实现可响应的人工智能:从非殖民视角看待非洲的人工智能会计系统

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE
Angella Ndaka , Philippe J.C. Lassou , Konan Anderson Seny Kan , Samuel Fosso-Wamba
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引用次数: 0

摘要

本研究借鉴了非殖民主义和女性主义科学与技术研究方法,探讨了非洲背景下会计知识体系的权力动态。研究调查了传统的非洲本土会计制度,然后重点关注非洲大陆目前使用的会计制度以及人工智能带来的未来会计可能性。我们认为,虽然非洲目前使用的会计系统主要以西方为中心,但人工智能可能会复制和放大这种结构性和系统性的权力主导,从而对非洲大陆产生进一步的社会物质影响。为了减轻这些影响,我们提出了在人工智能会计系统的概念化、设计和采用方面的可应对性。从根本上说,我们的目标是展开讨论,重新思考这些系统如何在替代世界中解决社会问题,并考虑非洲背景下的替代和本土知识体系。为此,我们试图就如何设计和采用人工智能会计应用程序展开讨论,以反映和促进非洲社区生活和价值观中的客观性、透明度、问责制和可信性等基本原则。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Toward response-able AI: A decolonial perspective to AI-enabled accounting systems in Africa

This research draws from decolonial, and feminist Science and Technologies Studies approaches to explore the power dynamics of accounting knowledge systems in African contexts. It investigates traditional African indigenous accounting systems, then focuses on the current accounting systems used on the continent and future accounting possibilities presented by AI. We argue that while current accounting systems used in Africa are dominantly Western-centric, AI may reproduce and amplify this structural and systemic power dominance, which has further socio-material consequences on the continent. In trying to mitigate these effects, we propose response-ability in the conceptualization, design, and adoption of AI accounting systems. Fundamentally, we aim to open a discussion for rethinking how these systems can address social issues in alternative worlds and consider alternative and indigenous knowledge systems in African contexts. Toward this end, we seek to open conversations on how accounting AI applications can be designed and adopted in ways that reflect and promote the fundamental principles of objectivity, transparency, accountability, and trustworthiness as embedded locally in African community life and values.

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来源期刊
CiteScore
9.40
自引率
7.80%
发文量
91
期刊介绍: Critical Perspectives on Accounting aims to provide a forum for the growing number of accounting researchers and practitioners who realize that conventional theory and practice is ill-suited to the challenges of the modern environment, and that accounting practices and corporate behavior are inextricably connected with many allocative, distributive, social, and ecological problems of our era. From such concerns, a new literature is emerging that seeks to reformulate corporate, social, and political activity, and the theoretical and practical means by which we apprehend and affect that activity. Research Areas Include: • Studies involving the political economy of accounting, critical accounting, radical accounting, and accounting''s implication in the exercise of power • Financial accounting''s role in the processes of international capital formation, including its impact on stock market stability and international banking activities • Management accounting''s role in organizing the labor process • The relationship between accounting and the state in various social formations • Studies of accounting''s historical role, as a means of "remembering" the subject''s social and conflictual character • The role of accounting in establishing "real" democracy at work and other domains of life • Accounting''s adjudicative function in international exchanges, such as that of the Third World debt • Antagonisms between the social and private character of accounting, such as conflicts of interest in the audit process • The identification of new constituencies for radical and critical accounting information • Accounting''s involvement in gender and class conflicts in the workplace • The interplay between accounting, social conflict, industrialization, bureaucracy, and technocracy • Reappraisals of the role of accounting as a science and technology • Critical reviews of "useful" scientific knowledge about organizations
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