Accounting Ethics in the Process of technological and environmental changes

Emerging technologies and environmental crisis impacted professions and society. Financialinformation as well as other aspects of society is changing. In the valley of change,accounting as a key factor of company play a critical role. Because reliable information keepsinvestors and other users of financial information away from diversion. And they can make auseful decision. Accounting ethic is the one of the main part of reliability. New ethicaldilemmas are challenging. This study review and introduce the new and emergingtechnologies such as RPA, Blockchain and Big Data in accounting and discuss the relatedethical considerations. Then discuss the related ethical consideration in environmentalchanges. We found that it is better to input ethical consideration as one of the most importantaspect of design in the emerging and new technologies. And emphasis on intangible assetswill decrease the damage of environmental changes and will impact on ethical action ofcompanies and add value to financial statements.

Keywords:

New technology , Environmental , ethical consideration , RPA , Blockchain , Big Data