Accounting ethics education in the background of Internet big data

2020 ◽  
pp. 002072092092846
Author(s):  
Jianfei Shen ◽  
Mengfei Zheng
Keyword(s):  
Big Data ◽  
Professional Ethics ◽  
Ethics Education ◽  
The Internet ◽  
Accounting Ethics ◽  
The Public ◽  
Current Accounting ◽  
New Thinking ◽  
Education Status ◽  
Effectiveness Data

Data resources in the Internet era are being valued by more and more enterprises. The data mining, transformation, and application capabilities of enterprises will affect the performance of enterprises to a certain extent. The great benefits brought by the Internet big data in today’s society make many accountants only pay attention to immediate interests and violate professional ethics. Based on the background of the universal application of Internet big data, this paper analyzes the results of the public questionnaire survey on the related issues of accounting ethics, and draws corresponding conclusions and puts forward relevant feasible suggestions, and promotes new thinking on current accounting professional ethics. The survey involves the understanding, behavioral orientation, education status, construction main force, and evaluation of accounting ethics. It aims to grasp the first-hand effectiveness data of accounting ethics awareness, popularity, and recognition.

scholarly journals Big Data in the public sector

2018 ◽  
Vol 18 (72) ◽  
pp. 13-29
Author(s):  
Lucía Bellocchio
Keyword(s):  
Big Data ◽  
Public Sector ◽  
Public Administration ◽  
The Internet ◽  
The Public

There is no doubt that one of the most obvious and far-reaching derivations of the Internet and global interconnection through the network is the enormous volume of information to which we have access. It is in this context that the so-called "Big Data" appears, exposing us to great changes in the different areas of our lives, proposing scenarios that point to open governments, transparency and greater closeness to citizens. However, there are many challenges that this new reality poses on Public Administration and there appears not to be unique strategies or models for its implementation. The aim of this work is to review some of the most important concepts that are involved in this era of Big Data in the public sector. 

Levels of Ethics Education in University Graduate Programs

2011 ◽  
Author(s):  
Austin Filush ◽  
Nael Barakat
Keyword(s):  
Professional Ethics ◽  
Ethics Education ◽  
Graduate Programs ◽  
The United States ◽  
Graduate Level ◽  
Engineering Programs ◽  
The Public ◽  
Engineering Sciences ◽  
Professional Degree ◽  
Significant Shortage

Professional ethics are critical in guiding how professionals conduct themselves as they apply their knowledge for providing services to the public. Therefore it should be without question that during education, professional degree seeking students should be taught ethics pertaining to their field of study. However, in many graduate programs in the field of engineering sciences throughout the country, professional ethics is not required for a degree, particularly beyond undergraduate degrees. A study was performed in 2006 polling some major universities, covering most of the geographical areas and states of the United States, on the content of their graduate engineering programs pertaining to professional ethics. The results showed that only a very small percentage of universities had a full course or a subject of a course pertaining to professional ethics. These numbers reflect a significant shortage in the students’ education on how to perform in a professional setting. Five years later in 2011, the same universities were polled again to see if any change has been made to improve the ethics education at the graduate level. The data showed a small increase in the number of schools mentioning professional ethics at the graduate level, but the numbers are still very low. This paper covers the poll results along with an analysis of the findings and attempts to explore the reasons behind this lack of emphases on ethics education in engineering at the graduate level. It also discusses what Universities should be teaching students in regards to professional ethics. The analysis includes skills needed in industry as well as the supporting arguments for the importance of ethics education.

scholarly journals A literature review on accounting education in Turkey, etichal values, and occupational ethicsTürkiye’de muhasebe eğitimi, etik değerler ve meslek etiği üzerine literatür taraması

2016 ◽  
Vol 13 (1) ◽  
Author(s):  
Ali Aykut Peker ◽  
Şefik Özdemir ◽  
Yusuf Polat ◽  
Enver Karakışla
Keyword(s):  
Literature Review ◽  
Low Income ◽  
Unethical Behavior ◽  
Professional Ethics ◽  
Ethics Education ◽  
Code Of Ethics ◽  
Accounting Education ◽  
Ethical Principles ◽  
Accounting Ethics ◽  
Accounting Ethics Education

