Chapter 5: Ethical Considerations in Employing Artificial Intelligence in Accounting Information Systems: Hope Versus Reality

The current study is aimed at exploring the differentiation between hope and reality of artificial intelligence (AI) ethics (Fairness and Bias, Privacy and Security, Transparency and Accountability, Responsibility and Liability, Human Interaction and Oversight) within accounting information systems (AIS) from the perspective of auditing and accounting organizations. Quantitative approach was employed through a questionnaire; the questionnaire was answered by 177 members practicing the auditing service inside Jordan. Statistical Package for the Social Sciences (SPSS) was employed in order to analyze primary data; the results of the study indicated two main results, firstly, the adoption of ethical consideration in AI and AIS in Jordanian auditing and accounting services organizations met the hopes that ethics were made for from the first place. In addition to that, the study accepted the main hypothesis and confirmed the fact that integrating AI into AIS is a crucial development that can help increase efficiency and reduce human errors. The study recommended establishing ethical guidelines, promoting transparency and accountability in AI systems, and providing training to auditors on the ethical implications of using AI. Further recommendations were presented in the study.