Towards Sustainability of AI: A Systematic Review of Exisiting Life Cycle Assessment Approaches and Key Environmental Impact Parameters of Artificial Intelligence

Abstract

Constantly changing technologies affect not only the value types that companies generate but also their processes and their most important resource: employees. Such transitions referred to as digital transformation, mean that employees must tailor their skills and ways of working to stay considered a longterm asset for their company. Intelligent information systems, such as robotic process automation (RPA), are gradually taking over employees' work efforts, and thus replacing part of the human workforce. In the paper, we investigate whether non-technical employees (in this case, accountants) can be retrained to work as entry-level RPA software developers. In our case study (observations blended with interviews), we show how retraining transforms employees' identity, addresses their anxiety and skepticism, and impacts the organization. Further, we show the relevance of domain knowledge, digital literacy, and the cornerstones of a training program transforming accountants into RPA developers.