In this study, the basic ethical approaches in accounting are discussed by referring the concepts of accounting education, ethics, professional ethics, professional ethics training, accounting ethics education. Also it is devoted to fundamental ethical principles held by various institutions and organizations in Turkey and the World. The literature review are conducted on the studies carried out about the professional ethics in Turkey, accounting ethics, accounting ethics education and ethical principles. The purpose of this work is to try to create a perspective for the future within the scope of accounting ethics education and accounting ethics committees in Turkey. If examining the studies in Turkey within the code of ethics and accounting education, it is seen that the professionals and business owners generally exhibit behaviors consistent with ethical principles, but for exceptions there are reasons of gaps in legislation and pressure from payers. Studies show that people are more prone to the unethical behavior who are men by gender variable, youngs by age variable and low-income people by level of income variable. As examining the education variable, the results demonstrate that the level of education is lower in the parties done unethical behavior, the education received is not effective and efficient and the institutions offering education do not give importance sufficiently to the ethical education. ÖzetBu çalışmada muhasebe eğitimi, etik, meslek etiği, meslek etiği eğitimi, muhasebe etiği eğitimi kavramlarından bahsedilerek muhasebe de yer alan temel etik yaklaşımların bahsedilmiştir. Ayrıca Türkiye’de çeşitli kurum ve kuruluşlar tarafından düzenlenen ve tüm dünyada da benzer şekilde var olan temel etik ilkelerden bahsedilmiştir.  Türkiye’de meslek etiği, muhasebe etiği, muhasebe etik eğitimi ve etik ilkeler üzerine yapılan çalışmalar üzerine literatür taraması yapılmıştır. Bu çalışmanın amacı, Türkiye’de muhasebe etik kurulları ve muhasebe etik eğitimi kapsamında geleceğe ilişkin bir perspektif oluşturmaya çalışmaktır. Muhasebe eğitimi ve etik kodlar kapsamında Türkiye’de yapılan çalışmalar incelendiğinde,  genel itibariyle meslek mensupları ve işletme sahiplerinin etik ilkelere uygun davranışlar sergiledikleri, etik dışı davranışlarda bulunanların ise bunun nedeni olarak mükelleflerin baskısı ve yasal mevzuattaki boşlukları göstermişlerdir. Çalışmalarda cinsiyet değişkenine göre erkeklerin, yaş değişkenine göre gençlerin, gelir düzeyi değişkenine göre ise geliri düşük düzeyde olanların etik dışı davranışlara daha fazla yöneldikleri belirlenmiştir. Eğitim değişkenine bakıldığında ise etik dışı davranışlarda bulunan tarafların eğitim seviyesinin daha düşük olduğu, alınan eğitimlerin etkili ve verimli olamadığı ve bu eğitimi veren kurumların etik eğitimine gerekli önemi vermediği sonuçlarına ulaşılmıştır.

Detecting “DeepFakes” in H.264 Video Data Using Compression Ghost Artifacts

2020 ◽  
Vol 2020 (4) ◽  
pp. 116-1-116-7
Author(s):  
Raphael Antonius Frick ◽  
Sascha Zmudzinski ◽  
Martin Steinebach
Keyword(s):  
Image Forensics ◽  
Video Data ◽  
Experimental Results ◽  
Video Sequences ◽  
The Internet ◽  
Video Content ◽  
High Quality ◽  
The Public

In recent years, the number of forged videos circulating on the Internet has immensely increased. Software and services to create such forgeries have become more and more accessible to the public. In this regard, the risk of malicious use of forged videos has risen. This work proposes an approach based on the Ghost effect knwon from image forensics for detecting forgeries in videos that can replace faces in video sequences or change the mimic of a face. The experimental results show that the proposed approach is able to identify forgery in high-quality encoded video content.

The Internet Trap

2018 ◽  
Author(s):  
Matthew Hindman
Keyword(s):  
The Internet ◽  
Net Neutrality ◽  
The Public ◽  
Attention Economy ◽  
Digital News ◽  
The Cost ◽  
Over Time

The Internet was supposed to fragment audiences and make media monopolies impossible. Instead, behemoths like Google and Facebook now dominate the time we spend online—and grab all the profits from the attention economy. This book explains how this happened. It sheds light on the stunning rise of the digital giants and the online struggles of nearly everyone else—and reveals what small players can do to survive in a game that is rigged against them. The book shows how seemingly tiny advantages in attracting users can snowball over time. The Internet has not reduced the cost of reaching audiences—it has merely shifted who pays and how. Challenging some of the most enduring myths of digital life, the book explains why the Internet is not the postindustrial technology that has been sold to the public, how it has become mathematically impossible for grad students in a garage to beat Google, and why net neutrality alone is no guarantee of an open Internet. It also explains why the challenges for local digital news outlets and other small players are worse than they appear and demonstrates what it really takes to grow a digital audience and stay alive in today's online economy. The book shows why, even on the Internet, there is still no such thing as a free audience.

