THE IMPACT OF ETHICAL PRINCIPLES ON THE ORGANIZATION OF ACCOUNTING IN THE CONTEXT OF DIGITAL TRANSFORMATION OF THE ENTERPRISE
DOI:
https://doi.org/10.32782/inclusive_economics.9-5.1Keywords:
professional ethics, digital transformation, integrity, accounting information, ethical principlesAbstract
Introduction. Digital transformation is changing the organization of accounting, creating new risks to ethical compliance due to automation, big data processing and cyber threats. Insufficient attention to ethical standards in the digital environment reduces confidence in financial information and business transparency. Purpose. To study the impact of ethical principles on the organization of accounting in the context of digital transformation, in particular their role in improving the quality of accounting information and building trust in digital systems. Methods. The methodological basis of the study is an integrated approach that combines general scientific (analysis, synthesis, induction, deduction, abstraction, generalization) and special methods (comparative and content analysis, systematic approach, modeling) to study the relationship between ethical principles and the organization of accounting in the context of digital transformation. The empirical basis is made up of scientific papers, documents of professional organizations and reports on the digitalization of accounting. Results. The study showed that digital transformation is changing the technical processes of data processing and reorienting ethical principles towards transparency, reliability and security of information flows. The main challenges are cyber risks, prevention of manipulation, privacy, and the balance between automation and professional judgment. Integrating ethics into digital systems increases trust in reporting, strengthens reputation and promotes harmonization with international standards. Conclusion. A conceptual approach to the integration of ethical principles into a digital accounting system is proposed to increase the transparency, reliability and credibility of an enterprise's financial statements. Its implementation forms a sustainable ethical culture, reduces the risks of digital technologies and is of practical importance for improving internal regulations, professional development of accountants and optimizing their activities in the context of digital transformation.
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