Chap 6-Ethics and Emerging Technology
Chap 6-Ethics and Emerging Technology
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Technology and Ethics
• The Internet boom has many benefits for society, allowing creation of
new tools and new ways for people to interact.
• With technological advances, however, the Internet has some negative
aspects. Example, it has created new concerns about privacy, and has
been hampered by spam and viruses.
• Technology can serve to promote or restrict human rights. use of
emerging technologies in such a way can maximize the benefits and
minimizing the harms.
• Ethics is particularly important for the accountancy profession based
on five basic principles:
• Integrity, objectivity, competence and
• Due care, confidentiality, and professional behavior
• However, emergence of new technologies raises some new challenges
for the profession to address.
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New Ethical Questions
• The increasing use of big data and AI can enable more consistent,
evidence-based and accurate decisions, often more quickly and
efficiently.
• Questions are being asked regarding the interaction b/n computers and
humans. Whatever the power of the machine, humans will still need to
be involved.
• So that people can be held accountable
4 • Explain the reasons behind a decision
New Ethical Questions..
• In many cases, ethical issues are only recognized when the technology
is:
• Already on the market
• Problems arise during its widespread use
• Ethics can then become a tool to clean up a mess that might have been
avoidable.
• Indeed, there are ethical theories and approaches that explicitly aim at
an early integration of ethics into the technology life cycle.
• Problem of this approach is that the future is unknown(we do not
know with certainty what will happen in the future).
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New Ethical Questions..
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New Ethical Questions..
Professional Responsibilities
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New Ethical Questions..
Professional Leadership Principles
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Digital Privacy
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Accountability and Trust
• Accountability and trust are important in using emerging technologies
(ET).
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Threats and Challenges..
Challenges in using Robotics in manufacturing
• As more and more connected devices join the IOT the amount of data
being generated is increasing.
• There are severe security implications of mass connectivity that need
to be addressed.
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Threats and Challenges..
• Companies have to plan carefully how this will affect the customer
facing application and how to best utilize the masses of data being
produced.
• The huge amount of data being generated on a daily basis has the
potential:
• To provide businesses with better insight into their customers as
well as their own business operations.
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