An Exploration of Ethical Decision Making with Intelligence Augmentation

In recent years, the use of Artificial Intelligence agents to augment and enhance the operational decision making of human agents has increased. This has delivered real benefits in terms of improved service quality, delivery of more personalised services, reduction in processing time, and more efficient allocation of resources, amongst others. However, it has also raised issues which have real-world ethical implications such as recommending different credit outcomes for individuals who have an identical financial profile but different characteristics (e.g., gender, race). The popular press has highlighted several high-profile cases of algorithmic discrimination and the issue has gained traction. While both the fields of ethical decision making and Explainable AI (XAI) have been extensively researched, as yet we are not aware of any studies which have examined the process of ethical decision making with Intelligence augmentation (IA). We aim to address that gap with this study. We amalgamate the literature in both fields of research and propose, but not attempt to validate empirically, propositions and belief statements based on the synthesis of the existing literature, observation, logic, and empirical analogy. We aim to test these propositions in future studies.

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U.S. Space Dominance

War and Peace in Outer Space ◽

10.1093/oso/9780197548684.003.0006 ◽

2020 ◽

pp. 123-150

Author(s):

Joan Johnson-Freese ◽

Kenneth Smith

Keyword(s):

United States ◽

Decision Making ◽

Common Good ◽

Ethical Decision ◽

Ethical Decision Making ◽

Applied Ethics ◽

The United States ◽

Ethical Implications ◽

Self Interest ◽

The U.S

This chapter considers the ethical implications of the United States trying to achieve “space dominance” as part of an increasingly muscular U.S. “space warfare is inevitable” outlook. The methodology used in the analysis is drawn from Santa Clara University’s Markkula Center for Applied Ethics, using utilitarian, rights, fairness, common good, virtue, and technology considerations as ethical decision-making lenses. Additionally, the chapter examines space dominance as a function of time and contractarianism. It concludes that the U.S. pursuit of space dominance appears to stem mostly from fear and self-interest, and that a better approach would be to shift more closely to honor and self-interest by pursuing more balance between military readiness and assiduous diplomacy. There is, however, no evidence that the latter approach is being considered.

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Arachnophobia: A Case on Impairment and Accounting Ethics

Issues in Accounting Education ◽

10.2308/iace-50890 ◽

2014 ◽

Vol 29 (4) ◽

pp. 577-586 ◽

Cited By ~ 4

Author(s):

Julie S. Persellin ◽

Michael K. Shaub ◽

Michael S. Wilkins

Keyword(s):

Decision Making ◽

Ethical Decision ◽

Ethical Decision Making ◽

Financial Accounting ◽

Accounting Ethics ◽

Professional Literature ◽

Ethical Implications ◽

Potential Land

ABSTRACT This case requires students to apply accounting and ethical decision making within the context of a potential land impairment decision. Students are required to research the relevant professional literature and provide appropriate FASB codification references and IAS cites as they investigate the significant uncertainties that frequently are associated with valuation and impairment analyses. Students also are required to evaluate the ethical implications of the decisions that could be made regarding the necessity of impairment. The case provides an opportunity for students to extend their research and financial accounting abilities, to consider the consequences associated with a set of potentially reasonable accounting alternatives, and to begin to appreciate how the significant uncertainties that are present in many accounting and auditing situations require consistent technical and ethical decision making. The case could be used in Intermediate Accounting I, as well as in undergraduate and graduate Auditing or Ethics classes.

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The effect of emergent technologies on accountant`s ethical blindness

10.4192/1577-8517-v21_3 ◽

2021 ◽

pp. 61-94

Author(s):

Karma Sherif ◽

◽

Hania Mohsin ◽

Keyword(s):

Artificial Intelligence ◽

Decision Making ◽

Internet Of Things ◽

Ethical Decision ◽

Ethical Decision Making ◽

Accounting Standards ◽

Emergent Technologies ◽

High Profile ◽

Distributed Ledger ◽

Technical Features

The accounting field has come under scrutiny after a number of high-profile ethical scandals dealing with organizational fraud has been tied to the profession. While several accounting standards have been established to ensure the integrity, objectivity, and professional competency of accountants; the power of the situation and individual motivations are challenges that may ethically blind accountants and result in fraud. In this paper, we explore the combinative effect of three emergent technologies: Blockchain-based, IoT-enabled and AI-empowered distributed ledger on reducing the risk of accounting ethical blindness. We examine how technical features of emergent technologies present both gains and challenges to ethical decision-making for the accounting profession. While some of these challenges can be overcome by adopting all three emerging technologies, others require social and legal interference to avoid the challenges of these technologies. Keywords: Emergent technology, accounting ethical blindness, blockchain, artificial intelligence, internet of things.

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AN ETHICAL DIMENSION TO DISCIPLINE AND TEACHERS' USE OF POWER

Sokoto Educational Review ◽

10.35386/ser.v17i1.18 ◽

2017 ◽

Vol 17 (1) ◽

pp. 10

Author(s):

Arasomwan Endurance Osawaru ◽

B O J Omatseye

Keyword(s):

Decision Making ◽

Ethical Decision ◽

Ethical Decision Making ◽

Codes Of Conduct ◽

Ethical Sensitivity ◽

Ethical Dimension ◽

Ethical Implications ◽

Moral Person ◽

Ethical Decisions

Schools have rules and codes of conduct that students are expected to abide by and respect. But when students go against these, and break the rules, then discipline becomes imperative. The implication is that rules and codes of conduct have ethical implications, where ethics is concerned with how a moral person ought to behave. In this same vein, it is expected that in disciplining, teachers should take an ethical posture. This defines who the moral person is. In essence, a teacher who has to enforce discipline must firstly make ethical decisions on it. In this regard, ethical decision making requires more than a belief on the importance of ethics of discipline, it also requires ethical sensitivity.

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Beyond the Code of Ethics, Part I: Complexities of Ethical Decision Making in Social Work Practice

Families in Society The Journal of Contemporary Social Services ◽

10.1606/1044-3894.55 ◽

2002 ◽

Vol 83 (5) ◽

pp. 474-482 ◽

Cited By ~ 19

Author(s):

Sophie Freud ◽

Stefan Krug

Keyword(s):

Decision Making ◽

Social Work ◽

Social Workers ◽

Ethical Decision ◽

Ethical Decision Making ◽

Code Of Ethics ◽

Social Work Practice ◽

National Association ◽

Management Tool ◽

Ethical Implications

The authors have acquired experience in, and opinions on, ethical decision making while serving on a (U.S.) National Association of Social Workers (NASW) peer consultation ethics call line. The authors agree with scholars who view all human perceptions and activities as shaped by values, with the concurrent need to become more self-conscious about the ethical dimension of our daily life and professional practice. It is argued that our social work code of ethics is a necessary but insufficient tool for ethical decision making. The Code of Ethics (National Association of Social Workers, 1996) is frequently used as a risk management tool, offering guidelines for practice which may or may not be compatible with the goals of social justice for which social work ideally stands. Additionally, the unique and unexpected ways ethical issues emerge in clinical practice work against attempts to apply the Code as a rule book. Distinctions between ethical, legal, and clinical issues are difficult, given that the two latter domains have inevitable ethical implications. The authors urge readers to supplement a model of purely rational, ethical decision making with their emotions and intuition as shaped by our culture and our profession. Ethical judgments are best made in small groups where members bring different perspectives and intuitions to the process while agreeing on basic humanistic values.

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