论人工智能在组织、研究和社会中的巨大作用

IF 8.3 2区 管理学 Q1 BUSINESS, FINANCE Critical Perspectives on Accounting Pub Date : 2024-07-14 DOI:10.1016/j.cpa.2024.102759
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引用次数: 0

摘要

本特刊的社论题为 "聚光灯下的人工智能"(Artificial Intelligence in the Spotlight),利用我们目前对人工智能(AI)的了解,面对我们经常遇到的对人工智能好处的无节制热情,我们呼吁遵守规则。简而言之,我们认为,对于人工智能大力推行的全面殖民化项目及其维持性基础设施,我们亟需持怀疑态度。我们借鉴自己和本特刊投稿人的分析,思考我们所看到的一个大胆的议程,即殖民我们的社区、我们的行为方式和我们的思想--从而使我们从根本上依赖于可靠性可疑的技术,而这些技术的算法是在企业安全的围墙后面秘密维护的。我们的论点是,人工智能之后出现的畸变、混乱和忧虑,可以被有意义地看作是一个巨无霸,一股不可阻挡的力量,随时准备在其乏味的道路上颠覆一切。我们以 "巨轮 "为喻,将 "人工智能置于聚光灯下"。我们呼吁所有学科的研究人员参与对人工智能巨轮的研究,并在公开场合和学术领域尽可能多地谈论其危险性。
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On the juggernaut of artificial intelligence in organizations, research and society

Capitalizing on what we currently know about artificial intelligence (AI), the editorial of this special issue, entitled “Artificial Intelligence in the Spotlight”, adds our voice to a call to order in the face of the unbridled enthusiasm we often encounter regarding the benefits of AI. In short, we maintain that there is a crucial need for skepticism about the all-out colonization project vigorously pursued by AI and its sustaining infrastructure. We draw on our own analysis and that of the contributors to this special issue to consider what we see as a bold agenda for colonizing our communities, our ways of doing, and our minds – so that we become fundamentally dependent on technologies whose reliability is dubious and whose algorithms are secretly maintained behind the safety of corporate walls. Our thesis is that the cacophony of aberrations, disorder, and worries that emerge in the wake of AI can be meaningfully viewed as a juggernaut, an inexorable force that is ready to unsettle all things in its tedious path. The juggernaut metaphor constitutes our way of putting “artificial intelligence in the spotlight”. We call for researchers from all disciplines to engage in the study of the AI juggernaut and speak out as much as they can, in public and in academic spheres, about its dangers.

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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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