Introduction to Emerging Technologies: Ethics and Professionalism

Technology and Ethics

• The internet boom has both benefits (new tools and interactions) and negative aspects (concerns about privacy, spam, and viruses)
• Technology can promote or restrict human rights, and its use should aim to maximize benefits and minimize harms

General Ethical Principles

• Ethics is important for the accountancy profession based on five basic principles:
  • Integrity: upholding the highest standards of moral and ethical conduct
  • Objectivity: maintaining a neutral and unbiased approach
  • Professional Competence and Due Care: possessing necessary knowledge, skills, and experience
  • Confidentiality: maintaining the confidentiality of client information
  • Professional Behavior: adhering to the code of ethics established by the professional accounting body

New Ethical Questions

• The increasing use of big data and AI raises questions around discriminatory outcomes and the need for human involvement for accountability
• Ethics of technology tends to arrive late, often after problems arise during widespread use
• Ethical theories and approaches aim to integrate ethics into the technology life cycle, but face the challenge of unpredictable future outcomes

Professional Responsibilities

• Ethical principles related to professional responsibilities include:
  • Maintaining high standards of professional competence, conduct, and ethical practice
  • Accessing computing and communication resources only when authorized by the public good
  • Striving for high quality in processes and products
  • Knowing and respecting existing rules and providing professional review

Professional Leadership Principles

• Ethical principles related to professional leadership include:
  • Managing personnel and resources to enhance working life
  • Ensuring the public good is the central concern
  • Creating opportunities for professional growth
  • Using care when modifying or retiring systems
  • Recognizing and taking care of systems integrated into the infrastructure of society

Digital Privacy

• Digital Privacy encompasses three sub-categories:
  • Information Privacy: the freedom to determine how digital information is collected and used
  • Communication Privacy: the freedom to communicate digitally with secure and private interactions
  • Individual Privacy: the right to exist freely on the internet, choosing what information to be exposed to

Accountability and Trust

• Accountability and trust are crucial in using emerging technologies, which can bring new risks and require understanding and mitigation to build confidence

Threats and Challenges

• Ethical and regulatory challenges include:
  • Counter-terrorism and law enforcement informatics via predictive analytics and AI
  • Real-time horizon scanning and data mining for threats and information sharing
  • Automated cyber-security and information assurance
  • Robotic policing and enhanced surveillance
• Challenges in using Artificial Intelligence include:
  • Data quality and potential job replacement
  • Ensuring AI is used to benefit humanity
• Challenges in using Robotics in manufacturing include:
  • Job replacement and automation of complex jobs
  • Cybersecurity concerns and potential for greater productivity
• Challenges in using the Internet of Things include:
  • Security implications of mass connectivity and data generation
  • Planning for customer-facing applications and data utilization
• Challenges in using Big Data include:
  • Providing insights into customers and business operations
  • Surfacing data to humans in a comprehensible way

Technology and Ethics

• The internet boom has both benefits (new tools and interactions) and negative aspects (concerns about privacy, spam, and viruses)
• Technology can promote or restrict human rights, and its use should aim to maximize benefits and minimize harms

General Ethical Principles

• Ethics is important for the accountancy profession based on five basic principles:
  • Integrity: upholding the highest standards of moral and ethical conduct
  • Objectivity: maintaining a neutral and unbiased approach
  • Professional Competence and Due Care: possessing necessary knowledge, skills, and experience
  • Confidentiality: maintaining the confidentiality of client information
  • Professional Behavior: adhering to the code of ethics established by the professional accounting body

New Ethical Questions

• The increasing use of big data and AI raises questions around discriminatory outcomes and the need for human involvement for accountability
• Ethics of technology tends to arrive late, often after problems arise during widespread use
• Ethical theories and approaches aim to integrate ethics into the technology life cycle, but face the challenge of unpredictable future outcomes

Professional Responsibilities

• Ethical principles related to professional responsibilities include:
  • Maintaining high standards of professional competence, conduct, and ethical practice
  • Accessing computing and communication resources only when authorized by the public good
  • Striving for high quality in processes and products
  • Knowing and respecting existing rules and providing professional review

Professional Leadership Principles

• Ethical principles related to professional leadership include:
  • Managing personnel and resources to enhance working life
  • Ensuring the public good is the central concern
  • Creating opportunities for professional growth
  • Using care when modifying or retiring systems
  • Recognizing and taking care of systems integrated into the infrastructure of society

Digital Privacy

• Digital Privacy encompasses three sub-categories:
  • Information Privacy: the freedom to determine how digital information is collected and used
  • Communication Privacy: the freedom to communicate digitally with secure and private interactions
  • Individual Privacy: the right to exist freely on the internet, choosing what information to be exposed to

Accountability and Trust

• Accountability and trust are crucial in using emerging technologies, which can bring new risks and require understanding and mitigation to build confidence

Threats and Challenges

• Ethical and regulatory challenges include:
  • Counter-terrorism and law enforcement informatics via predictive analytics and AI
  • Real-time horizon scanning and data mining for threats and information sharing
  • Automated cyber-security and information assurance
  • Robotic policing and enhanced surveillance
• Challenges in using Artificial Intelligence include:
  • Data quality and potential job replacement
  • Ensuring AI is used to benefit humanity
• Challenges in using Robotics in manufacturing include:
  • Job replacement and automation of complex jobs
  • Cybersecurity concerns and potential for greater productivity
• Challenges in using the Internet of Things include:
  • Security implications of mass connectivity and data generation
  • Planning for customer-facing applications and data utilization
• Challenges in using Big Data include:
  • Providing insights into customers and business operations
  • Surfacing data to humans in a comprehensible way

This quiz covers the ethics and professionalism aspects of emerging technologies, including technology and ethics, new ethical questions, digital privacy, and professional responsibilities.