Statement OF Ethical Professional Practice
From the Institute of Management Accountants.
Handbook of the International Code of Ethics for Professional Accountants
This page includes a link to the downloadable handbook. From the International Ethics Standards Board for Accountants® (IESBA®).
AGA (formerly Association of Government Accountants) Code of Ethics
Focus on Ethics
Code of ethics, ethics handbook, links to training, podcasts, etc., from AGA ("the association that connects and empowers financial related professionals who support government").

AI & Ethics in Accounting: Select Sources

Ethical Impact of Artificial Intelligence in Managerial Accounting
Article published in the International Journal of Accounting Information Systems, 2023.
Ethical Concerns Associated with Artificial Intelligence in the Accounting Profession: A Curse or a Blessing?
From the Journal of Business Economics and Management, 2023.
Ethical Principles Apply to AI: The IESBA Chair Says It's Challenging but Necessary to Apply Ethics Standards to AI and Other New, Transformative TechnologieS
Published in Strategic Finance, 2023.
Navigating the Ethics of AI
Published in Accountancy Ireland, 2023.
Responsible AI and the Ethics of Technology Use
From Pennsylvania CPA Journal, 2024.
Generative Artificial Intelligence Solutions…Understand Your Risks
Addresses confidentiality, data privacy and security, ethical considerations, etc. From the Washington Society of Certified Public Accountants.
AI Best Practices for Management Accountants
From Strategic Finance magazine, 2024.
Next-Gen Controllership: Harnessing AI and Emerging Technologies to Transform Finance and Accounting "In 2024, IMA and Deloitte’s Center for Controllership™ conducted a global survey of more than 900 finance and accounting analysts, managers, directors, controllers, and CFOs, to gain insights into how they are using common emerging technologies. Of particular interest was to better understand how these technologies benefit core accounting processes, as well as how they are transforming the function of controllership."
Artificial Intelligence (AI) Policy
From the National Association of Enrolled Agents (NAEA).
The Ethics of AI
An episode of Accountability Talks podcasts, from AGA ("the association that connects and empowers financial related professionals who support government").