Search results

Firms have begun to introduce virtual agents (VAs) in service encounters, both in online and offline environments. Such VAs typically resemble human frontline employees in several ways (e.g. the VAs may have a gender and a name), which indicates the presence of an assumption by VA designers – and by firms that employ them – that VA humanness is a positively charged characteristic. This study aims to address this assumption by examining antecedents to perceived humanness in terms of attribution of agency, emotionality and morality, and the impact of perceived humanness on customer satisfaction.

A questionnaire was distributed online to participants who had been interacting with existing VAs, and they were asked to focus on one of them for this study. The questionnaire comprised measures of antecedents to perceived humanness of VAs, perceived humanness per se and customer satisfaction. A structural equation modeling approach was used to assess associations between the variables.

Attributions of agency, emotionality and morality to VAs contributed positively to the perceived humanness of the VAs, and perceived humanness was positively associated with customer satisfaction.

Additional humanness capabilities should be explored in further research.

Firms using VAs in service encounters should make attempts to maximize perceived VA humanness, and this study shows that it may be beneficial if such attempts comprise signals that VAs have agency, emotionality and morality.

By examining VAs in terms of a set of fundamental human capabilities, the present study contributes to existing research on human–VA service encounters, which to date has focused on more superficial VA characteristics (such as if the VA has a face and gender).

This study aims to examine humans’ reactions to service robots’ display of warmth in robot-to-robot interactions – a setting in which humans’ impressions of a service robot will not only be based on what this robot does in relation to humans, but also on what it does to other robots.

Service robot display of warmth was manipulated in an experimental setting in such a way that a service robot A expressed low versus high levels of warmth in relation to another service robot B.

The results indicate that a high level of warmth expressed by robot A vis-à-vis robot B boosted humans’ overall evaluations of A, and that this influence was mediated by the perceived humanness and the perceived happiness of A.

Numerous studies have examined humans’ reactions when they interact with a service robot or other synthetic agents that provide service. Future service encounters, however, will comprise also multi-robot systems, which means that there will be many opportunities for humans to be exposed to robot-to-robot interactions. Yet, this setting has hitherto rarely been examined in the service literature.

The purpose of this paper is twofold. First, it seeks to articulate a framework for different conceptions of accounting’s performativity. Second, it aims to advance a Baradian posthumanist understanding of accounting’s performativity.

The paper traces different foundational conceptions of performativity and then articulates and substantiates different conceptions of accounting’s performativity. It advances one of these conceptions by producing a Baradian posthumanist understanding of accounting’s performativity.

Seven conceptions of performative accountings are articulated: accounting as a (counter)performative illocution; accounting as a performative perlocution; accounting as a self-fulfilling prophecy; accounting as an overflowing frame; accounting as a controlled relational agency; accounting as a mediator; and accounting as an exclusionary practice. It is argued how a posthumanist understanding of accounting as an exclusionary practice turns accounting from a world-knowing practice into a world-making practice. As such, it should be called to account.

Posthumanist qualitative accounting research that conceives of accounting as an exclusionary practice focuses on how accounting is a material-discursive practice that intra-acts with other practices, and on how there is a power-performativity in the intra-actions that locally and temporarily (re)produces meaningful positions for subjects and objects and the boundaries between them.

A posthumanist understanding teaches practitioners to be attentive to and accountable for the exclusions that come with accounting or, more generally, with measurement. Accounting raises ethical concerns.

This paper articulates different conceptions of accounting’s performativity and makes the case for empirical non-anthropocentric examinations of accounting as an exclusionary practice.

This paper aims to evaluate the Digital Government Collaborative Platform (DGCP), which facilitates collaborations between the citizens and the government to address environmental issues in Sri Lanka. The DGCP is an artifact developed by the value-sensitive design approach.

The DGCP is evaluated following the Framework for Evaluation in Design Science Research (FEDS). In total, 224 citizens participated in the survey based on the User Experience Questionnaire (UEQ) and open questions about human values embedded in the design. Fifteen government officers were interviewed to enhance the evaluation.

