Suchergebnisse

The nature of accounting and the chief ethical difficulty: true disclosure -- Ethical behavior in accounting : what is ethics? -- Ethical behavior in accounting : ethical theory -- Accounting as a profession : characteristics of a profession -- Accounting codes of conduct -- The rules of the code of conduct -- The auditing function -- The ethics of managerial accounting -- The ethics of tax accounting -- Ethics applied to the accounting firm

AbstractEthical, social and human rights aspects of computing technologies have been discussed since the inception of these technologies. In the 1980s, this led to the development of a discourse often referred to as computer ethics. More recently, since the middle of the 2010s, a highly visible discourse on the ethics of artificial intelligence (AI) has developed. This paper discusses the relationship between these two discourses and compares their scopes, the topics and issues they cover, their theoretical basis and reference disciplines, the solutions and mitigations options they propose and their societal impact. The paper argues that an understanding of the similarities and differences of the discourses can benefit the respective discourses individually. More importantly, by reviewing them, one can draw conclusions about relevant features of the next discourse, the one we can reasonably expect to follow after the ethics of AI. The paper suggests that instead of focusing on a technical artefact such as computers or AI, one should focus on the fact that ethical and related issues arise in the context of socio-technical systems. Drawing on the metaphor of ecosystems which is widely applied to digital technologies, it suggests preparing for a discussion of the ethics of digital ecosystems. Such a discussion can build on and benefit from a more detailed understanding of its predecessors in computer ethics and the ethics of AI.