AI is a powerful tool for finance and accounting, but its use also brings several ethical considerations:

1. Data Privacy: AI systems often rely on large amounts of data, which might include sensitive financial or personal information. Ensuring the privacy and security of this data is a key ethical consideration.
2. Bias and Fairness: AI models can reflect or amplify existing biases in the data they are trained on. This could result in unfair treatment or discrimination in financial decision-making.
3. Transparency and Explainability: AI models, especially deep learning models, can sometimes be "black boxes", providing little insight into how they make their decisions. This lack of transparency can be problematic in finance and accounting, where decisions can have significant consequences and may need to be explained to stakeholders.
4. Job Displacement: The automation of tasks by AI might lead to job displacement, raising ethical questions about the responsibility of businesses to their employees.
5. Reliance on AI: Over-reliance on AI could potentially result in complacency and lack of human oversight, which could be risky in a field as critical as finance and accounting.

To address these ethical dilemmas, several measures can be taken:

1. Data Privacy: Implement robust data protection measures and comply with relevant privacy laws. Obtain informed consent where necessary and use techniques like anonymization and differential privacy to protect data.
2. Bias and Fairness: Use diverse training datasets and test the AI model for bias. Implement fairness measures in the model development and validation process.
3. Transparency and Explainability: Aim to use or develop more transparent AI models, or use techniques like LIME or SHAP to help explain the decisions made by black box models.
4. Job Displacement: Develop retraining and upskilling programs to help employees transition to new roles. Consider the human impact in strategic decisions about AI implementation.
5. Reliance on AI: Maintain human oversight and review of AI systems. Implement checks and balances to ensure that AI is being used responsibly.

Ethical use of AI in finance and accounting not only helps to prevent harm and ensure fairness, but can also build trust with customers and stakeholders, and protect the reputation of the business.