Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking

OM Lehner, K Ittonen, H Silvola, E Ström… - Accounting, Auditing & …, 2022 - emerald.com
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 …

Artificial intelligence and declined guilt: Retailing morality comparison between human and AI

M Giroux, J Kim, JC Lee, J Park - Journal of Business Ethics, 2022 - Springer
Several technological developments, such as self-service technologies and artificial
intelligence (AI), are disrupting the retailing industry by changing consumption and purchase …

From greenwashing to machinewashing: a model and future directions derived from reasoning by analogy

P Seele, MD Schultz - Journal of Business Ethics, 2022 - Springer
This article proposes a conceptual mapping to outline salient properties and relations that
allow for a knowledge transfer from the well-established greenwashing phenomenon to the …

A survey of AI ethics in business literature: Maps and trends between 2000 and 2021

MT Daza, UJ Ilozumba - Frontiers in Psychology, 2022 - frontiersin.org
Artificial intelligence is spreading rapidly in business products and processes, with
innovations that bring great benefits to society; however, significant risks also arise. AI …

Sustainable digitalization: A systematic literature review to identify how to make digitalization more sustainable

P Sacco, ER Gargano, A Cornella - International TRIZ Future Conference, 2021 - Springer
With reference to sustainable digitalization, available literature reviews do not properly
clarify whether digitalization is sustainable economically, environmentally and ethically-in …

Ethical perceptions of AI in hiring and organizational trust: The role of performance expectancy and social influence

M Figueroa-Armijos, BB Clark… - Journal of Business …, 2023 - Springer
The use of artificial intelligence (AI) in hiring entails vast ethical challenges. As such, using
an ethical lens to study this phenomenon is to better understand whether and how AI matters …

Applicants' fairness perceptions of algorithm-driven hiring procedures

M Lavanchy, P Reichert, J Narayanan… - Journal of Business …, 2023 - Springer
Despite the rapid adoption of technology in human resource departments, there is little
empirical work that examines the potential challenges of algorithmic decision-making in the …

Employee perceptions of the effective adoption of AI principles

S Kelley - Journal of Business Ethics, 2022 - Springer
This study examines employee perceptions on the effective adoption of artificial intelligence
(AI) principles in their organizations. 49 interviews were conducted with employees of 24 …

The digital traveller: implications for data ethics and data governance in tourism and hospitality

AC Yallop, OA Gică, OI Moisescu, MM Coroș… - Journal of Consumer …, 2023 - emerald.com
Purpose Big data and analytics are being increasingly used by tourism and hospitality
organisations (THOs) to provide insights and to inform critical business decisions …

A construal level theory approach to privacy protection: The conjoint impact of benefits and risks of information disclosure

R Butori, CL Miltgen - Journal of Business Research, 2023 - Elsevier
To stand out from the competition, companies collect massive amounts of personal
information, which they use to create memorable and personalized customer experiences …