Big Data and the Economics of TV Broadcasting. Where is the Public Value?

MedienJournal ◽  
2017 ◽  
Vol 41 (3) ◽  
pp. 15-28 ◽  
Author(s):  
Paul Clemens Murschetz
Keyword(s):  
Big Data ◽  
Public Value ◽  
The Public ◽  
Tv Broadcasting

Der vorliegende Beitrag untersucht Potenziale und Risiken von Big Data für das Leitmedium Fernsehen. Er nimmt dabei eine betont kritisch-normative Perspektive aus Sicht der Medienökonomie ein und analysiert diese anhand des Beispiels Konvergenzfernsehen. Eine der vielen Dimensionen von Big Data ist nämlich die Analyse des Nutzungsverhaltens einer Vielzahl von Konsumenten. Big Data-Dienste verwenden die Analyseergebnisse nicht nur dazu, individuelle Filmempfehlungen zu geben, sondern entscheiden vielmehr darüber, welche Inhalte überhaupt in das Portfolio eines Anbieters aufgenommen bzw. produziert werden. Auch wenn diese Dienste zu einer Optimierung von TV-Vermarktung führen, ist bis heute umstritten, inwiefern Big Data auch Mehrwert für Nutzer generiert. Auf der Sollseite stehen Überwachung, die Frageder Individualisierung und Rationalisierung des Konsums und generell die Kommodifizierung des Mediums.

Im Archiv der Öffentlichkeit

2013 ◽  
Vol 4 (2) ◽  
Author(s):  
Rudolf Maresch
Keyword(s):  
Mass Media ◽  
Public Sphere ◽  
Digital Media ◽  
Structural Transformation ◽  
The Internet ◽  
Human Beings ◽  
Oder Eine ◽  
The Public ◽  
Postal Services ◽  
The Public Sphere

Durch den digitalen Medienwandel ist der Begriff der Öffentlichkeit problematisch geworden. Die Debatte fokussiert sich zumeist auf die Frage, ob die sogenannte bürgerliche Öffentlichkeit durch das Internet im Niedergang begriffen ist oder eine Intensivierung und Pluralisierung erfährt. Rudolf Maresch zeichnet die berühmte Untersuchung der Kategorie durch Jürgen Habermas nach und zieht den von ihm konstatierten Strukturwandel der Öffentlichkeit in Zweifel. Dagegen verweist er auf die gouvernementalen und medialen Prozesse, die jede Form von Kommunikation immer schon gesteuert haben. Öffentlichkeit sei daher ein Epiphänomen nicht allein des Zeitungswesens, sondern der bereits vorgängig ergangenen postalischen Herstellung einer allgemeinen Adressierbarkeit von Subjekten. Heute sei Öffentlichkeit innerhalb der auf Novitäts- und Erregungskriterien abstellenden Massenmedien ein mit anderen Angeboten konkurrierendes Konzept. Mercedes Bunz konstatiert ebenfalls eine Ausweitung und Pluralisierung von Öffentlichkeit durch den digitalen Medienwandel, sieht aber die entscheidenden Fragen in der Konzeption und Verteilung von Evaluationswissen und Evaluationsmacht. Nicht mehr die sogenannten Menschen, sondern Algorithmen entscheiden über die Verbreitung und Bewertung von Nachrichten. Diese sind in der Öffentlichkeit – die sie allererst erzeugen – weitgehend verborgen. Einig sind sich die Autoren darin, dass es zu einer Pluralisierung von Öffentlichkeiten gekommen ist, während der Öffentlichkeitsbegriff von Habermas auf eine singuläre Öffentlichkeit abstellt. </br></br>Due to the transformation of digital media, the notion of “publicity” has become problematic. In most cases, the debate is focused on the question whether the internet causes a decline of so-called civic publicity or rather intensifies and pluralizes it. Rudolf Maresch outlines Jürgen Habermas's famous study of this category and challenges his claim concerning its “structural transformation,” referring to the governmental and medial processes which have always already controlled every form of communication. Publicity, he claims, is an epiphenomenon not only of print media, but of a general addressability of subjects, that has been produced previously by postal services. Today, he concludes, publicity is a concept that competes with other offers of mass media, which are all based on criteria of novelty and excitement. Mercedes Bunz also notes the expansion and pluralization of the public sphere due to the change of digital media, but sees the crucial issues in the design and distribution of knowledge and power by evaluation. So-called human beings no longer decide on the dissemination and evaluation of information, but algorithms, which are for the most part concealed from the public sphere that they produce in the first place. Both authors agree that a pluralization of public sphere(s) has taken place, while Habermas's notion of publicity refers to a single public sphere.

