Professional Conscience in the Accounting Profession Amidst Financial Technology: A Study from the Perspective of Philosophical Ethics

Abstract

This study looks at how (FinTech) is changing the work ethics and group habits in the accounting field. Using a talk-based method, the study relies on open interviews with 15 accounting workers from both government and private groups. The goal is to spot changing cultural and right/wrong trends in a more digital workplace.Thematic analysis uncovered five major changes: fading compliance with classic codes of ethics, increasing alienation from ethical considerations, ambiguities of algorithm utilization, erosion of collective professional identity, and inadequacies of existing normative frameworks to respond to technology. Results show that the influence of FinTech goes beyond technology change it is a major cultural transformation affecting ethical practices and creating new dilemmas in professional accountability.This study will apply philosophical ethical frameworks, especially deontology and virtue ethics, to interpret how professional conscience may resonate with these cultural changes. It will read into the building of strong moral character and sense of duty in times of rising automation.