| _version_ | 1866901684734656512 |
|---|---|
| author | Chukwuani, V. N. |
| author_facet | Chukwuani, V. N. |
| contents | <p>The rapid expansion of algorithmic decision systems, blockchain infrastructures, and autonomous operational technologies has begun to transform the structural organization of corporations. Increasingly, firms rely on automated governance mechanisms, decentralized ledgers, and smart contract frameworks that allow economic transactions and corporate decisions to occur with minimal direct human intervention. This transformation raises serious ethical and professional questions for accounting, a discipline historically grounded in human judgment, fiduciary responsibility, and professional oversight. Ethical accounting within autonomous corporate structures therefore emerges as a critical field of inquiry. The study examines how accounting ethics must evolve when financial reporting, asset transfers, contractual obligations, and performance measurement are executed through autonomous computational systems rather than traditional managerial decision chains. Particular attention is given to the implications for accountability, transparency, auditability, and stakeholder trust when algorithmic processes replace or supplement human managerial authority. Drawing upon ethical theories, accounting governance principles, and recent technological developments such as blockchain based corporate systems and algorithmic management, the study explores how ethical safeguards may be preserved in environments where corporate operations become partially or fully self executing. The analysis also considers the responsibilities of accountants, auditors, regulators, and system designers in ensuring that autonomous corporate structures remain aligned with principles of fairness, transparency, and societal responsibility. Ultimately, the discussion highlights the need for expanded ethical frameworks capable of addressing emerging technological realities within modern corporate governance systems.</p> |
| format | Recurso digital |
| id | zenodo_https___doi_org_10_5281_zenodo_19098221 |
| institution | Zenodo |
| language | |
| publishDate | 2026 |
| publisher | Zenodo |
| record_format | zenodo |
| spellingShingle | Ethical Accounting in Autonomous Corporate Structures Chukwuani, V. N. Ethical Accounting Autonomous Corporations Algorithmic Governance Blockchain Accounting Corporate Accountability Financial Transparency <p>The rapid expansion of algorithmic decision systems, blockchain infrastructures, and autonomous operational technologies has begun to transform the structural organization of corporations. Increasingly, firms rely on automated governance mechanisms, decentralized ledgers, and smart contract frameworks that allow economic transactions and corporate decisions to occur with minimal direct human intervention. This transformation raises serious ethical and professional questions for accounting, a discipline historically grounded in human judgment, fiduciary responsibility, and professional oversight. Ethical accounting within autonomous corporate structures therefore emerges as a critical field of inquiry. The study examines how accounting ethics must evolve when financial reporting, asset transfers, contractual obligations, and performance measurement are executed through autonomous computational systems rather than traditional managerial decision chains. Particular attention is given to the implications for accountability, transparency, auditability, and stakeholder trust when algorithmic processes replace or supplement human managerial authority. Drawing upon ethical theories, accounting governance principles, and recent technological developments such as blockchain based corporate systems and algorithmic management, the study explores how ethical safeguards may be preserved in environments where corporate operations become partially or fully self executing. The analysis also considers the responsibilities of accountants, auditors, regulators, and system designers in ensuring that autonomous corporate structures remain aligned with principles of fairness, transparency, and societal responsibility. Ultimately, the discussion highlights the need for expanded ethical frameworks capable of addressing emerging technological realities within modern corporate governance systems.</p> |
| title | Ethical Accounting in Autonomous Corporate Structures |
| topic | Ethical Accounting Autonomous Corporations Algorithmic Governance Blockchain Accounting Corporate Accountability Financial Transparency |
| url | https://doi.org/10.5281/zenodo.19098221 |