Ethics of autonomous weapons systems and its applicability to any AI systems

Most artificial intelligence technologies are dual-use. They are incorporated into both peaceful civilian applications and military weapons systems. Most of the existing codes of conduct and ethical principles on artificial intelligence address the former while largely ignoring the latter. But when these technologies are used to power systems specifically designed to cause harm, the question must be asked as to whether the ethics applied to military autonomous systems should also be taken into account for all artificial intelligence technologies susceptible of being used for those purposes. However, while a freeze in investigations is neither possible nor desirable, neither is the maintenance of the current status quo. Comparison between general-purpose ethical codes and military ones concludes that most ethical principles apply to human use of artificial intelligence systems as long as two characteristics are met: that the way algorithms work is understood and that humans retain enough control. In this way, human agency is fully preserved and moral responsibility is retained independently of the potential dual-use of artificial intelligence technology.     

How bad is your company? Measuring corporate wrongdoing beyond the magic of ESG metrics

Most attempts to measure corporate wrongdoing rely on data and indices sold by environmental, social, and governance (ESG) data providers. Developed for investors and market players, ESG data have been widely used in academia, but so far, little research has been conducted to assess and overcome the limitations of ESG indices. In this article, we take a first step in this direction and propose using an M-quantile regression approach to develop an index of corporate wrongdoing, understood as firms' involvement in controversies over universal human rights. We apply our proposed methodology to a novel and unique hand-collected dataset of 380 large publicly-listed firms from both advanced and emerging economies, covering the period 2003–2012. We discuss the importance of these indices for managers and practitioners.     

Reproducibility in Accounting Research: Views of the Research Community

We have little knowledge about the prevalence of irreproducibility in the accounting literature. To narrow this gap, we conducted a survey among the participants of the 2019 JAR Conference on their perceptions of the frequency, causes, and consequences of irreproducible research published in accounting journals. A majority of respondents believe that irreproducibility is common in the literature, constitutes a major problem, and receives too little attention. Most have encountered irreproducibility in the work of others (although not in their own work) but chose not to pursue their failed reproduction attempts to publication. Respondents believe irreproducibility results chiefly from career or publication incentives as well as from selective reporting of results. They also believe that practices like sharing code and data combined with stronger incentives to replicate the work of others would enhance reproducibility. The views of accounting researchers are remarkably similar to those expressed in a survey by the scientific journal Nature. We conclude by discussing the implications of our findings and provide several potential paths forward for the accounting research community.     

The megamarketing of microfinance: Developing and maintaining an industry aura of virtue

The current socio-economic climate is marked by an increased focus on corporate responsibility and the role of business in society. In this climate, megamarketing – efforts to develop and sustain an industry or market by gaining the cooperation and support of various stakeholders and publics – is an increasingly relevant approach. Current research in megamarketing focuses on understanding how various industry actors and stakeholders establish the legitimacy of a given industry by accommodating prevailing regulatory, normative, and cultural-cognitive structures. In contrast, this paper examines megamarketing efforts that go beyond such attempts to establish legitimacy towards establishing an industry as a virtuous entity displaying qualities that surpass minimal accepted standards and ‘business-as-usual.’ Inspired by work on virtue ethics in organisational studies, we develop the concept of industry aura: a ‘halo’ of unique and authentic virtues that characterise an industry. We explore the development of industry aura by surveying the discursive megamarketing tactics through which microfinance has been established as a virtuous industry. We conducted qualitative and quantitative analyses of 589 articles about microfinance appearing in five selected newspapers between 1986 and 2016. Our findings reveal three sets of megamarketing discursive tactics: 1) diagnostic framing and social mission framing, deployed to establish microfinance as a virtuous entity; 2) virtue anchoring and frame bridging, used to defend the industry’s aura in times of authenticity crisis; and 3) diagnostic and social-mission reframing aimed at recovering the tarnished aura of microfinance. Our paper enriches megamarketing research by charting relevant terrain that stretches beyond the established vectors of legitimacy theorizing and offers important implications for megamarketing practitioners.     

