Recent advances in technology have accelerated digitalization and intelligence in modern business. Particularly, the increasing use of Artificial Intelligence (AI) in managerial accounting is expected to accurately measure corporate performance, provide intelligent analyses, and predict the future of a company. However, along with the benefits, ethical concerns of using AI also arise, such as deprofessionalization, data breach, and isolation among accountants. This paper explores the ethical impact of AI in managerial accounting at both pre- and post-adoption stages. Based on 47 interviews conducted with companies, an AI system vendor, and regulators, we found that data security, privacy, and misuse; accountability; accessibility; benefits and challenges; and transparency and trust of AI are among the most common ethical risks in the development and use of AI in managerial accounting. Unique ethical impacts on four types of stakeholders: developers, managers in charge of AI adoption, managerial accountants, and regulators, were also discovered.

最近的技术进步加速了现代商业的数字化和智能化。特别是，人工智能 (AI) 在管理会计中的应用越来越多，有望准确衡量企业绩效、提供智能分析并预测企业的未来。然而，除了好处之外，还出现了使用人工智能的道德问题，例如去专业化、数据泄露和会计师之间的孤立。本文探讨了人工智能在采用前和采用后阶段对管理会计的伦理影响。基于对公司、AI 系统供应商和监管机构进行的 47 次采访，我们发现数据安全、隐私和滥用；问责制；可访问性；好处和挑战；人工智能的透明度和信任度是在管理会计中开发和使用人工智能的最常见道德风险之一。还发现了对四类利益相关者的独特道德影响：开发人员、负责 AI 采用的经理、管理会计师和监管机构。