Accounting profession is traditional profession and accounting rules and principles have been established and are the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession...

The significant transformations and advances attributed to the Era 5.0 require a comprehensive understanding of the current ramifications of the accounting discipline, along with the prospective difficulties and opportunities. This is pertinent not only in the context of industry, education, and...

Due to the progress of digitization and the associated use of artificial intelligence in the economic and especially the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective of this research to address the ethics of using...

This paper examines the paperclip apocalypse concern for artificial general intelligence. This arises when a superintelligent AI with a simple goal (ie., producing paperclips) accumulates power so that all resources are devoted towards that goal and are unavailable for any other use. Conditions...