The Role of Personal Values in Forming the AI Ethics of Prospective Accountants
This study aims to discuss how to form AI (Artificial Intelligence) ethical behavior with insight into the personal and organizational values of prospective accountants. This was a quantitative survey method. The sampling technique with a saturated sample was used as the research sample. Partial Le...
| Main Authors: | , , , |
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| Format: | Article |
| Language: | deu |
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Adam Mickiewicz University
2023-12-01
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| Series: | Ethics in Progress |
| Subjects: | |
| Online Access: | https://pressto.amu.edu.pl/index.php/eip/article/view/40996 |
| _version_ | 1797372764857827328 |
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| author | Lyna Latifah Rediana Setiyani Sandy Arief Nurdian Susilowati |
| author_facet | Lyna Latifah Rediana Setiyani Sandy Arief Nurdian Susilowati |
| author_sort | Lyna Latifah |
| collection | DOAJ |
| description |
This study aims to discuss how to form AI (Artificial Intelligence) ethical behavior with insight into the personal and organizational values of prospective accountants. This was a quantitative survey method. The sampling technique with a saturated sample was used as the research sample. Partial Least Square (PLS) analysis was conducted on 421 data points using WarpPLS software. The study results show that organizational and personal values significantly positively affect the intention of prospective accountant students to engage in AI ethics. Organizational values have a positive effect on the personal values of prospective accounting students. Intentions had a significant effect on AI ethics. Personal values did not play a role in mediating the impact of organizational values on intentions toward AI ethics. Intention succeeds in mediating the influence of personal values on the intention to engage in AI ethics among prospective accountant students. The findings referred to are very applicable to be implemented in different cultural settings due to the personal and organizational values tend to be implemented in general situation and condition. The findings provide universal outlook that values within organizations have an essential role in enhancing future accountants to be ethical in respect to AI.
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| first_indexed | 2024-03-08T18:39:33Z |
| format | Article |
| id | doaj.art-0d37d7e60a66486d89d123df65418b34 |
| institution | Directory Open Access Journal |
| issn | 2084-9257 |
| language | deu |
| last_indexed | 2024-03-08T18:39:33Z |
| publishDate | 2023-12-01 |
| publisher | Adam Mickiewicz University |
| record_format | Article |
| series | Ethics in Progress |
| spelling | doaj.art-0d37d7e60a66486d89d123df65418b342023-12-29T07:59:31ZdeuAdam Mickiewicz UniversityEthics in Progress2084-92572023-12-0114210.14746/eip.2023.2.7The Role of Personal Values in Forming the AI Ethics of Prospective AccountantsLyna Latifah0https://orcid.org/0000-0001-5777-7548Rediana Setiyani1https://orcid.org/0000-0001-7832-6076Sandy Arief2https://orcid.org/0000-0002-3133-0083Nurdian Susilowati3https://orcid.org/0000-0002-2189-6833Universitas Negeri Semarang / UNNES, SemarangUniversitas Negeri Semarang / UNNES, SemarangUniversitas Negeri Semarang / UNNES, SemarangUniversitas Negeri Semarang / UNNES This study aims to discuss how to form AI (Artificial Intelligence) ethical behavior with insight into the personal and organizational values of prospective accountants. This was a quantitative survey method. The sampling technique with a saturated sample was used as the research sample. Partial Least Square (PLS) analysis was conducted on 421 data points using WarpPLS software. The study results show that organizational and personal values significantly positively affect the intention of prospective accountant students to engage in AI ethics. Organizational values have a positive effect on the personal values of prospective accounting students. Intentions had a significant effect on AI ethics. Personal values did not play a role in mediating the impact of organizational values on intentions toward AI ethics. Intention succeeds in mediating the influence of personal values on the intention to engage in AI ethics among prospective accountant students. The findings referred to are very applicable to be implemented in different cultural settings due to the personal and organizational values tend to be implemented in general situation and condition. The findings provide universal outlook that values within organizations have an essential role in enhancing future accountants to be ethical in respect to AI. https://pressto.amu.edu.pl/index.php/eip/article/view/40996Organizational valuespersonal valuesmoral intentionsAIArtificial IntelligenceAI Ethics |
| spellingShingle | Lyna Latifah Rediana Setiyani Sandy Arief Nurdian Susilowati The Role of Personal Values in Forming the AI Ethics of Prospective Accountants Ethics in Progress Organizational values personal values moral intentions AI Artificial Intelligence AI Ethics |
| title | The Role of Personal Values in Forming the AI Ethics of Prospective Accountants |
| title_full | The Role of Personal Values in Forming the AI Ethics of Prospective Accountants |
| title_fullStr | The Role of Personal Values in Forming the AI Ethics of Prospective Accountants |
| title_full_unstemmed | The Role of Personal Values in Forming the AI Ethics of Prospective Accountants |
| title_short | The Role of Personal Values in Forming the AI Ethics of Prospective Accountants |
| title_sort | role of personal values in forming the ai ethics of prospective accountants |
| topic | Organizational values personal values moral intentions AI Artificial Intelligence AI Ethics |
| url | https://pressto.amu.edu.pl/index.php/eip/article/view/40996 |
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