A Theoretical Justification for Using Embodied Conversational Agents (ECAs) to Augment Accounting-Related Interviews

2013 ◽  
Vol 27 (2) ◽  
pp. 159-176 ◽  
Author(s):  
Matthew D. Pickard ◽  
Mary B. Burns ◽  
Kevin C. Moffitt
Keyword(s):  
Business Environment ◽  
Future Research ◽  
Embodied Conversational Agents ◽  
Conversational Agents ◽  
Accounting Firms ◽  
Self Disclosure ◽  
Social Actors ◽  
Advantages And Disadvantages ◽  
Rapport Building ◽  
Computers As Social Actors

ABSTRACT In today's increasingly complex business environment, accounting firms face additional pressures regarding cost reduction, engagement scope, and attention to quality. This paper proposes that embodied conversational agents (ECAs) are particularly well suited to automate and augment accounting interviews to save costs, streamline the interviewing process, and maintain quality. An ECA is an autonomous computer interface capable of human-like interactions such as interviews. This paper describes how an ECA can be used to augment accounting-related interviews and the advantages and disadvantages of doing so. This paper also presents the ECA Self-Disclosure Model with propositions of how self-disclosure can be influenced by an ECA through reciprocal behavior and rapport building. The model and propositions are supported by the computers-as-social-actors (CASA) paradigm (Reeves and Nass 1996). This paper concludes by discussing limitations of ECA use in the real world and by recommending how the model and propositions can be tested empirically in future research.

scholarly journals ‘Alexa, I feel for you!’ Observers’ Empathetic Reactions towards a Conversational Agent

2021 ◽  
Vol 3 ◽  
Author(s):  
Astrid Carolus ◽  
Carolin Wienrich ◽  
Anna Törke ◽  
Tobias Friedel ◽  
Christian Schwietering ◽  
...  
Keyword(s):  
Emotional Reactions ◽  
Conversational Agent ◽  
Conversational Agents ◽  
Treatment Results ◽  
Media Equation ◽  
Social Actors ◽  
Trait Empathy ◽  
The Media ◽  
Single User ◽  
Computers As Social Actors

Conversational agents and smart speakers have grown in popularity offering a variety of options for use, which are available through intuitive speech operation. In contrast to the standard dyad of a single user and a device, voice-controlled operations can be observed by further attendees resulting in new, more social usage scenarios. Referring to the concept of ‘media equation’ and to research on the idea of ‘computers as social actors,’ which describes the potential of technology to trigger emotional reactions in users, this paper asks for the capacity of smart speakers to elicit empathy in observers of interactions. In a 2 × 2 online experiment, 140 participants watched a video of a man talking to an Amazon Echo either rudely or neutrally (factor 1), addressing it as ‘Alexa’ or ‘Computer’ (factor 2). Controlling for participants’ trait empathy, the rude treatment results in participants’ significantly higher ratings of empathy with the device, compared to the neutral treatment. The form of address had no significant effect. Results were independent of the participants’ gender and usage experience indicating a rather universal effect, which confirms the basic idea of the media equation. Implications for users, developers and researchers were discussed in the light of (future) omnipresent voice-based technology interaction scenarios.

scholarly journals Moving Ahead With Human-Machine Communication

2021 ◽  
Vol 2 ◽  
pp. 7-28
Author(s):  
Leopoldina Fortunati ◽  
Autumn Edwards
Keyword(s):  
New Media ◽  
Substantial Contribution ◽  
Future Research ◽  
Narrative Texts ◽  
Theoretical Frameworks ◽  
Organizational Contexts ◽  
Social Actors ◽  
Media Formulation ◽  
Computers As Social Actors ◽  
Machine Communication

In this essay, we introduce the 10 articles comprising Volume 2 (2021) of Human-Machine Communication, each of which is innovative and offers a substantial contribution to the field of human-machine communication (HMC). As a collection, these articles move forward the HMC project by touching on four layers of important discourse: (1) updates to theoretical frameworks and paradigms, including Computers as Social Actors (CASA; Nass et al., 1996), (2) examination of ontology and prototyping processes, (3) critical analysis of gender and ability/disability relations, and (4) extension of HMC scholarship into organizational contexts. Building upon the insights offered by the contributing authors and incorporating perspectives coming from the historical, sociological, and semiotic (and hermeneutic) disciplines, we discuss challenges of applying CASA in HMC to suggest reframing in light of long-standing human experiences with automata, objective culture, narration (fiction), and symbols. Whereas CASA’s “old brains engage new media” formulation leads naturally to a focus on mindless versus mindful attribution processes, these hermeneutic and semiotic interpretations of robots/media as narrative texts and symbolic humans beg scholarly attention to issues of literacy and representation, respectively. Finally, we advance a series of justifications/calls for future research avenues.

