Digital Transformation and Accounting Integrity: Harmonization of Moral Ethics and Accountability

Setia Budi Kurniawan; Etty Harya Ningsi; Langgeng Prayitno Utomo; Retna Safriliana; Prihat Assih

doi:10.55927/eajmr.v4i6.172

Authors

Setia Budi Kurniawan Universitas Merdeka Malang
Etty Harya Ningsi Universitas Merdeka Malang
Langgeng Prayitno Utomo Universitas Merdeka Malang
Retna Safriliana Universitas Merdeka Malang
Prihat Assih Universitas Merdeka Malang

DOI:

https://doi.org/10.55927/eajmr.v4i6.172

Keywords:

Transformation, Accounting Integrity, Harmonization, Moral Ethics, Accountability

Abstract

Digital transformation has brought significant changes in modern accounting practices, from record-keeping to financial reporting and analysis. The use of technologies such as cloud accounting, blockchain, big data analytics, and artificial intelligence increases efficiency and transparency, but also poses challenges to the integrity and accountability of the accounting profession. This study uses a descriptive qualitative approach with a literature review from academic sources and professional policy to analyze the relationship between digital technology, moral ethics, and the principle of accountability. The results of the study show that technological advances must be accompanied by the strengthening of ethical values and a clear accountability structure in order to maintain the credibility of the accounting profession. The integration of technology, ethics, and accountability is the foundation in building a digital accounting system with integrity and sustainability in the era of digital transformation.

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