Results 11 to 20 of about 1,440,360 (383)
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
J. Dillard, E. Vinnari
semanticscholar +4 more sources
Accounting and accountability in the Anthropocene [PDF]
Accounting, Auditing & Accountability Journal, 2019 Purpose The purpose of this paper is to interrogate the nature and relevance of debates around the existence of, and ramifications arising from, the Anthropocene for accounting scholarship.
J. Bebbington +6 more
semanticscholar +6 more sources
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
semanticscholar +1 more source
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
semanticscholar +1 more source
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
semanticscholar +1 more source
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
semanticscholar +1 more source
Accounting, Auditing & Accountability Journal, 2022 PurposeThe purpose of this paper is to explore how blockchain and triple-entry accounting technologies may improve non-governmental organisation (NGO) accountability by amplifying the social and economic outcomes of aid.
S. Kuruppu +2 more
semanticscholar +1 more source
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
semanticscholar +1 more source
Blockchain in the accounting, auditing and accountability fields: a bibliometric and coding analysis
Accounting, Auditing & Accountability Journal, 2021 PurposeThis study aims to offer a bibliometric and coding analysis of blockchain articles published in the accounting, auditing and accountability fields.Design/methodology/approachThe data were collected using the Scopus database and a bibliometric and ...
Silvana Secinaro +3 more
semanticscholar +1 more source