The DGCP received positive evaluations from the citizens and government officers. The platform is attractive, novel and pragmatic, also generating hedonic experiences for the citizens. The users believed that human values are reflected in the DGCP. Furthermore, they shared a few suggestions to improve it.

The paper contributes knowledge to evaluating digital government systems, especially in developing countries. The human-value-centered DGCP was evaluated using multiple methods of quantitative (i.e. UEQ Survey) and qualitative (i.e. qualitative interviews with stakeholders) techniques. Furthermore, the systematic process of DGCP evaluation produces a case-based guideline for evaluating related and similar digital government systems using FEDS.

Service robots are expected to become increasingly common, but the ways in which they can move around in an environment with humans, collect and store data about humans and share such data produce a potential for privacy violations. In human-to-human contexts, such violations are transgression of norms to which humans typically react negatively. This study examines if similar reactions occur when the transgressor is a robot. The main dependent variable was the overall evaluation of the robot.

Service robot privacy violations were manipulated in a between-subjects experiment in which a human user interacted with an embodied humanoid robot in an office environment.

The results show that the robot's violations of human privacy attenuated the overall evaluation of the robot and that this effect was sequentially mediated by perceived robot morality and perceived robot humanness. Given that a similar reaction pattern would be expected when humans violate other humans' privacy, the present study offers evidence in support of the notion that humanlike non-humans can elicit responses similar to those elicited by real humans.

The results imply that designers of service robots and managers in firms using such robots for providing service to employees should be concerned with restricting the potential for robots' privacy violation activities if the goal is to increase the acceptance of service robots in the habitat of humans.

To date, few empirical studies have examined reactions to service robots that violate privacy norms.

This study aims to explore the factors influencing electrical accidents. Here, the authors aim to understand and model the causes of electrical accidents at multiple levels.

In the study, the authors have tried to put causes of accidents in the electricity distribution segment, in the framework of the Swiss Cheese model. Delphi kind of expert survey was conducted to find the Cheese Slice (level) and the causes (holes) for electrical accidents. Inputs from a hundred experts having more than five years of experience in electrical utility companies have been used to find Cheese Slice and holes, to explain the occurrence of an electrical accident.

Effective training for safe work practices, safe knowledge and closer supervision would go a long way to plug the holes in the Cheese Slice in human factors. The difference in perception of managers, supervisors and workers on the importance of various causes of electrical accidents are also presented and discussed.

This research is based on expert opinion and survey where respondent perception is reported. Actual accident data has not been used here.

The holes or causes of accidents at different levels (Cheese Slice) have been identified for plugging or removal for better safety.

Electrical energy is widely used, and therefore, electrical safety is a social concern and also improving it is a social need.

The study contributes to electrical safety issues in the electrical utility sector.

This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This study derives implications for accounting and auditing scholars and practitioners.

This research is rooted in the hermeneutics tradition of interpretative accounting research, in which the reader and the texts engage in a form of dialogue. To substantiate this dialogue, the authors conduct a theoretically informed, narrative (semi-systematic) literature review spanning the years 2015–2020. This review's narrative is driven by the depicted contexts and the accounting/auditing practices found in selected articles are used as sample instead of the research or methods.

In the thematic coding of the selected papers the authors identify five major ethical challenges of AI-based decision-making in accounting: objectivity, privacy, transparency, accountability and trustworthiness. Using Rest's component model of antecedents for ethical decision-making as a stable framework for our structure, the authors critically discuss the challenges and their relevance for a future human–machine collaboration within varying agency between humans and AI.

This paper contributes to the literature on accounting as a subjectivising as well as mediating practice in a socio-material context. It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest's model of antecedents. What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. As a consequence, accountability needs to be shared between humans and AI. The authors suggest that related governance as well as internal and external auditing processes need to be adapted in terms of skills and awareness to ensure an ethical AI-based decision-making.

This study argues that in order to address the problems associated with the modern market economy at their core, such as persistent poverty, growing inequality and environmental degradation, it is imperative to re-assess the well-being and moral philosophy underpinning economic thinking. The author attempts to offer a preliminary way forward with reference to the Islamic intellectual tradition.

