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1 – 10 of 234Maria José Baldessar and Regina Zandomênico
The production of news through artificial intelligence (AI) is a reality in many countries, including the United States, where two leading companies in this area are based. The…
Abstract
The production of news through artificial intelligence (AI) is a reality in many countries, including the United States, where two leading companies in this area are based. The purpose of this explanatory bibliographic research is to discuss who or what should bear the ethical responsibility for automated writing in a newsroom, considering that codes of ethics address only the conduct of people. This chapter compares the Code of Ethics of the National Federation of Brazilian Journalists with the code used in the United States and highlights examples of news released with incorrect information, produced by algorithms, and published by US news organizations. Facing the current informational scenario, the ethical responsibility of the automated news must be attributed to the media, represented in the figure of the editor. Such a conclusion is motivated by the fact that neither the algorithm nor the person who developed it takes part in the decision-making process of publishing an article or not.
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The article extends the distinction of semantic from syntactic labour to comprehend all forms of mental labour. It answers a critique from de Fremery and Buckland, which required…
Abstract
Purpose
The article extends the distinction of semantic from syntactic labour to comprehend all forms of mental labour. It answers a critique from de Fremery and Buckland, which required envisaging mental labour as a differentiated spectrum.
Design/methodology/approach
The paper adopts a discursive approach. It first reviews the significance and extensive diffusion of the distinction of semantic from syntactic labour. Second, it integrates semantic and syntactic labour along a vertical dimension within mental labour, indicating analogies in principle with, and differences in application from, the inherited distinction of intellectual from clerical labour. Third, it develops semantic labour to the very highest level, on a consistent principle of differentiation from syntactic labour. Finally, it reintegrates the understanding developed of semantic labour with syntactic labour, confirming that they can fully and informatively occupy mental labour.
Findings
The article further validates the distinction of semantic from syntactic labour. It enables to address Norbert Wiener's classic challenge of appropriately distributing activity between human and computer.
Research limitations/implications
The article transforms work in progress into knowledge for diffusion.
Practical implications
It has practical implications for determining what tasks to delegate to computational technology.
Social implications
The paper has social implications for the understanding of appropriate human and machine computational tasks and our own distinctive humanness.
Originality/value
The paper is highly original. Although based on preceding research, from the late 20th century, it is the first separately published full account of semantic and syntactic labour.
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This study aims to objectively synthesize the volume of accounting literature on financial statement fraud (FSF) using a systematic literature review research method (SLRRM). This…
Abstract
Purpose
This study aims to objectively synthesize the volume of accounting literature on financial statement fraud (FSF) using a systematic literature review research method (SLRRM). This paper analyzes the vast FSF literature based on inclusion and exclusion criteria. These criteria filter articles that are present in the accounting fraud domain and are published in peer-reviewed quality journals based on Australian Business Deans Council (ABDC) journal ranking. Lastly, a reverse search, analyzing the articles' abstracts, further narrows the search to 88 peer-reviewed articles. After examining these 88 articles, the results imply that the current literature is shifting from traditional statistical approaches towards computational methods, specifically machine learning (ML), for predicting and detecting FSF. This evolution of the literature is influenced by the impact of micro and macro variables on FSF and the inadequacy of audit procedures to detect red flags of fraud. The findings also concluded that A* peer-reviewed journals accepted articles that showed a complete picture of performance measures of computational techniques in their results. Therefore, this paper contributes to the literature by providing insights to researchers about why ML articles on fraud do not make it to top accounting journals and which computational techniques are the best algorithms for predicting and detecting FSF.
Design/methodology/approach
This paper chronicles the cluster of narratives surrounding the inadequacy of current accounting and auditing practices in preventing and detecting Financial Statement Fraud. The primary objective of this study is to objectively synthesize the volume of accounting literature on financial statement fraud. More specifically, this study will conduct a systematic literature review (SLR) to examine the evolution of financial statement fraud research and the emergence of new computational techniques to detect fraud in the accounting and finance literature.
Findings
The storyline of this study illustrates how the literature has evolved from conventional fraud detection mechanisms to computational techniques such as artificial intelligence (AI) and machine learning (ML). The findings also concluded that A* peer-reviewed journals accepted articles that showed a complete picture of performance measures of computational techniques in their results. Therefore, this paper contributes to the literature by providing insights to researchers about why ML articles on fraud do not make it to top accounting journals and which computational techniques are the best algorithms for predicting and detecting FSF.
Originality/value
This paper contributes to the literature by providing insights to researchers about why the evolution of accounting fraud literature from traditional statistical methods to machine learning algorithms in fraud detection and prediction.
