Women in the smart machine age: Addressing emerging risks of an increased gender gap in the accounting profession

Alderman, Jillian

doi:10.1016/j.jaccedu.2021.100715

Cited by 8 publications

(4 citation statements)

References 1 publication

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“…The use of accounting applications aims to facilitate the processing of accounting and financial data according to company needs, but this has a greater impact on the problem of gender gap. The results of this hypothetical test are in line with research conducted by Alderman (2021) which states that the existence of the use of this accounting application shows an increased risk of a considerable gender gap where women are underrepresented in job positions because jobs such as bookkeeping, data entry and so on are held by women and some of these jobs in the future will be replaced by computers. Based on the theory of cyberfeminism, cybeirfeiminists use new media as a tool to free cyberfeiminists from male-dominated discourse.…”

Section: Hypothesis Testingsupporting

confidence: 82%

Woman in the Smart Machine Age: The Effectiveness of Intervention Techniques to Overcome Gender Disparities in the Accounting Profession

Desideria Jahi,

Cipto Wardoyo,

Satia Nur Maharani

2023

IJHESS

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Many companies today have used various accounting applications to be able to produce accurate financial statements and analysis. For example, Accurate, Zahir, Jurnal and MYOB. However, the accounting profession has a very important responsibility to manage risks that occur in a company. The task of accountants is also to analyze financial information and assist in making the right decisions by providing complete reports that show the company's real performance. The existence of female accountants in accounting activities that are synonymous with masculine traits and the needs related to how to adapt to new types of accounting that can work in harmony and control technology in the era of digitalization is an important point to assess gender equality and leadership abilities possessed by female accountants. This study uses one group pre-test and post-test design with variables of the use of accounting applications (X) and gender gaps in the accounting profession (Y). The purpose of this study is to see how the use of accounting applications affects the gender gap in the accounting profession. This study used SPSS 24 as a calculation tool. The object of this study is an 8th semester accounting student class of 2019 at State University of Malang. The results of this study show that the use of accounting applications has a significant positive effect on the gender gap in the accounting profession. This shows that there is a strong correlation between the increasing pace of technological development in the era of using accounting applications can affect the gender gap in the accounting profession. This study uses the theory of Cyberfemism which uses new media as a tool to eradicate cybeirfeiminists from male-dominated discourse. The relationship between women and technology is inadequate, easily undermined by society's stigma that technology is very difficult with the desire for technology. The symbolic depiction of theology produces stereotypes where the definition is incapable in the field of theology. Based on the research findings, it can be concluded that the use of accounting applications has a significant positive effect on the geindeir in accounting professions. This means that the development of technology will provide an increase in gender gaps in the accounting profession caused by the lack of representation and support of women in an adequate organization.

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Section: Hypothesis Testingsupporting

confidence: 82%

Woman in the Smart Machine Age: The Effectiveness of Intervention Techniques to Overcome Gender Disparities in the Accounting Profession

Desideria Jahi,

Cipto Wardoyo,

Satia Nur Maharani

2023

IJHESS

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“…Watson et al (2021) investigate the evolving role of senior leaders in an AI‐driven landscape, identifying essential capabilities for navigating AI's influence, including digital proficiency, ethics, and adaptability. Alderman (2021) discusses AI's potential to widen gender gaps in the accounting profession and advocates for supporting women's technological literacy and emotional intelligence skills.…”

Section: Results Of the Thematic Analysismentioning

confidence: 99%

What ethics can say on artificial intelligence: Insights from a systematic literature review

Giarmoleo,

Ferrero,

Rocchi

et al. 2024

Business and Society Review

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The abundance of literature on ethical concerns regarding artificial intelligence (AI) highlights the need to systematize, integrate, and categorize existing efforts through a systematic literature review. The article aims to investigate prevalent concerns, proposed solutions, and prominent ethical approaches within the field. Considering 309 articles from the beginning of the publications in this field up until December 2021, this systematic literature review clarifies what the ethical concerns regarding AI are, and it charts them into two groups: (i) ethical concerns that arise from the design of AI and (ii) ethical concerns that arise from human–AI interactions. The analysis of the obtained sample highlights the most recurrent ethical concerns. Finally, it exposes the main proposals of the literature to handle the ethical concerns according to the main ethical approaches. It interprets the findings to lay the foundations for future research on the ethics of AI.

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“…New technologies, including blockchain (Secinaro et al , 2021), big data (Ahn and Wickramasinghe, 2021; Al-Htaybat and von Alberti-Alhtaybat, 2017; Arnaboldi et al , 2017), robotic process automation (Alderman, 2019; Arnaboldi et al , 2017) and human–machine teams (Damacharla et al , 2018; Rajnai and Kocsis, 2017), are changing the auditing and accounting profession. These technologies affect high-volume routine data processes (Tiron-Tudor and Deliu, 2021) and human decisions (Arnaboldi et al , 2017; Liu, 2022).…”

Section: Literature Reviewmentioning

confidence: 99%

Artificial intelligence legal personality and accountability: auditors’ accounts of capabilities and challenges for instrument boundary

Staszkiewicz,

Horobiowski,

Szelągowska

et al. 2024

MEDAR

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Purpose The study aims to identify the practical borders of AI legal personality and accountability in human-centric services. Design/methodology/approach Using a framework tailored for AI studies, this research analyses structured interview data collected from auditors based in Poland. Findings The study identified new constructs to complement the taxonomy of arguments for AI legal personality: cognitive strain, consciousness, cyborg paradox, reasoning replicability, relativism, AI misuse, excessive human effort and substitution. Research limitations/implications The insights presented herein are primarily derived from the perspectives of Polish auditors. There is a need for further exploration into the viewpoints of other key stakeholders, such as lawyers, judges and policymakers, across various global contexts. Practical implications The findings of this study hold significant potential to guide the formulation of regulatory frameworks tailored to AI applications in human-centric services. The proposed sui generis AI personality institution offers a dynamic and adaptable alternative to conventional legal personality models. Social implications The outcomes of this research contribute to the ongoing public discourse on AI’s societal impact. It encourages a balanced assessment of the potential advantages and challenges associated with granting legal personality to AI systems. Originality/value This paper advocates for establishing a sui generis AI personality institution alongside a joint accountability model. This dual framework addresses the current uncertainties surrounding human, general AI and super AI characteristics and facilitates the joint accountability of responsible AI entities and their ultimate beneficiaries.

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Women in the smart machine age: Addressing emerging risks of an increased gender gap in the accounting profession

Cited by 8 publications

References 1 publication

Woman in the Smart Machine Age: The Effectiveness of Intervention Techniques to Overcome Gender Disparities in the Accounting Profession

Woman in the Smart Machine Age: The Effectiveness of Intervention Techniques to Overcome Gender Disparities in the Accounting Profession

What ethics can say on artificial intelligence: Insights from a systematic literature review

Artificial intelligence legal personality and accountability: auditors’ accounts of capabilities and challenges for instrument boundary

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