La enseñanza de la ética profesional a estudiantes de derecho: análisis de caso

2018 ◽  
pp. 145
Author(s):  
Juan Pablo Beca
Keyword(s):  
Professional Ethics ◽  
Ethics Education ◽  
Teaching Experience ◽  
Point Of View ◽  
Theory And Practice ◽  
Ethics Course ◽  
Approach Theory ◽  
Competency Based ◽  
Catholic Tradition ◽  
The Way

ResumenEl trabajo analiza el curso Ética Profesional en la carrera de Derecho en la Universidad Católica de Temuco. Examina la forma como se abordaba la ética profesional antes de la creación del curso, y lo que ha ocurrido con él a través de sucesivos cambios curriculares y la introducción del modelo por competencias. El curso aporta al sello identitario, mediante un enfoque multidisciplinario. El curso ha vinculado teoría y práctica, desde que comenzó a implementarse, hasta llegar actualmente a comprenderlo en la lógica de competencias. Esta mirada implica formar a los estudiantes para resolver dilemas éticos, lo que se hace mediante la metodología del ver–juzgar–actuar. Esta metodología de discernimiento es propia de la tradicióncatólica, pero se usa en este contexto sin un cariz religioso. El método en cuestión permite ir educando la autonomía a fn de tomar decisiones. Se analiza la importancia de contextualizar la enseñanza ética y la forma como esto se ha hecho en el curso. Finalmente se aborda la relevancia de formar la conciencia ética de los estudiantes.Palabras clave: Experiencia de enseñanza – Ética profesional –Método de discernimient.ResumoO artigo analisa o curso de Ética Profssional na Escola de Direito na Universidade Católica de Temuco. Examina a forma de como abordar a ética profssional antes da criação do curso, e o que tem acontecido com ele através de sucessivas mudanças curriculares e a introdução do modelo de competências. O curso aporta ao selo de identidade, através de uma abordagem multidisciplinar. O curso tem ligado teoria e prática, desde que começou a se programar até chegar atualmente a compreendê-lo na lógica de competência. Este olhar implica formar aos estudantes para resolver dilemas éticos, o que é feito pela metodologia do ver-julgar-agir. Este método de discernimento é próprio da tradição Católica, mas é usado neste contexto, sem um aspecto religioso. O método em questão permite ir educando na autonomia com a fnalidade de tomar decisões. Analisa-se a importância de contextualizar o ensino da ética e a forma como isso tem sido feito no curso. Finalmente se aborda a relevância de formar consciência ética dos estudantes.Palavras-chave: Experiência de ensino - Ética Profssional - Método de discernimento.AbstractThis paper analyses the Professional Ethics course at the School of Law of Universidad Católica de Temuco. It reviews the way in which ethics was addressed before the course was created, and what has happened with it through the subsequent curricular changes and the implementation of a competency based model. The course contributes to the seal of identity through a multidisciplinary approach. Theory and practice have been progressively bound together since the course was introduced, to reach a point, nowadays, in which the course is understood within the logic of competencies. This point of view implies educating students for solving ethical dilemmas, which is done through the see–judge–act methodology. This discernment methodology belongs to the Roman Catholic tradition, but is used in this context without its religious complexion. This method allows educating autonomy in order to make decisions. It also analyses the importance of contextualizing ethics education and the way in which this has been done in the course. Finally, it addresses the relevance ofcreating an ethical consciousness of the students.Keywords: Teaching experience – Professional Ethics – Discernment method

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