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Open Access
Article
Publication date: 25 June 2024

Piotr Staszkiewicz, Jarosław Horobiowski, Anna Szelągowska and Agnieszka Maryla Strzelecka

The study aims to identify the practical borders of AI legal personality and accountability in human-centric services.

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Abstract

Purpose

The study aims to identify the practical borders of AI legal personality and accountability in human-centric services.

Design/methodology/approach

Using a framework tailored for AI studies, this research analyses structured interview data collected from auditors based in Poland.

Findings

The study identified new constructs to complement the taxonomy of arguments for AI legal personality: cognitive strain, consciousness, cyborg paradox, reasoning replicability, relativism, AI misuse, excessive human effort and substitution.

Research limitations/implications

The insights presented herein are primarily derived from the perspectives of Polish auditors. There is a need for further exploration into the viewpoints of other key stakeholders, such as lawyers, judges and policymakers, across various global contexts.

Practical implications

The findings of this study hold significant potential to guide the formulation of regulatory frameworks tailored to AI applications in human-centric services. The proposed sui generis AI personality institution offers a dynamic and adaptable alternative to conventional legal personality models.

Social implications

The outcomes of this research contribute to the ongoing public discourse on AI’s societal impact. It encourages a balanced assessment of the potential advantages and challenges associated with granting legal personality to AI systems.

Originality/value

This paper advocates for establishing a sui generis AI personality institution alongside a joint accountability model. This dual framework addresses the current uncertainties surrounding human, general AI and super AI characteristics and facilitates the joint accountability of responsible AI entities and their ultimate beneficiaries.

Details

Meditari Accountancy Research, vol. 32 no. 7
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 3 December 2021

Mykola Makhortykh, Aleksandra Urman, Teresa Gil-Lopez and Roberto Ulloa

This study investigates perceptions of the use of online tracking, a passive data collection method relying on the automated recording of participant actions on desktop and mobile…

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Abstract

Purpose

This study investigates perceptions of the use of online tracking, a passive data collection method relying on the automated recording of participant actions on desktop and mobile devices, for studying information behavior. It scrutinizes folk theories of tracking, the concerns tracking raises among the potential participants and design mechanisms that can be used to alleviate these concerns.

Design/methodology/approach

This study uses focus groups composed of university students (n = 13) to conduct an in-depth investigation of tracking perceptions in the context of information behavior research. Each focus group addresses three thematic blocks: (1) views on online tracking as a research technique, (2) concerns that influence participants' willingness to be tracked and (3) design mechanisms via which tracking-related concerns can be alleviated. To facilitate the discussion, each focus group combines open questions with card-sorting tasks. The results are analyzed using a combination of deductive content analysis and constant comparison analysis, with the main coding categories corresponding to the thematic blocks listed above.

Findings

The study finds that perceptions of tracking are influenced by recent data-related scandals (e.g. Cambridge Analytica), which have amplified negative attitudes toward tracking, which is viewed as a surveillance tool used by corporations and governments. This study also confirms the contextual nature of tracking-related concerns, which vary depending on the activities and content that are tracked. In terms of mechanisms used to address these concerns, this study highlights the importance of transparency-based mechanisms, particularly explanations dealing with the aims and methods of data collection, followed by privacy- and control-based mechanisms.

Originality/value

The study conducts a detailed examination of tracking perceptions and discusses how this research method can be used to increase engagement and empower participants involved in information behavior research.

Details

Internet Research, vol. 32 no. 7
Type: Research Article
ISSN: 1066-2243

Keywords

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