Artificial intelligence activities and ethical approaches in leading listed companies in the European Union

Enrique Bonsón,Domenica Lavorato,Rita Lamboglia,Daniela Mancini

International Journal of Accounting Information Systems（2021）

Cited 13|Views13

No score

Abstract

•Artificial intelligence generates benefits but implies risks and ethical challenge.•Companies voluntarily disclose artificial intelligence initiatives in reports.•Integrated framework developed for artificial intelligence disclosure practices.•Investigated artificial intelligence activities and ethic of European companies.•Provided a taxonomy and a definition for artificial intelligence disclosure.

Translated text

Key words

Artificial Intelligence,Content analysis,Corporate ethics,Non-financial reporting,Voluntary disclosure theories

AI Read Science

Must-Reading Tree

Example

Generate MRT to find the research sequence of this paper

Chat Paper

Summary is being generated by the instructions you defined