Digitalization offers opportunities to improve decision-making processes while accelerating processes with technologies such as “automation, data analytics, cloud computing, internet of things, big data, artificial intelligence” in accounting processes. Digital transformation in the field of accounting has brought about radical changes in the recording system, documentation, archiving, reporting and the competencies that accounting professionals must have.

Changes have begun to be implemented in the accounting profession with digitalization, and these changes have led to the emergence of ethical problems. In particular, with the widespread use of “artificial intelligence, blockchain, cloud computing and automation systems” in accounting processes, ethical issues such as “data confidentiality, algorithmic impartiality, transparency and auditability” have come to the fore. Accounting ethics include “honesty, impartiality, confidentiality, professional competence and professional conduct principles”. However, the widespread use of digital systems in accounting has caused problems in adhering to these principles.

The fact that unethical behaviors and practices have become more complex with technological tools and that these behaviors cannot be detected has led to the questioning of how professional ethical principles can be protected in digital environments, and has brought digital ethics rules to the agenda. Updating ethical codes according to the requirements of the digital age, increasing digital ethics training for accounting professionals, and developing audit mechanisms integrated with technology have been of critical importance in managing this process.

In study, the effects of digitalization on accounting ethics were discussed in a theoretical framework, and suggestions were made to reduce the ethical risks that digitalization brings to accounting within a framework supported by a literature review.