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  1. The Ethical Implications of Using Artificial Intelligence in Auditing.Ivy Munoko, Helen L. Brown-Liburd & Miklos Vasarhelyi - 2020 - Journal of Business Ethics 167 (2):209-234.
    Accounting firms are reporting the use of Artificial Intelligence in their auditing and advisory functions, citing benefits such as time savings, faster data analysis, increased levels of accuracy, more in-depth insight into business processes, and enhanced client service. AI, an emerging technology that aims to mimic the cognitive skills and judgment of humans, promises competitive advantages to the adopter. As a result, all the Big 4 firms are reporting its use and their plans to continue with this innovation in areas (...)
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  • The Challenges of Algorithm-Based HR Decision-Making for Personal Integrity.Ulrich Leicht-Deobald, Thorsten Busch, Christoph Schank, Antoinette Weibel, Simon Schafheitle, Isabelle Wildhaber & Gabriel Kasper - 2019 - Journal of Business Ethics 160 (2):377-392.
    Organizations increasingly rely on algorithm-based HR decision-making to monitor their employees. This trend is reinforced by the technology industry claiming that its decision-making tools are efficient and objective, downplaying their potential biases. In our manuscript, we identify an important challenge arising from the efficiency-driven logic of algorithm-based HR decision-making, namely that it may shift the delicate balance between employees’ personal integrity and compliance more in the direction of compliance. We suggest that critical data literacy, ethical awareness, the use of participatory (...)
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  • People are averse to machines making moral decisions.Yochanan E. Bigman & Kurt Gray - 2018 - Cognition 181 (C):21-34.
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  • Ethical Implications and Accountability of Algorithms.Kirsten Martin - 2018 - Journal of Business Ethics 160 (4):835-850.
    Algorithms silently structure our lives. Algorithms can determine whether someone is hired, promoted, offered a loan, or provided housing as well as determine which political ads and news articles consumers see. Yet, the responsibility for algorithms in these important decisions is not clear. This article identifies whether developers have a responsibility for their algorithms later in use, what those firms are responsible for, and the normative grounding for that responsibility. I conceptualize algorithms as value-laden, rather than neutral, in that algorithms (...)
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  • Null Findings, Replications and Preregistered Studies in Business Ethics Research.Julia Roloff & Michael J. Zyphur - 2018 - Journal of Business Ethics 160 (3):609-619.
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  • Artificial decision-making and artificial ethics: A management concern. [REVIEW]Omar E. M. Khalil - 1993 - Journal of Business Ethics 12 (4):313 - 321.
    Expert systems are knowledge-based information systems which are expected to have human attributes in order to replicate human capacity in ethical decision making. An expert system functions by virtue of its information, its inferential rules, and its decision criteria, each of which may be problematic. This paper addresses three basic reasons for ethical concern when using the currently available expert systems in a decisions-making capacity. These reasons are (1) expert systems' lack of human intelligence, (2) expert systems' lack of emotions (...)
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  • A General Theory of Objectivity: Contributions from the Reformational Philosophy Tradition.Richard M. Gunton, Marinus D. Stafleu & Michael J. Reiss - 2022 - Foundations of Science 27 (3):941-955.
    Objectivity in the sciences is a much-touted yet problematic concept. It is sometimes held up as characterising scientific knowledge, yet operational definitions are diverse and call for such paradoxical genius as the ability to see without a perspective, to predict repeatability, to elicit nature’s own self-revelation, or to discern the structure of reality with inerrancy. Here we propose a positive and general definition of objectivity based on work in the Reformational philosophy tradition. We recognise a suite of relation-frames–ways in which (...)
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  • Managing Algorithmic Accountability: Balancing Reputational Concerns, Engagement Strategies, and the Potential of Rational Discourse.Alexander Buhmann, Johannes Paßmann & Christian Fieseler - 2020 - Journal of Business Ethics 163 (2):265-280.
    While organizations today make extensive use of complex algorithms, the notion of algorithmic accountability remains an elusive ideal due to the opacity and fluidity of algorithms. In this article, we develop a framework for managing algorithmic accountability that highlights three interrelated dimensions: reputational concerns, engagement strategies, and discourse principles. The framework clarifies that accountability processes for algorithms are driven by reputational concerns about the epistemic setup, opacity, and outcomes of algorithms; that the way in which organizations practically engage with emergent (...)
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  • Explainable AI: From black box to glass box.A. Rai - 2020 - Journal of the Academy of Marketing Science 48.
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  • From daguerreotypes to algorithms.Angèle Christin - 2016 - Acm Sigcas Computers and Society 46 (1):27-32.
    What claims are made about the objectivity of machines versus that of human experts? Whereas most current debates focus on the growing impact of algorithms in the age of Big Data, I argue here in favor of taking a longer historical perspective on these developments. Drawing on Daston and Galison's analysis of scientific production since the eighteenth century, I show that their distinction among three forms of objectivity sheds light on existing discussions about algorithmic objectivity and accountability in expert fields.
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