Lan Cui, Xiaoli Zhang

Lan Cui

August 23, 2026

Digital accounting, Technological ethics, Humanistic care, Collaborative governance.

The in-depth penetration of digital technologies has driven the transformation of the accounting industry from an "accounting-oriented" model to a "decision-making-oriented" one, substantially boosting operational efficiency and information quality. Nevertheless, ethical risks including algorithmic discrimination, data privacy breaches and technological alienation have become prominent, with the core root lying in the lack of humanistic care. Combined with typical practical cases of digital accounting adoption in enterprises, this paper analyzes the specific manifestations of technological ethical risks and the underlying causes of insufficient humanistic considerations. It constructs a three-dimensional collaborative governance framework covering technological tools, humanistic ethics and institutional norms, and proposes actionable practical approaches from three dimensions: technological design, institutional improvement and talent cultivation. This research provides operational references for enterprises to resolve ethical dilemmas in digital accounting and realize coordinated development of technology empowerment and humanistic empowerment, thereby facilitating high-quality and sustainable development of the accounting industry. 

© 2026, the Authors. Published by ISCCAC

This is an open access article distributed under the CC BY-NC license