Thematic Symposium: The Impact of Technology on Ethics, Professionalism and Judgement in Accounting

Abstract

The call for this Thematic Symposium was ambitious and sweeping and deliberatively so. It acknowledged the historic bifurcation within the academic research of accounting decision making, the focus of which generally took one of two forms (Gaa and Thorne2004); the technical and the ethical/professional. While there are obvious reasons for this to be the case, the extraordinary growth in the application and role of technology in replacing basic accounting functions, makes it particularly pressing for academic energy to focus on basic questions that arise out of the interaction between the two components.