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Critical dialogical accountability: From accounting-based accountability to accountability-based accounting [PDF]
Critical Perspectives on Accounting, 2019 Abstract Society is demanding that its institutions be accountable for more than economic performance. However, much research in the social and environmental accounting (SEA) literature suggests that an increased level of reporting has not prompted the anticipated increased levels of accountability. Accountability is limited by what is disclosed, and
Dillard, Jesse, Vinnari, Eija
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Understanding accountability in algorithmic supply chains [PDF]
Conference on Fairness, Accountability and Transparency, 2023 Academic and policy proposals on algorithmic accountability often seek to understand algorithmic systems in their socio-technical context, recognising that they are produced by ‘many hands’.
Jennifer Cobbe +2 more
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Accountability in an Algorithmic Society: Relationality, Responsibility, and Robustness in Machine Learning [PDF]
Conference on Fairness, Accountability and Transparency, 2022 In 1996, Accountability in a Computerized Society [95] issued a clarion call concerning the erosion of accountability in society due to the ubiquitous delegation of consequential functions to computerized systems.
A. F. Cooper +3 more
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Accountability in artificial intelligence: what it is and how it works
Ai & Society, 2023 Accountability is a cornerstone of the governance of artificial intelligence (AI). However, it is often defined too imprecisely because its multifaceted nature and the sociotechnical structure of AI systems imply a variety of values, practices, and ...
Claudio Novelli +2 more
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Towards Accountability for Machine Learning Datasets: Practices from Software Engineering and Infrastructure [PDF]
Conference on Fairness, Accountability and Transparency, 2020 Datasets that power machine learning are often used, shared, and reused with little visibility into the processes of deliberation that led to their creation.
Ben Hutchinson +7 more
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How Platform-User Power Relations Shape Algorithmic Accountability: A Case Study of Instant Loan Platforms and Financially Stressed Users in India [PDF]
Conference on Fairness, Accountability and Transparency, 2022 Accountability, a requisite for responsible AI, can be facilitated through transparency mechanisms such as audits and explainability. However, prior work suggests that the success of these mechanisms may be limited to Global North contexts; understanding
Divya Ramesh +3 more
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Accounting, Auditing & Accountability Journal, 2021 PurposeDrawing on Adams (2017a) conceptualisation of value creation by organisations published in the Accounting, Auditing and Accountability Journal, the purpose of this paper is to develop a conceptualisation of how national governments can create ...
S. Abhayawansa, C. Adams, C. Neesham
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Outlining Traceability: A Principle for Operationalizing Accountability in Computing Systems [PDF]
Conference on Fairness, Accountability and Transparency, 2021 Accountability is widely understood as a goal for well governed computer systems, and is a sought-after value in many governance contexts. But how can it be achieved?
Joshua A. Kroll
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FAT*, 2020 As research on algorithms and their impact proliferates, so do calls for scrutiny/accountability of algorithms. A systematic review of the work that has been done in the field of 'algorithmic accountability' has so far been lacking.
M. Wieringa
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Accounting account account assessment [PDF]
Oditor - casopis za Menadzment, finansije i pravo, 2018 Excise duties are a special form of sales tax and one of the most tax forms. Excise is taxed products with inelastic demand, and taxpayers are manufacturers and importers. Tax base is determined by a measurement unit (kg, liter, etc.,), and the amounts are in absolute values (e.g., 50 to a pack of cigarettes din).
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