Chapter Six

Ethics and professionalism of emerging

technologies

01/22/2025 1
Course Content
• Technology and ethics
• Digital privacy
• Accountability and trust
• Treats and challenges

01/22/2025 2
Technology and Ethics
• Many technology have been discussed
• AR
• VR
• AI
• Data science and more…
• The technology has come up with excited features but also,
• Created concerns about privacy, and it has been hampered by spam and
viruses.
• Moreover, even as it serves as a medium for communication across the globe,
it threatens to cut off people who lack access to it.

01/22/2025 3
Cont…
• Therefore, establishing the proper legal or regulatory system to
ensure that technology capable of abuse is not in fact abused and
that the benefits of technology are shared among all.
• Ethics is particularly important for the accountancy profession, with a
code for professional ethics based on five basic principles:
• Integrity, objectivity, competence and due care, confidentiality, and
professional behavior.
• However, the emergence of new technologies raises some new challenges for
the profession to address.

01/22/2025 4
New ethical questions

• Assuming, data science technology based on the real world

data and considering the following assumption:
• Biased data – may lead to discriminatory outcomes
• Personalization, and the impact of tailoring decisions very
specifically to individuals, based on preferences, activities and
other features.
• Benefit and lose
• Unfair or unethical

01/22/2025 5
Cont…
• So different questions are arosed
• Do you think that it is necessary to rely on machines and give all the
opportunity to decide?
• Interaction among human and machine
• How much reliance are we supposed to put on models?
• In any case there should be accountability
• So what can we do?
• Can we Integrate ethical rules before delivery?
• Do everyone knew how the machine operate?

01/22/2025 6
General ethical principles Professional responsibilities.

• Common ethical rules that must be • Ethical principles related to professional responsibility
applied in all technologies • Strive to achieve high quality in both the processes and
products of professional work.
• Contribute to society and to human • Maintain high standards of professional competence, conduct,
well-being, acknowledging that all and ethical practice.
people are stakeholders in computing. • Know and respect existing rules pertaining to professional work.
• Accept and provide appropriate professional review.
• Avoid harm.
• Give comprehensive and thorough evaluations of computer
• Be honest and trustworthy. systems and their impacts, including analysis of possible risks.
• Be fair and take action not to • Perform work only in areas of competence.
discriminate • Foster public awareness and understanding of computing,
related technologies, and their consequences.
• Respect the work required to produce • Access computing and communication resources only when
new ideas, inventions, creative works, authorized or when compelled by the public good.
and computing artifacts. • Design and implement systems that are robustly and usably
secure.
• Respect privacy.
• Honor confidentiality
01/22/2025 7
Cont…
• Ethical principles related to professional leadership
• Ensure that the public good is the central concern during all professional computing work.
• Articulate, encourage acceptance of and evaluate fulfillment of social responsibilities by
members of the organization or group.
• Manage personnel and resources to enhance the quality of working life.
• Articulate, apply, and support policies and processes that reflect the principles of the Code.
• Create opportunities for members of the organization or group to grow as professionals.
• Use care when modifying or retiring systems. Interface changes, the removal of features,
and even software updates have an impact on the productivity of users and the quality of
their work.
• Recognize and take special care of systems that become integrated into the infrastructure
of society.

01/22/2025 8
Digital Privacy
• Digital Privacy is the protection of personally
identifiable or business identifiable information that is
collected from respondents through information
collection activities or from other sources.
• Information privacy,
• Communication privacy
• Individual privacy

01/22/2025 9
Cont…
• Communication Privacy
• individuals should have the freedom, or right, to communicate information
digitally with the expectation that their communications are secure.
• Communication can be intercepted
• So what to do?
• Confidentiality, integrity and authentication
• Transparency(organization)
• Individual privacy
• Is the notion that individuals have a right to exist freely on the internet, in that
they can choose what types of information they are exposed to, and more
importantly that
• Unwanted information should not interrupt them, example of a digital breach of
individual privacy would be an internet user receiving unwanted ads and emails/spam, or
a computer virus that forces the user to take actions they otherwise wouldn’t.

