THE INFLUENCE OF DIGITALIZATION ON THE IMPLEMENTATION OF THE PRINCIPLE OF AMAR MA'RUF NAHI MUNKAR IN PROFESSIONAL ETHICS OF ACCOUNTANTS: A SYSTEMATIC LITERATURE REVIEW (SLR)
Keywords:
Challenges of Digitalization, Principles of Amar Ma'ruf Nahi Munkar, Ethics EducationAbstract
The digital transformation of the accounting profession presents significant challenges and opportunities, particularly in the context of professional ethics. This study explores the application of the principle of Amar Ma'ruf Nahi Munkar as a moral framework to address ethical challenges arising from digitalization, such as data manipulation and privacy violations. By leveraging advanced technologies such as blockchain and artificial intelligence (AI), accountants can improve transparency, integrity, and fairness in financial reporting. However, without a strong ethical foundation, these technologies have the potential for misuse. The study's findings suggest that accounting education needs to be updated to encompass relevant digital skills and moral values so that accountants can maintain professional integrity in the digital age. Through the integration of the principle of Amar Ma'ruf Nahi Munkar, accountants are expected to become agents of change who promote goodness while preventing unethical practices, thereby maintaining public trust in their profession.
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