This study employs content analysis of classical and contemporary Islamic texts on human well-being and economic ethics to derive a conceptual well-being model. The paper is structured in four sections: section one provides an overview of relevant secondary literature on moral economic approaches; section two outlines the main well-being frameworks; section three discusses the concept of human well-being in Islam informed by the Islamic worldview of tawḥīd, the Islamic philosophy of saʿādah, and the higher objectives of Islamic Law (maqās_.id al-Sharīʿah); and finally, section four discusses policy implications and next steps forward.

A conceptual model of human well-being from an Islamic perspective is developed by integrating philosophical insights of happiness (saʿādah) with an objective list of five essential goods: religion (Dīn), self (Nafs), intellect ('Aql), progeny (Nasl) and wealth (Māl) that correspond to spiritual, physical and psychological, intellectual, familial and social, and material well-being, respectively.

Further research is needed to translate this conceptual model into a composite well-being index to inform policy and practice.

This model can be used to review the performance of the Islamic finance sector, not solely in terms of growth and profitability, but in terms of realising human necessities, needs and refinements. It can also provide the basis for the Organisation of Islamic Co-operation (OIC) countries to jointly develop a well-being index to guide national and regional co-operation. More generally, this study highlights the need for research in Islamic economics to be more firmly rooted within Islamic ontology and epistemology, while simultaneously engaging in productive dialogue with other moral schools of economic thought to offer practical solutions to contemporary challenges.

This study offers three aspects of originality. First, by outlining well-being frameworks, it highlights key differences between the utilitarian understanding of well-being underpinning modern economic theory and virtue-based understandings, such as the Aristotelian, Christian and Islamic approaches. Second, it provides a well-being model from an Islamic perspective by integrating the Islamic worldview of tawḥīd, the Islamic philosophy of saʿādah, and the higher objectives of Islamic Law (maqāṣid al-Sharīʿah). Third, it proposes an ethical framework for informing economic policy and practice.

The objective of this research is to investigate the capabilities of the ChatGPT GPT-4 model, a form of artificial intelligence (AI), in comparison to human experts in the context of construction project risk management.

Employing a mixed-methods approach, the study draws a qualitative and quantitative comparison between 16 human risk management experts from Finnish construction companies and the ChatGPT AI model utilizing anonymous peer reviews. It focuses primarily on the areas of risk identification, analysis, and control.

ChatGPT has demonstrated a superior ability to generate comprehensive risk management plans, with its quantitative scores significantly surpassing the human average. Nonetheless, the AI model's strategies are found to lack practicality and specificity, areas where human expertise excels.

This study marks a significant advancement in construction project risk management research by conducting a pioneering blind-review study that assesses the capabilities of the advanced AI model, GPT-4, against those of human experts. Emphasizing the evolution from earlier GPT models, this research not only underscores the innovative application of ChatGPT-4 but also the critical role of anonymized peer evaluations in enhancing the objectivity of findings. It illuminates the synergistic potential of AI and human expertise, advocating for a collaborative model where AI serves as an augmentative tool, thereby optimizing human performance in identifying and managing risks.

Rights and duties are involved in every area of business and markets, and society and governments. Most often, rights and duties involve serious ethical and moral issues of conflict. A good theory of the ethics of rights and duties, obligations, and responsibilities will empower us to understand the impact of our actions on various stakeholders. Additionally, a deep understanding of rights and duties could help us to analyze better the impact of our executive actions on various stakeholders and, in particular, to fathom the damaging effects of rights and duties violated by the man-made current financial crisis when seen from an ethical and moral point of view. Our coverage on the ethics of corporate rights and duties will comprise of two parts: Part 1: The Nature of Corporate Business Rights and Duties, and Part 2: Respecting Corporate Rights and Duties. The chapter will feature Newcomb Wellesley Hohfeld’s framework of legal interests such as claims, privileges, power, and immunity and its various applications to contemporary market and corporate executive situations. We illustrate the theory of rights and duties using several cases from the current turbulent markets.