01/22/2025 10
Some Digital Privacy Principles
• Some examples you have to consider to make your data as well as
communication private
• Data Minimization: collect the minimal amount of information necessary from
individuals and businesses consistent with the Department’s mission and legal
requirements.
• Transparency: Notice covering the purpose of the collection and use of identifiable
information will be provided in a clear manner. Information collected will not be used
for any other purpose unless authorized or mandated by law.
• Accuracy: Information collected will be maintained in a sufficiently accurate, timely,
and complete manner to ensure that the interests of the individuals and businesses are
protected.
• Security: Adequate physical and IT security measures will be implemented to ensure
that the collection, use, and maintenance of identifiable information are properly
safeguarded and the information is promptly destroyed in accordance with approved
records control schedules.
01/22/2025 11
Accountability and Trust
• Accountability and trust are so important in using emerging
technologies.
• There could be good feature and risks as well
• Technology may provide better accuracy, speed and other
• People may feel unwilling to judge and intervene the machine
• The machine has taken the role of individuals responsibility
• The obligation of an individual or organization to account for its activities,
accept responsibility for them, and to disclose the results in a transparent
manner.

01/22/2025 12
Treats and Challenges
• Ethical and regulatory challenges
• Challenges of using technologies like AI, IoT, and big data
• With the growing feature of the technology
• There is always concern of security
• Role of technologies such as AI, IoT, Machine Learning and Big Data play in
enhancing the security of an organization,
• Counter-terrorism and law enforcement informatics via predictive analytics and artificial
intelligence.
• Real-time horizon scanning and data mining for threats and information sharing
• Automated cyber security and information assurance
• Enhanced Surveillance (chemical and bio-detection sensors, cameras, drones, facial
recognition, license plate readers)
• Simulation and augmented reality technologies for training and modeling

01/22/2025 13
Cont…
• Roles of the technologies…:
• Safety and security equipment (including bullet and bomb proof) made
with lighter and stronger materials
• Advanced forensics enabled by enhanced computing capabilities
(including future quantum computing)
• Situational awareness capabilities via GPS for disaster response and crisis
response scenarios
• Biometrics: assured identity security screening solutions by bio-signature:
(every aspect of your physiology can be used as a bio-signature. Measure
unique heart/pulse rates, electrocardiogram sensor, blood oximetry, skin
temperature)
• Robotic Policing (already happening in Dubai!)

01/22/2025 14
Challenges in using Artificial Intelligence Challenges in using Robotics in manufacturing

• Is applied in different domains now • The pros and cons of robotics in

• AI is only as good as the data it is manufacturing industry:
exposed to, • Production may increase but
• Challenges may present humans being would also lose their
• How a business teaches and develops its AI jobs.
will be the major factor in its usefulness. • Greater capability and handling
• Humans could be the weak link here, as complex job and potential greater
people are unlikely to want to input masses productivity but this also raises
of data into a system.
ethical and cyber security concerns.
• Another dilemma that comes along with AI
is its potential to replace human workers.
• So, Managing the challenges posed by AI
will require careful planning to ensure that
the full benefits are realized and risks are
mitigated.
01/22/2025 15
Challenges in using the Internet of
Things Challenges in Big Data
• IoT has a vast application in different • Data can be incredibly useful for,
sectors. • Spotting trends
• Some challenges • Analyzing impacts,
• As more and more connected devices • But surfacing all this data to humans in a
(such as smartwatches and fitness way that they can understand can be
trackers) join the Internet of Things (IoT) challenging.
the amount of data being generated is
increasing.
• Companies will have to plan
carefully how this will affect the
customer-facing application and how to
best utilize the masses of data being
produced.
• There are also severe security implications
of mass connectivity that need to be
addressed.
01/22/2025 16
Treats
• Write down some risks in emerging technologies like driverless cars,
drones, and IoT?
• New and emerging technologies pose significant opportunities for businesses
if they utilize them well and understand their true value early on.
• They also pose risks and questions not only to business but to society as a
whole.
• Planning for how to deal with these emerging technologies and where value
can be derived while assessing potential risks before they become a fully-
fledged reality is essential for businesses that want to thrive in the world of
AI, Big Data and IoT.

01/22/2025 17
Cont…
• Some risks of emerging technology are
• Driverless car: while a compelling option for future fleer cars, companies could
crash and burn from claims related to bodily injury and property damage.
• Wearables: Google glass, Fitbit and other wearables can expose companies to
the invasion of privacy claims that may not be covered by general liability or
personal injury claims that weren’t foreseen.
• Drones: Turbulence is in the offing for manufacturers and organizations that
fail to protect themselves for property damage and bodily injury, as well as
errors and omissions.
• Internet of things: The proliferation of sensors and cross-platform integration
creates potential exposure from privacy invasion, bodily injury and property
damage that may connect an organization to huge liabilities.
01/22/2025 18