Detail Publikasi
Abstrak
The paper will discuss how the human subjectivity can be reduced in the era of artificial intelligence (AI) and what the severe consequences of this fact are in terms of individuality and moral decision-making. With AI systems taking over more and more control over human experience, there is an increased force of an algorithmic conformity, whereby individual emotion, creativity, and morally informed decision-making are overshadowed by the optimization of data. This loss of individuality is noticeable especially in professions such as the accounting field where AI is slowly encroaching on its human control and judgment by automating functions such as auditing, financial analysis and reporting. The paper will discuss that although AI is efficient, it develops a paradox of human uniqueness and professional ethics undermined. Investigating the accounting sector case studies, the paper will focus both on the positive and negative aspects of AI integration, and it is essential to find a compromise between the development of technologies and the retention of human independence in the decision-making process. Finally, it raises the question of the future of professional identity in an AI-world.