A Review of Drug Side Effect Identification Methods

2020 ◽  
Vol 26 (26) ◽  
pp. 3096-3104 ◽  
Author(s):  
Shuai Deng ◽  
Yige Sun ◽  
Tianyi Zhao ◽  
Yang Hu ◽  
Tianyi Zang
Keyword(s):  
Side Effects ◽  
Future Research ◽  
Drug Side Effects ◽  
Important Indicator ◽  
Advantages And Disadvantages ◽  
Key Points ◽  
Network Methods ◽  
Future Research Directions ◽  
The One ◽  
Approved Drugs

Drug side effects have become an important indicator for evaluating the safety of drugs. There are two main factors in the frequent occurrence of drug safety problems; on the one hand, the clinical understanding of drug side effects is insufficient, leading to frequent adverse drug reactions, while on the other hand, due to the long-term period and complexity of clinical trials, side effects of approved drugs on the market cannot be reported in a timely manner. Therefore, many researchers have focused on developing methods to identify drug side effects. In this review, we summarize the methods of identifying drug side effects and common databases in this field. We classified methods of identifying side effects into four categories: biological experimental, machine learning, text mining and network methods. We point out the key points of each kind of method. In addition, we also explain the advantages and disadvantages of each method. Finally, we propose future research directions.

A Theoretical Framework of the Relationship between Public Accounting Firms and Their Auditors

2005 ◽  
Vol 17 (1) ◽  
pp. 1-22 ◽  
Author(s):  
Elizabeth Dreike Almer ◽  
Julia L. Higgs ◽  
Karen L. Hooks
Keyword(s):  
Future Research ◽  
Public Accounting ◽  
Accounting Firms ◽  
The Public ◽  
Sociology Of Professions ◽  
Rich Description ◽  
Public Accounting Firms ◽  
Current Article ◽  
The Relationship ◽  
Significant Attention

The behavior of auditors in the context of their employment by public accounting firms has received significant attention in the accounting literature. The current article extends this literature by providing a framework that identifies what auditing professionals contribute and receive as a result of their work efforts, as well as related influences. Using agency theory modified with fundamental ideas from the sociology of professions literature, we develop a model of the auditor-public accounting firm employment relationship. This framework is grounded in a timely, contextually rich description of the public accounting work environment, and the pressures and incentives faced by auditors. Propositions for future research are suggested that arise from understanding the auditor-firm relationship.

The Politics of Energy Security

2019 ◽  
pp. 247-274 ◽  
Author(s):  
Jessica Jewell ◽  
Elina Brutschin
Keyword(s):  
Energy Security ◽  
Energy Systems ◽  
Future Research ◽  
Policy Makers ◽  
Social Actors ◽  
Academic Communities ◽  
Policy Goals ◽  
Main Driver ◽  
Productive Research

Energy security has long been a main driver of energy policies, but its meaning has been contested by policy makers and scholars. The concept incorporates both material and intersubjective aspects, finding different expressions in different contexts and attracting the interest of diverse social actors and academic communities. This chapter identifies, compares, and contrasts five major approaches for analyzing energy security rooted in different scholarly traditions. It argues that in order to facilitate a dialogue among these approaches as well as policy comparison and learning, it is useful to conceptualize energy security as “low vulnerability of vital energy systems.” This definition opens avenues for productive research, unpacking the interplay between material and intersubjective aspects of “vulnerability” and “vitality” of energy systems. Future research should investigate the role of material factors alongside power, values, and trust in defining energy security; explain the gap between energy securitization and action; and explore the interaction between energy security and other energy policy goals.

