Applying Design Thinking to the development of Ethical AI in Accounting
Lead Research Organisation:
University of Edinburgh
Department Name: College of Arts, Humanities & Social Sci
Abstract
Project Summary
Accounting is one of the latest professions to consider the benefits of Artificial Intelligence (AI) to support professional decision-making. However, all such technologies come with unanticipated challenges and risks to human wellbeing. This project will qualitatively explore the professional requirements, tensions, drivers and context within which AI will be adopted.
It will then, with a focus on the SMEs context, co-design a series of instruments and methods to enable accounting forms to take an ethical perspective as they adopt AI in their practice.
The work aligns with the priorities of the ICAEW and will be core to their ongoing strategizing around the future of the profession. Specifically, the aims and objectives of the project are;
a) Develop an empirically/ethnographically-grounded understanding of the ethical implications of adopting AI in the accounting profession, and
b) Co-produce methods and instruments to support the ICAEW in sensitising their SME membership to the ethical issues surrounding adoption of AI within their profession.
Project Objectives
1. Develop an understanding of the ethical challenges posed by the potential adoption of AI in accounting
2. Develop an appropriate prototype instrument to support clear, exploratory thinking around ethical challenges in the AI domain
3. Conduct and evaluation of the instrument
Accounting is one of the latest professions to consider the benefits of Artificial Intelligence (AI) to support professional decision-making. However, all such technologies come with unanticipated challenges and risks to human wellbeing. This project will qualitatively explore the professional requirements, tensions, drivers and context within which AI will be adopted.
It will then, with a focus on the SMEs context, co-design a series of instruments and methods to enable accounting forms to take an ethical perspective as they adopt AI in their practice.
The work aligns with the priorities of the ICAEW and will be core to their ongoing strategizing around the future of the profession. Specifically, the aims and objectives of the project are;
a) Develop an empirically/ethnographically-grounded understanding of the ethical implications of adopting AI in the accounting profession, and
b) Co-produce methods and instruments to support the ICAEW in sensitising their SME membership to the ethical issues surrounding adoption of AI within their profession.
Project Objectives
1. Develop an understanding of the ethical challenges posed by the potential adoption of AI in accounting
2. Develop an appropriate prototype instrument to support clear, exploratory thinking around ethical challenges in the AI domain
3. Conduct and evaluation of the instrument
Organisations
People |
ORCID iD |
| James Gardiner (Student) |