Menschengerechte Gestaltung von KI bei Dienstleistungsarbeit

Zirnig, Christopher; Jungtäubl, Marc; Ruiner, Caroline

doi:10.1007/978-3-658-34324-8_10

Cited by 2 publications

(2 citation statements)

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“…For the successful implementation of ethical aspects in the use of AI in practice, the triad -technology, work, and individual -must be considered (Zirnig et al, 2021). This model makes it possible to gain a holistic and human perspective on the implications of AI at work.…”

Section: Literature Reviewmentioning

confidence: 99%

“…This means considering the application of AI at the individual level (Stahl et al, 2021), which relates to the concept of psychological ownership, whereby participatory design and decisionmaking processes promote a feeling of personal involvement and control among employees (Kot et al, 2021). Moreover, a participatory approach can help workers to identify with their work if the work is perceived holistically -that is, if the work is meaningful to them and they receive feedback (Zirnig et al, 2021).…”

Section: Literature Reviewmentioning

confidence: 99%

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Ethical Concerns Associated With Artificial Intelligence in the Accounting Profession: A Curse or a Blessing?

Fülöp

Topor

Ionescu

et al. 2023

Journal of Business Economics and Management

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Due to the progress of digitization and the associated use of artificial intelligence in the economic and especially the accounting field, the cooperation between man and machine is becoming increasingly prominent in society. The objective of this research to address the ethics of using artificial intelligence in the accounting firms by looking at the novel challenges that it brings to the field. The research adopted a deductive approach, starting with the basic concepts and then conducting an empirical study based on an interview. The results of the interview were processed with the Nvivo12 application, through which a thematic analysis was carried out in order to present the results. The research results indicate that most of the accountants involved in the study have a basic knowledge of artificial intelligence but that few of them fully understand the phenomenon. However, they all believe that the ethics of artificial intelligence is vital and that the involvement of regulatory bodies in ethical legislation regarding artificial intelligence is indispensable. The results obtained can serve as an X-ray of the current situation and can be used to derive practical and managerial implications.

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Section: Literature Reviewmentioning

confidence: 99%