scholarly journals A Review of Dynamic Balancing for Robotic Mechanisms

Robotica ◽  
2020 ◽  
Vol 39 (1) ◽  
pp. 55-71 ◽  
Author(s):  
Bin Wei ◽  
Dan Zhang
Keyword(s):  
Future Research ◽  
Dynamic Balancing ◽  
Advantages And Disadvantages

SUMMARYThe authors summarize the main dynamic balancing methods of robotic mechanisms in this paper. The majority of dynamic balancing methods have been presented, and there may be other dynamic balancing methods that are not included in this paper. Each of the balancing methods is reviewed and discussed. The advantages and disadvantages of each method are presented and compared. The goal of this paper is to provide an overview of recent research in balancing. The authors hope that this study can provide an informative reference for future research in the direction of dynamic balancing of robotic mechanisms.

scholarly journals Validity of the Gender Dysphoria diagnosis and incidence trends in Sweden: a nationwide register study

2021 ◽  
Vol 11 (1) ◽  
Author(s):  
Malin Indremo ◽  
Richard White ◽  
Thomas Frisell ◽  
Sven Cnattingius ◽  
Alkistis Skalkidou ◽  
...  
Keyword(s):  
Gender Dysphoria ◽  
Age Groups ◽  
Medical Intervention ◽  
Future Research ◽  
Advantages And Disadvantages ◽  
Incidence Trends ◽  
Interaction Terms ◽  
Definition Of ◽  
The Individual ◽  
Nationwide Register Study

AbstractThe aim of this study was to examine the validity of the Gender Dysphoria (GD) diagnoses in the Swedish National Patient Register (NPR), to discuss different register-based definitions of GD and to investigate incidence trends. We collected data on all individuals with registered GD diagnoses between 2001 and 2016 as well as data on the coverage in the NPR. We regarded gender confirming medical intervention (GCMI) as one proxy for a clinically valid diagnosis and calculated the positive predictive value (PPV) for receiving GCMI for increasing number of registered GD diagnoses. We assessed crude and coverage-adjusted time trends of GD during 2004–2015 with a Poisson regression, using assigned sex and age as interaction terms. The PPV for receiving GCMI was 68% for ≥ 1 and 79% for ≥ 4 GD-diagnoses. The incidence of GD was on average 35% higher with the definition of ≥ 1 compared to the definition of ≥ 4 diagnoses. The incidence of GD, defined as ≥ 4 diagnoses increased significantly during the study period and mostly in the age categories 10–17 and 18–30 years, even after adjusting for register coverage. We concluded that the validity of a single ICD code denoting clinical GD in the Swedish NPR can be questioned. For future research, we propose to carefully weight the advantages and disadvantages of different register-based definitions according to the individual study’s needs, the time periods involved and the age-groups under study.

scholarly journals Systematic Analysis of Literature on the Marketing of Healthcare Systems. Challenges for Russian and Romanian Healthcare Systems

Healthcare ◽  
2021 ◽  
Vol 9 (6) ◽  
pp. 656
Author(s):  
Vladimir Bulatnikov ◽  
Cristinel Petrişor Constantin
Keyword(s):  
Quality Of Healthcare ◽  
Healthcare Systems ◽  
Business Environment ◽  
Competitive Advantages ◽  
Systematic Analysis ◽  
Scientific Databases ◽  
Advantages And Disadvantages ◽  
Funds Allocation ◽  
New Perspective

This paper aims at finding the most dominant ideas about the marketing of healthcare systems highlighted in the mainstream literature, with a focus on Russia and Romania. To reach this goal, a systematic analysis of literature was conducted and various competitive advantages and disadvantages of the medical models that require special attention from the governments are considered. In this respect we examined 106 papers published during 2006 to 2020 found on four scientific databases. They were selected using inclusion and exclusion criteria according to PRISMA methodology. The main findings of the research consist of the opportunity to use marketing tools in order to improve the quality of healthcare systems in the named countries. Thus, using market orientation, the managers of healthcare systems could stimulate the innovation, the efficiency of funds allocation and the quality of medical services. The results will lead to a better quality of population life and to an increasing of life expectancy. As this paper reviews some articles from Russian literature, it can add a new perspective to the topic. These outcomes have implications for government, business environment, and academia, which should cooperate in order to develop the healthcare system using marketing strategies.

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