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1 – 10 of 210

Abstract

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International Journal of Event and Festival Management, vol. 14 no. 2
Type: Research Article
ISSN: 1758-2954

Content available

Abstract

Details

International Journal of Event and Festival Management, vol. 9 no. 2
Type: Research Article
ISSN: 1758-2954

Content available
10923

Abstract

Details

International Journal of Event and Festival Management, vol. 4 no. 3
Type: Research Article
ISSN: 1758-2954

Open Access
Article
Publication date: 21 June 2022

Othmar Manfred Lehner, Kim Ittonen, Hanna Silvola, Eva Ström and Alena Wührleitner

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…

24977

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Originality/value

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.

Details

Accounting, Auditing & Accountability Journal, vol. 35 no. 9
Type: Research Article
ISSN: 0951-3574

Keywords

Open Access
Article
Publication date: 16 March 2015

Jeroen Oskam and Graciella Karijomedjo

The conference was dedicated to global changes in tourism and to their specific impact in the Gulf Corporation Council (GCC) region. The purpose of this paper is to summarize the…

3584

Abstract

Purpose

The conference was dedicated to global changes in tourism and to their specific impact in the Gulf Corporation Council (GCC) region. The purpose of this paper is to summarize the discussions at the conference.

Design/methodology/approach

Summary and highlights of the conference papers.

Findings

This report summarizes the findings and recommendations discussed at the international “Tourism in Tomorrow's World” conference that took place in Doha, February 2014. The conference depicted global trends and developments to zoom in on specific opportunities for tourism development in the GCC area. In view of major events planned in the host country, event legacies were included as a special topic. Conference sessions were dedicated to investments in tourist attractions and hotels, the relation between education and industry and to cultural heritage and tourism. As a result of the conference strong opportunities for tourism development in Qatar and other GCC members were identified.

Originality/value

This has been the first international conference on long‐term tourism strategies in the GCC area. The underlying motivation was the growing awareness in the GCC area of the need for economic diversification and reduction of oil dependence. The conference coincided with the launch of the Qatar National Tourism Sector Strategy 2030.

Details

Journal of Tourism Futures, vol. 1 no. 1
Type: Research Article
ISSN: 2055-5911

Keywords

Content available
Article
Publication date: 1 March 2005

Steven E. Phelan

Entrepreneurial profits flow from differences in expectations between buyers and sellers regarding the future value of resources. This article investigates whether differences in…

1205

Abstract

Entrepreneurial profits flow from differences in expectations between buyers and sellers regarding the future value of resources. This article investigates whether differences in expectations can be influenced by an entrepreneur to produce greater profits. It is argued that there are several points in the entrepreneurial process where such interventions can occur and that the use of these techniques should be associated with superior wealth creation. The article also explores the ethical implications of influencing stakeholders in this way.

Details

New England Journal of Entrepreneurship, vol. 8 no. 2
Type: Research Article
ISSN: 2574-8904

Content available
Book part
Publication date: 23 August 2022

Alison Pilnick

Abstract

Details

Reconsidering Patient Centred Care
Type: Book
ISBN: 978-1-80071-744-2

Content available
Article
Publication date: 19 July 2011

477

Abstract

Details

International Journal of Health Care Quality Assurance, vol. 24 no. 6
Type: Research Article
ISSN: 0952-6862

Keywords

Open Access
Article
Publication date: 28 February 2023

Rania Adel Al-Bawwab

This paper aims to show that zakat solves the collective action problem by changing the framework of giving. An additional purpose of this paper is an attempt to fill a critical…

3224

Abstract

Purpose

This paper aims to show that zakat solves the collective action problem by changing the framework of giving. An additional purpose of this paper is an attempt to fill a critical gap in the Islamic economics literature. This gap concerns the nature and role of zakat in effectively delivering aid to those in need while mitigating the potential for free riding. There is also a general gap in the current literature on Islamic economics that the issues of zakat and charity have not received the same attention as the focus remained mostly on money, banking and the issues of interest and usury. The paper is also an attempt to provide a refocus.

Design/methodology/approach

This paper attempts to build an argument to show how zakat can function as a unique solution to the free-rider problem in voluntary charity. The author’s argument is based on a precise theoretical framework, namely the “free-rider problem,” and how zakat can function as a unique solution to this problem. The author also uses game theory to show how reputation can lead to cooperation in a repeated game. The author uses an example from Pakistan to show how reputation can be a disciplinarian of zakat collection organizations.

Findings

Zakat solves both the free-rider problem in ordinary charity and the coordination problem between members in a large group. The free-rider problem is solved by changing the very framework of giving and the coordination problem between Muslims around the globe disappears because the rates and details of levying zakat are centrally created based on divine revelation.

Originality/value

This paper presents an important topic as it addresses one of the most popular giving practices in Muslim societies, called zakat. It also provides a framework in examining the meaning and function of zakat in Muslim societies.

Details

Islamic Economic Studies, vol. 30 no. 2
Type: Research Article
ISSN: 1319-1616

Keywords

Content available
Book part
Publication date: 30 June 2000

Abstract

Details

The Theory of Monetary Aggregation
Type: Book
ISBN: 978-0-44450-119-6

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