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Can the use of AI in accounting management be sustainable and ethical? -…

- - - - Less workforce is needed
  - - - Korobeynikova, O. M., Korobeynikov, D. A., Popova, L. V., Chekrygina, T. A., & Shemet, E. S. (2021)
        
        Abbas, K. (2025), Ch. 4.4
- - - - The use of electricity and water
        
        Van Wynsberghe, A. (2021)
        
        https://www.businessenergyuk.com/knowledge-hub/chatgpt-energy-consumption-visualized/
        
        https://iee.psu.edu/news/blog/why-ai-uses-so-much-energy-and-what-we-can-do-about-it
        
        https://www.technologyreview.com/2025/05/20/1116327/ai-energy-usage-climate-footprint-big-tech/
    - - Van Wynsberghe, A. (2021)
    - - Licensing and bringing in external consultants to the implementation of AI
      - Only a handful of companies are able to access the use of AI
        
        Bigger companies are able to gain a bigger market share
        
        Smaller companies may not be able to implement AI into work
    - - Van Wynsberghe, A. (2021)
  - - - AI monitors the activity of the user
      - Business information is at risk
      - Misuse of data
    - - Especially on entry-level-jobs
      - Less controllers are needed
      - Kerr, D., Smith, K. T., Smith, L. M., & Xu, T. (2025)
    - - Over-reliance on AI
    - - Zhang, C., Zhu, W., Dai, J., Wu, Y., & Chen, X. (2023)
  - - - Abbas K (2025), Ch. 5