Delia Deliu

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About

Delia Deliu is a forward-thinking scholar whose research navigates the complex intersection of accounting, digitalization, and ethics. Her most-cited work, “The accounting profession in the Twilight Zone: navigating digitalisation's sided challenges through ethical pathways for decision-making” (2024, 17 citations), exemplifies her core contributions. In this qualitative study, Deliu employs reflexive thematic analysis to explore the dual-sided challenges facing accountants in a future where humans and robots collaborate. She identifies critical ethical pathways for decision-making, addressing how the profession can maintain integrity amidst rapid technological change. Her work is notable for its timely focus on the “Twilight Zone” of digital transformation—a space where traditional accounting practices meet AI-driven automation. By framing these challenges as both opportunities and risks, Deliu provides a roadmap for practitioners and researchers to navigate ethical dilemmas in hybrid human-robot teams. Her research has already garnered attention for its practical relevance, offering actionable insights for accounting firms and educators preparing for an increasingly digitalized landscape. Deliu’s scholarship stands out for its blend of rigorous methodology and real-world applicability, making her a key voice in discussions on the future of the accounting profession.