scholarly journals The students' and graduates' perception of the potential usefulness of Artificial Intelligence (AI) in the academic curricula of Finance and Accounting Courses

e-mentor ◽  
2021 ◽  
Vol 92 (5) ◽  
pp. 16-25
Author(s):  
Barbara Grabińska ◽  
◽  
Mariusz Andrzejewski ◽  
Konrad Grabiński

The application of computer-based technologies in academic education has at least three decades of history and experience. In some study fields, it has been present since the very beginning, while in others it has become a necessity only in recent years. The ongoing technological revolution is disrupting the traditional professions with fundamental changes and – in some cases – even with the threat of disappearance of jobs. The finance and accounting professions are expected to undergo a technological change in the near future. While the changes are visible at the corporate level, university education seems to lag one step behind. We conducted a study among the students and graduates of the finance and accounting line of studies at the Cracow University of Economics. Using regression analysis, we investigate the perception of the usefulness of courses providing knowledge on new technologies like Artificial Intelligence (AI). We use a unique Polish setting, which is a leader in terms of outsourcing services. Our findings show that both students and graduates are aware of the importance of technological change. The courses teaching basic subjects are essential, but the current expectations are much higher in terms of the application of new technology based on AI in finance and accounting.

2021 ◽  
Vol 73 (3) ◽  
pp. 545-589 ◽  
Author(s):  
Helen V. Milner ◽  
Sondre Ulvund Solstad

ABSTRACTDo world politics affect the adoption of new technology? States overwhelmingly rely on technology invented abroad, and their differential intensity of technology use accounts for many of their differences in economic development. Much of the literature on technology adoption focuses on domestic conditions. The authors argue instead that the structure of the international system is critical because it affects the level of competition among states, which in turn affects leaders’ willingness to enact policies that speed technology adoption. Countries adopt new technology as they seek to avoid being vulnerable to attack or coercion by other countries. By systematically examining states’ adoption of technology over the past two hundred years, the authors find that countries adopt new technologies faster when the international system is less concentrated, that changes in systemic concentration have a temporally causal effect on technology adoption, and that government policies to promote technology adoption are related to concerns about rising international competition. A competitive international system is an important incentive for technological change and may underlie global technology waves.


2019 ◽  
Vol 3 (2) ◽  
pp. 34
Author(s):  
Hiroshi Yamakawa

In a human society with emergent technology, the destructive actions of some pose a danger to the survival of all of humankind, increasing the need to maintain peace by overcoming universal conflicts. However, human society has not yet achieved complete global peacekeeping. Fortunately, a new possibility for peacekeeping among human societies using the appropriate interventions of an advanced system will be available in the near future. To achieve this goal, an artificial intelligence (AI) system must operate continuously and stably (condition 1) and have an intervention method for maintaining peace among human societies based on a common value (condition 2). However, as a premise, it is necessary to have a minimum common value upon which all of human society can agree (condition 3). In this study, an AI system to achieve condition 1 was investigated. This system was designed as a group of distributed intelligent agents (IAs) to ensure robust and rapid operation. Even if common goals are shared among all IAs, each autonomous IA acts on each local value to adapt quickly to each environment that it faces. Thus, conflicts between IAs are inevitable, and this situation sometimes interferes with the achievement of commonly shared goals. Even so, they can maintain peace within their own societies if all the dispersed IAs think that all other IAs aim for socially acceptable goals. However, communication channel problems, comprehension problems, and computational complexity problems are barriers to realization. This problem can be overcome by introducing an appropriate goal-management system in the case of computer-based IAs. Then, an IA society could achieve its goals peacefully, efficiently, and consistently. Therefore, condition 1 will be achievable. In contrast, humans are restricted by their biological nature and tend to interact with others similar to themselves, so the eradication of conflicts is more difficult.


