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The Ethical Implications of AI-Driven Operational Optimization in Hospitality Management: A Cross-Disciplinary Analysis of Architectural Design and Accounting Compliance

In: Proceedings of the 2025 7th International Conference on Economic Management and Cultural Industry (ICEMCI 2025)

Author

Listed:
  • Su Ai

    (Nanjing Tech University, Nanjing Tech University of Economics & Management)

Abstract

The modern hotel industry is undergoing an intelligent transformation centered on artificial intelligence (AI), where the integration of smart room systems, building energy management platforms, and real-time accounting systems has significantly enhanced operational efficiency. However, a McKinsey industry report in 2023 indicated that 78% of hotel companies encountered ethical controversies during the intelligent transformation, mainly reflected in privacy lawsuits caused by spatial monitoring, labor disputes due to automated services, and audit risks induced by opaque algorithmic decision-making. Existing research is mostly limited to a single-discipline perspective: the architectural community focuses on the technical integration of physical space and digital twins, while the accounting field explores the compliance adaptation of intelligent financial systems, neglecting the new ethical dilemmas derived from the synergistic effects of the two. This study attempts to break through disciplinary barriers to form a coupled analysis framework of architecture-service-finance, revealing the ethical transmission mechanisms between spatial function planning, environmental data collection, and accounting information disclosure. Based on critical theory of technology and combining the life cycle cost accounting method of architecture with the quality characteristics of accounting information theory, a human-computer collaborative ethical evaluation index system is constructed. The research value lies in: theoretically, establishing a cross-disciplinary ethical analysis methodology framework to fill the gap in the “technology-institution” analysis of intelligent hotel research; and practically, developing transferable tools for quantifying ethical conflicts to provide a technological governance blueprint for the “Sustainable Tourism Development Outline”.

Suggested Citation

  • Su Ai, 2025. "The Ethical Implications of AI-Driven Operational Optimization in Hospitality Management: A Cross-Disciplinary Analysis of Architectural Design and Accounting Compliance," Advances in Economics, Business and Management Research, in: Abdelhak Senadjki & Chee Yoong Liew & Yahua Xu & Fong Peng Chew (ed.), Proceedings of the 2025 7th International Conference on Economic Management and Cultural Industry (ICEMCI 2025), pages 37-46, Springer.
    • Handle: RePEc:spr:advbcp:978-94-6463-888-2_6
    DOI: 10.2991/978-94-6463-888-2_6
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