Dualistic Discourse and Immigration Policy

Abstract:

The central question in immigration policy is whether to support less immigration through more “restrictive” laws and procedures or whether to support more immigration through a “relaxation” of existing laws. Recently, however, a second debate has arisen on one side of this debate regarding the appropriate types of arguments that may be used to support “restrictive” immigration. Ross Douthat refers to this dispute as the “race versus economics” question: using “race-based” arguments is not legitimate; while an “economic” or a “fact-based” argument is regarded as legitimate. We argue that this distinction in anti-immigration rhetoric is more apparent than real. Using the two most common historical “tropes” in immigration policy, “criminal” and “worker,” we find that racist, anti-ethnic, and classist assumptions pervade U.S. immigration law and policy and have been far more influential in formulating actual policy than either economic or “fact-based” analysis. The central problem with restrictive immigration policy is that its primary purpose is to determine who is eligible to be an American, and who is not; in other words, immigration policy is, by its fundamental intent, invidious. The question is whether it is possible to exclude individuals on these “legitimate” grounds without relying on “illegitimate” invidious distinctions?     

Towards measuring professionalism in accounting

This paper develops an instrument that measures accounting professionalism. The instrument's development was informed by literature on professionalism, similar to the genesis of instruments developed in other fields (i.e., sociology, medicine and pharmacy), and interviews with practising accountants and accounting academics. An exploratory factor analysis of 516 survey responses received from members of Chartered Accountants Australia and New Zealand (CAANZ) produced four sub-dimensions of accounting professionalism: ethics and independence, altruism, respect for others, and excellence. This four-factor model and a unidimensional model were tested using confirmatory factor analysis. The four-factor model proved superior to the unidimensional one and produced a final instrument with strong psychometric properties.     

论探究可持续发展战略伦理基础的哲学依据

社会发展不仅是受利益驱动规律作用的纯自然历史进程,也是内含着道德价值意蕴的社会历史进程。可持续发展战略的实现不仅需要相关制度、政策的安排,更重要的是需要与之相适应的伦理基础,运用道德的约束力,依靠内在信念和社会舆论的作用,以人类发自于内心的自觉行为来保证人与环境的共同协调发展。可持续发展战略的伦理基础是其充满生机和活力的精神源泉。     

译者伦理视角下的翻译质量评估

传统翻译理论以忠实作为翻译的准则,随着翻译研究的进一步深入,翻译理论从忠实／不忠实问题转向伦理观念。对翻译质量进行评估依赖一定的标准,而不同的翻译观、不同的译者伦理有不同的翻译标准。本文以Chesterman的五种翻译伦理模式为依据,分析探讨译者伦理和翻译质量评估之间的关系。     

反思与定位：建构中国特色的政府绩效管理

当前中国政府绩效管理过程中政府自身之＂被动＂、学术界倡导绩效管理理念之＂冲动＂、媒体舆论对政府绩效评估之＂盲动＂、社会公民在政府绩效管理中之＂不动＂现象,值得剖析与反思;只有清醒领悟政府绩效管理是一场持续渐进之运动,只有建构以伦理与制度结合之中国特色的政府绩效管理,才有助于实现政府持续改进、人民满意与社会和谐之目的。     

Ethical characteristics of human resources management in Chinese enterprises: An empirical study based on content analysis of employee manuals

This paper identifies five dimensions of human resource management ethics (HRME) from the extant literature, namely ethical values, rights, fairness and justice, openness, and ethical care. Based on employee manuals of 160 companies, this paper conducts a content analysis to identify the characteristics and differences of HRME in various types of firms and different industries. Results indicate that the status quo of HRME in Chinese firms is far from being satisfactory due to the lack of ethical care, unfair and nontransparent employee appraisal procedures and outcomes. The results also show that there are significant differences in the five dimensions of HRME among state-owned enterprises, private enterprises, joint ventures, and foreign companies. It is also found that there is no significant interaction effect between enterprise ownership type and industry on HRME.