Author(s):  
Paul Nemitz

Given the foreseeable pervasiveness of artificial intelligence (AI) in modern societies, it is legitimate and necessary to ask the question how this new technology must be shaped to support the maintenance and strengthening of constitutional democracy. This paper first describes the four core elements of today's digital power concentration, which need to be seen in cumulation and which, seen together, are both a threat to democracy and to functioning markets. It then recalls the experience with the lawless Internet and the relationship between technology and the law as it has developed in the Internet economy and the experience with GDPR before it moves on to the key question for AI in democracy, namely which of the challenges of AI can be safely and with good conscience left to ethics, and which challenges of AI need to be addressed by rules which are enforceable and encompass the legitimacy of democratic process, thus laws. The paper closes with a call for a new culture of incorporating the principles of democracy, rule of law and human rights by design in AI and a three-level technological impact assessment for new technologies like AI as a practical way forward for this purpose. This article is part of a theme issue ‘Governing artificial intelligence: ethical, legal, and technical opportunities and challenges’.


2019 ◽  
Vol 8 (10) ◽  
pp. 1618 ◽  
Author(s):  
Ferro ◽  
Nicholson ◽  
Koka

Background: The field of implant dentistry education is rapidly evolving as new technologies permit innovative methods to teach the fundamentals of implant dentistry. Methods: Literature from the fields of active learning, blended learning, augmented reality, artificial intelligence, haptics, and mixed reality were reviewed and combined with the experience and opinions of expert authors. Both positive and negative aspects of the learning methods are presented. Results and Conclusion: The fundamental objectives of teaching and learning remain unchanged, yet the opportunities to reach larger audiences and integrate their learning into active experiences are evolving due to the introduction of new teaching and learning methodologies. The ability to reach a global audience has never been more apparent. Nevertheless, as much as new technology can be alluring, each new method comes with unique limitations.


2021 ◽  
Vol 12 ◽  
Author(s):  
Yingjing Duan ◽  
Jie Zhang ◽  
Xiaoqing Gu

With the development of artificial intelligence (AI), it is imperative to combine design methods with new technologies. From the perspective of the personalized design of derived images of art paintings, this study analyzes the new user demand generated by the current situation and background of personalized design, puts forward a new method of derivative design based on AI emotion analysis, verifies the feasibility of the new method by constructing a personalized design system of derived images of art paintings driven by facial emotion features, and explores the method of combining AI emotion recognition, emotion analysis, and personalized design. This study provides new ideas for the design of art derivatives for the future with massive personalized demand. Thinking and practicing from the perspective of the development of new technology will promote the change of design paradigms in the digital age.


2018 ◽  
Vol 5 (4) ◽  
pp. 6-17
Author(s):  
Eugénio Oliveira

When planting our human print in a new technology-driven world we should ask, remembering Neil Armstrong in 1969, “after many small steps for AI researchers, will it result in a giant leap in the unknown for mankind?” An “Artificial Intelligence-first” world is being preached all over the media by many responsible players in economic and scientific communities.This letter states our belief in AI potentialities, including its major and decisive role in computer science and engineering, while warning against the current hyping of its near future. Although quite excited by several recent interesting revelations about the future of AI, we here argue in favor of a more cautious interpretation of the current and future AI-based systems potential outreach.We also include some personal perspectives on simple remedies to preventing recognized possible dangers. We advocate a set of practices and principles that may prevent the development of AI-based systems prone to be misused.Accountable “Data curators”, appropriate Software Engineering specification methods, the inclusion, when needed, of the “human in the loop”, software agents with emotion-like states might be important factors leading to more secure AI-based systems.Moreover, to inseminate ART in Artificial Intelligence, ART standing for Accountability, Responsibility and Transparency, becomes also mandatory for trustworthy AI-based systems.This letter is an abbreviation of a more substantial article to be published in IJCA journal.