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Charles Gillon, Michael J. Ostwald and Hazel Easthope
The architectural profession faces an increasingly complex ethical landscape. In recent decades, the ethical foundations for architecture – formally defined in professional codes…
Abstract
Purpose
The architectural profession faces an increasingly complex ethical landscape. In recent decades, the ethical foundations for architecture – formally defined in professional codes of conduct and reflected in regulatory frameworks – have expanded to incorporate imperatives derived from environmental and social responsibilities. The present research examines how these expanding ethical expectations are reflected in, and supported by, recent research about architectural ethics.
Design/methodology/approach
Analysis is based on a systematic review of recent research (2002–2023) focussing on ethical values and associated behaviours in the architectural profession. The review identifies 37 research articles (from a starting set of 2,483 articles), which are analysed empirically and then qualitatively to draw out views around three types of ethical behaviour. The paper then discusses how these findings align thematically with the evolving ethical needs of architectural practitioners (as defined in the professional codes of ethics and conduct of the RIBA in the UK, AIA in Australia and the AIA in the USA).
Findings
While business ethics remains the focus of past research, there has been a rise in research about ethics and social and environmental factors. The content of professional codes reflects this shift, setting the conditions for architects to aspire to increased expectations of environmental and social responsibility.
Originality/value
This article undertakes the first systematic review of recent research about architectural ethics and its alignment with the content of contemporary professional codes. Organised thematically, recent research about ethical values and associated behaviours can offer guidance for the evolving ethical needs of architects.
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The purpose of this study is to develop an intelligent tutoring system (ITS) for programming learning based on information tutoring feedback (ITF) to provide real-time guidance…
Abstract
Purpose
The purpose of this study is to develop an intelligent tutoring system (ITS) for programming learning based on information tutoring feedback (ITF) to provide real-time guidance and feedback to self-directed learners during programming problem-solving and to improve learners’ computational thinking.
Design/methodology/approach
By analyzing the mechanism of action of ITF on the development of computational thinking, an ITF strategy and corresponding ITS acting on the whole process of programming problem-solving were developed to realize the evaluation of programming problem-solving ideas based on program logic. On the one hand, a lexical and syntactic analysis of the programming problem solutions input by the learners is performed and presented with a tree-like structure. On the other hand, by comparing multiple algorithms, it is implemented to compare the programming problem solutions entered by the learners with the answers and analyze the gaps to give them back to the learners to promote the improvement of their computational thinking.
Findings
This study clarifies the mechanism of the role of ITF-based ITS in the computational thinking development process. Results indicated that the ITS designed in this study is effective in promoting students’ computational thinking, especially for low-level learners. It also helped to improve students’ learning motivation, and reducing cognitive load, while there’s no significant difference among learners of different levels.
Originality/value
This study developed an ITS based on ITF to address the problem of learners’ difficulty in obtaining real-time guidance in the current programming problem-solving-based computational thinking development, providing a good aid for college students’ independent programming learning.
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Recent archiving and curatorial practices took advantage of the advancement in digital technologies, creating immersive and interactive experiences to emphasize the plurality of…
Abstract
Purpose
Recent archiving and curatorial practices took advantage of the advancement in digital technologies, creating immersive and interactive experiences to emphasize the plurality of memory materials, encourage personalized sense-making and extract, manage and share the ever-growing surrounding knowledge. Audiovisual (AV) content, with its growing importance and popularity, is less explored on that end than texts and images. This paper examines the trend of datafication in AV archives and answers the critical question, “What to extract from AV materials and why?”.
Design/methodology/approach
This study roots in a comprehensive state-of-the-art review of digital methods and curatorial practices in AV archives. The thinking model for mapping AV archive data to purposes is based on pre-existing models for understanding multimedia content and metadata standards.
Findings
The thinking model connects AV content descriptors (data perspective) and purposes (curatorial perspective) and provides a theoretical map of how information extracted from AV archives should be fused and embedded for memory institutions. The model is constructed by looking into the three broad dimensions of audiovisual content – archival, affective and aesthetic, social and historical.
Originality/value
This paper contributes uniquely to the intersection of computational archives, audiovisual content and public sense-making experiences. It provides updates and insights to work towards datafied AV archives and cope with the increasing needs in the sense-making end using AV archives.
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Research on artificial intelligence (AI) and its potential effects on the workplace is increasing. How AI and the futures of work are framed in traditional media has been examined…
Abstract
Purpose
Research on artificial intelligence (AI) and its potential effects on the workplace is increasing. How AI and the futures of work are framed in traditional media has been examined in prior studies, but current research has not gone far enough in examining how AI is framed on social media. This paper aims to fill this gap by examining how people frame the futures of work and intelligent machines when they post on social media.
Design/methodology/approach
We investigate public interpretations, assumptions and expectations, referring to framing expressed in social media conversations. We also coded the emotions and attitudes expressed in the text data. A corpus consisting of 998 unique Reddit post titles and their corresponding 16,611 comments was analyzed using computer-aided textual analysis comprising a BERTopic model and two BERT text classification models, one for emotion and the other for sentiment analysis, supported by human judgment.
