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Artificial intelligence (AI) is fundamentally transforming accounting practice by displacing traditional data-processing tasks, augmenting auditing functions, and reshaping the professional competency requirements of financial reporting. While these technological developments generate substantial efficiency gains, they simultaneously introduce unprecedented ethical challenges, including algorithmic opacity, accountability diffusion, bias propagation in automated judgment, and the erosion of professional scepticism — that threaten the integrity of financial reporting and the public trust upon which the accounting profession's social licence to operate ultimately depends. This paper develops a rigorous, theoretically grounded analysis of the intersection between artificial intelligence and accounting ethics, drawing on institutional theory, agency theory, virtue ethics, and the stakeholder trust framework to diagnose how AI adoption reconfigures the ethical architecture of financial reporting and to prescribe the governance, professional, and regulatory responses required to safeguard ethical standards and trust in this transformed environment. The paper makes three original contributions: first, it develops a multi-dimensional taxonomy of AI-related ethical risks in accounting, distinguishing technical, professional, and systemic risk categories; second, it proposes the Ethical AI Accounting Governance Framework (EAAGF), an original implementation model that integrates algorithmic governance, professional ethics renewal, regulatory adaptation, and stakeholder assurance mechanisms; and third, it situates these contributions within a comparative empirical analysis of AI adoption experiences across major accounting contexts, integrating evidence from surveys, regulatory reports, and case illustrations. The paper argues that the central challenge is not whether AI will transform accounting — this is already occurring — but whether the profession, regulators, and organisations can collectively construct the ethical governance infrastructure required to ensure that transformation advances rather than undermines the accountability, transparency, and trust that constitute the profession's foundational social purpose.

Research on organizational sustainability (OS) remains a global debate. Consequently, organizations have become increasingly interested in adopting leadership styles to drive sustainability goals. Thus, in the present study we examined the impact of green transformation leadership (GTL) on OS and its dimensions (environmental, social, and economic), focusing on the mediating role of green talent management (GTM). We employed a quantitative methodology, using questionnaires for data collection and SPSS (version 25) and AMOS (version 23) for data analysis. The sample consisted of lower-level leadership, including executive management and department heads from Egypt’s renewable energy organizations. We gathered 250 valid responses. The findings indicate that GTL has a positive impact on OS both directly and indirectly through GTM. Also, we found that GTM mediates the relationship between GTL and OS. These findings strengthen the view that the effectiveness of GTL is fundamentally reflected in the adoption of sustainable strategies and is the cornerstone for enabling an organization to achieve OS. Our research addresses a gap in the literature by examining the impact of GTL on OS while considering the impact of GTM, which previous researchers did not consider. In addition, we provide managerial implications for renewable energy organizations as well as limitations and directions for future research.