2021 ◽  
Vol 3 (2) ◽  
pp. 341-359
Author(s):  
Mahmoud S. Elsherif

Predicting a crime before it occurs is not considered unseen, but rather a probable prediction, it may even be probable, concerned with analyzing a large amount of data according to algorithms prepared in advance for this purpose, that modern technology produced by artificial intelligence has had a great impact in aborting crime early. The fight against criminality is a necessary and vital matter that is renewed and developed according to the reality of its society, and the curtain does not fall - at the same time - on the jurisprudential theories that have always lurked with the criminal, sometimes analyzing him psychologically, sometimes socially, and sometimes biologically, in order to assess his criminal seriousness, and apply appropriate measures to prevent his return to crime. Once again, the algorithms - which are the backbone of AI - are taking on the task more precisely, faster, and cost less. However, the novelty of this method has added a kind of ambiguity in determining its legal nature and legality. With regard to the legal nature, we find that they are no more than security measures that are included in the duties of the arresting officers, because the prediction of a crime precedes its commission of course, and therefore no inference or investigation procedures of any kind can be taken regarding it. As for the legality of using artificial intelligence to predict the crime despite its risks affecting the constitutional right to protect personal data, however, those risks are quickly dispelled in the case in which the legislator is involved in enacting criminal protection for that data, as well as granting law enforcement officers the appropriate restrictive authority to be able to activate This new technology aims to reduce crime in the near future.


Author(s):  
Jawaharlal Mariappan ◽  
Angela Shih ◽  
Peter G. Schrader ◽  
Robert Elmore

Use of multimedia and new technologies has become very common in education and the corporate training industry. Unlike text-on-the-screen (page-turner) instructions, multimedia based interactions involve audio, video, animation and rich graphics. These attributes are very appealing to learners, and have become the predominant approach to deliver self-paced learning material. The use of multimedia and computer-based training has improved web-based as well as computer-based training and instructional delivery tremendously. However, providing an authentic learning experience requires much more than multimedia. It requires an active learning approach built on sound principles of instructional design. Scenario Based Learning (SBL) is an effective pedagogical approach which utilizes new technology and provides an excellent framework for active learning. This paper presents a SBL approach and its application to teach engineering. This approach will engage learners, increase their interest, improve knowledge retention, and facilitate understanding of the physical meaning behind abstract concepts.


Author(s):  
Nicola Del Sarto ◽  
Andrea Piccaluga

Artificial intelligence is profoundly changing the way in which companies compete and do business. In particular, artificial intelligence can represent a very interesting opportunity for small and medium-sized enterprises, which are constantly looking for new technologies to be able to remain competitive in a turbulent market. However, research exploring how SMEs may successfully adopt artificial intelligence technology are missing. To address this gap, the authors reviewed the literature on artificial intelligence and identified four key features that SMEs need to consider when implementing this technology represented by people, processes, products, and customers. After that they described four cases of Italian SMEs which have adopted successfully this new technology taking into account one of the four dimensions. The study contributes to the literature on artificial intelligence and SMEs and may be helpful for managers who want to adopt this technology within their company.


1992 ◽  
Vol 24 (2) ◽  
pp. 273-288 ◽  
Author(s):  
N Alderman ◽  
M M Fischer

Despite a growing body of empirical evidence that demonstrates the nature of spatial variations in innovation and the adoption of new technologies, few studies have been conducted in such a way as to enable direct comparisons between different countries, either to establish international differences in innovative performance or to identify differences in regional patterns in different national contexts, particularly between EC and non-EC countries within Europe. In this paper the results of recent surveys of comparable industries in Great Britain and Austria are used to begin to address this issue, with particular attention to some of the inherent difficulties in undertaking such comparisons. By using a mixture of simple cross-tabulations and multivariate logit models, differences between the two countries in the adoption of a number of new process technologies based upon microelectronics in the spheres of manufacturing production, design, and coordination are identified. It is suggested that, not only does Austria lag Great Britain in the introduction of new technology, but that variations between similar types of region are more pronounced and entrenched in Austria at the present time.


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