Findings
Different interpretations, assumptions and expectations were found in the conversations. Three subframes were analyzed in detail under the overarching frame of the New World of Work: (1) general impacts of intelligent machines on society, (2) undertaking of tasks (augmentation and substitution) and (3) loss of jobs. The general attitude observed in conversations was slightly positive, and the most common emotion category was curiosity.
Originality/value
Findings from this research can uncover public needs and expectations regarding the future of work with intelligent machines. The findings may also help shape research directions about futures of work. Furthermore, firms, organizations or industries may employ framing methods to analyze customers’ or workers’ responses or even influence the responses. Another contribution of this work is the application of framing theory to interpreting how people conceptualize the future of work with intelligent machines.
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Mohamed Mousa, Rami Ayoubi and Vesa Puhakka
This paper aims to answer the question: To what extent should neurodiverse students experience improved access to public universities in Egypt and why?
Abstract
Purpose
This paper aims to answer the question: To what extent should neurodiverse students experience improved access to public universities in Egypt and why?
Design/methodology/approach
A systematic qualitative research method was used with data collected through semi-structured interviews with 44 educators in four universities in Egypt. A thematic approach was implemented to analyze the collected data.
Findings
The addressed educators believe that greater representation of neurodiverse students in their schools should be a priority for the following four reasons: first, neurodiverse students represent a promising new market segment schools could benefit from; second, recruiting more neurodiverse students represents a chance for schools and faculties to prove the social role they can undertake; third, schools can benefit from the unique skills many neurodiverse students have, particularly in mathematical and computational skills; and fourth, the greater the representation of neurodiverse students, the more research projects and funding opportunities educators can obtain.
Originality/value
This paper contributes by filling a gap in diversity management, higher education and human resources management in which empirical studies on the representation of neurodiverse individuals in public universities have been limited so far.
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Anna Leditschke, Julie Nichols, Karl Farrow and Quenten Agius
The increased use of, and reliance upon, technology and digitalisation, especially in the galleries, libraries, archives and museums [GLAM] sector, has motivated innovative…
Abstract
The increased use of, and reliance upon, technology and digitalisation, especially in the galleries, libraries, archives and museums [GLAM] sector, has motivated innovative approaches to the curation of cultural material. These changes are especially evident when collaborating with Indigenous partners. Indigenous Data Governance [IDG] and Indigenous Data Sovereignty [IDS], with an emphasis on self-determination of Indigenous peoples, have called for an emerging focus on ethical and culturally sensitive approaches to data collection and management across a range of disciplines and sectors.
This chapter reports on broader discussions, specifically with mid-North South Australia, Indigenous community members around the appropriate and ethical collection, representation and curation of cultural material on Country applying digital formats. It investigates ways to create a ‘future identity’ through built form as well as providing a ‘safe’ place for preservation of their oral histories.
It highlights the many questions raised around the ethically and culturally sensitive aspects of the collection, curation and archiving of Indigenous cultural material. It documents the preliminary outcomes of these conversations in the context of current research on IDS best practices in the field. The non-Aboriginal authors acknowledge our supporting position in the realisation of effective IDS and self-determination of our Aboriginal partners.
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Elvira Anna Graziano, Flaminia Musella and Gerardo Petroccione
The objective of this study is to investigate the impact of the COVID-19 pandemic on the consumer payment behavior in Italy by correlating financial literacy with digital payment…
Abstract
Purpose
The objective of this study is to investigate the impact of the COVID-19 pandemic on the consumer payment behavior in Italy by correlating financial literacy with digital payment awareness, examining media anxiety and financial security, and including a gender analysis.
Design/methodology/approach
Consumers’ attitudes toward cashless payments were investigated using an online survey conducted from November 2021 to February 2022 on a sample of 836 Italian citizens by considering the behavioral characteristics and aspects of financial literacy. Structural equation modeling (SEM) was used to test the hypotheses and to determine whether the model was invariant by gender.
Findings
The analysis showed that the fear of contracting COVID-19 and the level of financial literacy had a direct influence on the payment behavior of Italians, which was completely different in its weighting. Fear due to the spread of news regarding the pandemic in the media indirectly influenced consumers’ noncash attitude. The preliminary results of the gender multigroup analysis showed that cashless payment was the same in the male and female subpopulations.
Originality/value
This research is noteworthy because of its interconnected examination. It examined the effects of the COVID-19 pandemic on people’s payment choices, assessed their knowledge, and considered the influence of media-induced anxiety. By combining these factors, the study offered an analysis from a gender perspective, providing understanding of how financial behaviors were shaped during the pandemic.
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