Tehisintellekti rakendamise eetilised probleemid raamatupidamises Eesti näitel
Laen...
Kuupäev
2026
Kättesaadavus
27.08.2026
Autorid
Ajakirja pealkiri
Ajakirja ISSN
Köite pealkiri
Kirjastaja
Eesti Maaülikool
Abstrakt
Tehisintellekti kasutamine raamatupidamises võib muuta tööprotsesse tõhusamaks, kuid
sellega kaasnevad eetilised probleemid, mis puudutavad finantsinformatsiooni
läbipaistvust, vastutust, professionaalse otsustuspädevuse säilimist ja andmekaitset.
Probleem on oluline, sest raamatupidamises kasutatav finantsinformatsioon peab olema
põhjendatav, kontrollitav ja usaldusväärne ka siis, kui selle ettevalmistamisel kasutatakse
tehisintellekti.
Magistritöö eesmärk oli selgitada välja, millised on tehisintellekti rakendamisega seotud
eetilised probleemid ja neist tulenevad riskid raamatupidamises.
Töös kasutati kvalitatiivset uurimisviisi. Empiirilise osa andmed koguti
poolstruktureeritud intervjuudega Eesti raamatupidamise valdkonna spetsialistidelt.
Intervjuude analüüsimisel kasutati temaatilist analüüsi, mille käigus tuvastati vastustes
korduvad teemad ning koondati need kategooriate ja koodide alla
Töö tulemustest selgus, et tehisintellekti nähakse raamatupidamises eelkõige tööprotsesse
toetava abivahendina, mitte iseseisva otsustajana. Vastajad pidasid oluliseks, et
tehisintellekti väljund oleks inimese poolt kontrollitud, põhjendatav ja dokumenteeritud.
Peamiste eetiliste probleemidena tulid esile läbipaistvus ja selgitatavus, vastutuse
jaotumine, professionaalse otsustuspädevuse säilimine ning andmekaitse ja
konfidentsiaalsus. Nendest probleemidest tulenevate riskidena ilmnesid vale või
põhjendamata finantsinfo esitamine, auditijälje nõrgenemine, vastutuse hajumine,
professionaalse otsustuspädevuse vähenemine, andmekaitse rikkumine ja usalduse
vähenemine. Uuring näitas, et Eesti raamatupidamispraktikas avalduvad need probleemid
eelkõige töökorralduslikes küsimustes, näiteks, milliseid AI-lahendusi kasutatakse,
milliseid andmeid nendesse sisestatakse, kes kontrollib väljundit ja kuidas otsust hiljem
põhjendatakse.
Töö tulemused kinnitasid teoreetilises osas käsitletud AI-eetika põhimõtteid, kuid
täpsustasid neid Eesti raamatupidamispraktika vaatega. Tehisintellekti eetiline
kasutamine eeldab inimese sisulist kontrolli, selget vastutuse jaotust, dokumenteeritud
töövoogu, lubatud tööriistade ja andmete kasutamise reegleid ning piisavat digipädevust.
Töö tulemusi saab kasutada raamatupidamisorganisatsioonides tehisintellekti kasutamise
juhendite, sisekontrolli põhimõtete ja koolitusvajaduse kujundamisel.
The use of artificial intelligence in accounting can make work processes more efficient, but it comes with ethical issues that concern the transparency of financial information, accountability, the preservation of professional decision-making competence and data protection. The problem is important because the financial information used in accounting must be justifiable, verifiable and reliable even when artificial intelligence is used in its preparation. The aim of the master's thesis was to identify the ethical issues related to the implementation of artificial intelligence and the risks arising from them in accounting. A qualitative research method was used in the work. The data for the empirical part were collected through semi-structured interviews with specialists in the field of accounting in Estonia. Thematic analysis was used to analyze the interviews, during which recurring themes were identified in the responses and grouped under categories and codes. The results of the work revealed that artificial intelligence is seen in accounting primarily as a tool supporting work processes, not as an independent decision-maker. The respondents considered it important that the output of artificial intelligence be controlled, justified and documented by a person. The main ethical issues were transparency and explainability, division of responsibility, preservation of professional decision-making authority, and data protection and confidentiality. The risks arising from these issues were the presentation of incorrect or unjustified financial information, weakening of the audit trail, dispersion of responsibility, reduction of professional decision-making authority, data protection violations, and reduction of trust. The study showed that in Estonian accounting practice, these problems are primarily manifested in work organization issues, such as which AI solutions are used, what data is entered into them, who controls the output, and how the decision is later justified. The results of the work confirmed the principles of AI ethics discussed in the theoretical part, but specified them from the perspective of Estonian accounting practice. The ethical use of artificial intelligence requires substantive human control, a clear division of responsibility, a documented workflow, rules for the use of permitted tools and data, and sufficient digital competence. The results of the work can be used in accounting organizations to design guidelines for the use of artificial intelligence, internal control principles, and training needs.
The use of artificial intelligence in accounting can make work processes more efficient, but it comes with ethical issues that concern the transparency of financial information, accountability, the preservation of professional decision-making competence and data protection. The problem is important because the financial information used in accounting must be justifiable, verifiable and reliable even when artificial intelligence is used in its preparation. The aim of the master's thesis was to identify the ethical issues related to the implementation of artificial intelligence and the risks arising from them in accounting. A qualitative research method was used in the work. The data for the empirical part were collected through semi-structured interviews with specialists in the field of accounting in Estonia. Thematic analysis was used to analyze the interviews, during which recurring themes were identified in the responses and grouped under categories and codes. The results of the work revealed that artificial intelligence is seen in accounting primarily as a tool supporting work processes, not as an independent decision-maker. The respondents considered it important that the output of artificial intelligence be controlled, justified and documented by a person. The main ethical issues were transparency and explainability, division of responsibility, preservation of professional decision-making authority, and data protection and confidentiality. The risks arising from these issues were the presentation of incorrect or unjustified financial information, weakening of the audit trail, dispersion of responsibility, reduction of professional decision-making authority, data protection violations, and reduction of trust. The study showed that in Estonian accounting practice, these problems are primarily manifested in work organization issues, such as which AI solutions are used, what data is entered into them, who controls the output, and how the decision is later justified. The results of the work confirmed the principles of AI ethics discussed in the theoretical part, but specified them from the perspective of Estonian accounting practice. The ethical use of artificial intelligence requires substantive human control, a clear division of responsibility, a documented workflow, rules for the use of permitted tools and data, and sufficient digital competence. The results of the work can be used in accounting organizations to design guidelines for the use of artificial intelligence, internal control principles, and training needs.
Kirjeldus
Magistritöö
Majandusarvestuse ja finantsjuhtimise õppekaval
Märksõnad
magistritööd, kutse-eetika, andmekaitse, vastutus, auditijälg, riskijuhtimine