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The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making

Tiron-Tudor, Adriana; Rodgers, Waymond; Deliu, Delia


Adriana Tiron-Tudor

Delia Deliu


The paper aims to explore the sided challenges facing the accounting profession in an advanced digitalized future where humans and robots will collaborate in working teams.
Employing a qualitative approach, the paper conducts a reflexive thematic analysis to identify challenges and associated socio-ethical risks of digitalisation; it then introduces an ethical decision-making model aimed at addressing these challenges.
Key professional accountants’ sided challenges refers to autonomy, privacy, balance of power, security, human dignity, non-maleficence and justice, each of them possessing multifaceted dimensions that are interconnected dynamically to create a complex web of socio-ethical risks.
The ethical decision-making pathways corresponding to each detected challenges provide a useful reference and guideline for professional accountants in the digitalized future of the profession.
Using an anthropocentric perspective, the research addresses the sided challenges of accounting profession’s accelerated digitalisation; it contributes to fostering accountability and legitimacy of the accounting profession which serves the public interest.
By innovatively intertwining ethical positions with decision-making pathways, the paper offers a potential solution to address digitalisation’s sided challenges that might interfere with practitioners’ professional judgement and identity.


Tiron-Tudor, A., Rodgers, W., & Deliu, D. (in press). The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making. Accounting, Auditing and Accountability Journal,

Journal Article Type Article
Acceptance Date May 30, 2024
Online Publication Date Jun 20, 2024
Deposit Date Jun 1, 2024
Publicly Available Date Jun 20, 2024
Journal Accounting, Auditing and Accountability Journal
Print ISSN 0951-3574
Publisher Emerald
Peer Reviewed Peer Reviewed
Keywords disruptive technologies; Artificial Intelligence; transhumanism; ethics; professional accountants; decision-making
Public URL


Accepted Manuscript (871 Kb)

Copyright Statement
© 2024, Emerald Publishing Limited. This AAM is provided for your own personal use only. It may not be used for resale, reprinting, systematic distribution, emailing, or for any other commercial purpose without the permission of the publisher.

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