Digital disruption and corporate digital responsibility:
Gespeichert in:
| 1. Verfasser: | |
|---|---|
| Format: | Buch |
| Sprache: | English |
| Veröffentlicht: |
Berlin
Logos Verlag
[2022]
|
| Schlagworte: | |
| Online-Zugang: | Inhaltstext Inhaltsverzeichnis |
| Beschreibung: | 102 Seiten Diagramme 21 cm x 14.5 cm |
| ISBN: | 9783832554965 3832554963 |
Internformat
MARC
| LEADER | 00000nam a22000008c 4500 | ||
|---|---|---|---|
| 001 | BV048254334 | ||
| 003 | DE-604 | ||
| 005 | 20230117 | ||
| 007 | t | ||
| 008 | 220603s2022 gw |||| |||| 00||| eng d | ||
| 015 | |a 22,N20 |2 dnb | ||
| 016 | 7 | |a 1257453475 |2 DE-101 | |
| 020 | |a 9783832554965 |c Broschur : EUR 29.80 (DE), EUR 30.60 (AT) |9 978-3-8325-5496-5 | ||
| 020 | |a 3832554963 |9 3-8325-5496-3 | ||
| 024 | 3 | |a 9783832554965 | |
| 035 | |a (OCoLC)1334043650 | ||
| 035 | |a (DE-599)DNB1257453475 | ||
| 040 | |a DE-604 |b ger |e rda | ||
| 041 | 0 | |a eng | |
| 044 | |a gw |c XA-DE-BE | ||
| 049 | |a DE-739 |a DE-945 |a DE-898 |a DE-92 |a DE-N2 | ||
| 084 | |a QP 150 |0 (DE-625)141836: |2 rvk | ||
| 084 | |8 1\p |a 620 |2 23sdnb | ||
| 100 | 1 | |a Bednárová, Michaela |e Verfasser |4 aut | |
| 245 | 1 | 0 | |a Digital disruption and corporate digital responsibility |c Michaela Bednárová |
| 264 | 1 | |a Berlin |b Logos Verlag |c [2022] | |
| 264 | 4 | |c © 2022 | |
| 300 | |a 102 Seiten |b Diagramme |c 21 cm x 14.5 cm | ||
| 336 | |b txt |2 rdacontent | ||
| 337 | |b n |2 rdamedia | ||
| 338 | |b nc |2 rdacarrier | ||
| 650 | 0 | 7 | |a Informationstechnik |0 (DE-588)4026926-7 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Bericht |0 (DE-588)4128022-2 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Corporate Digital Responsibility |0 (DE-588)1245564633 |2 gnd |9 rswk-swf |
| 650 | 0 | 7 | |a Digitalisierung |0 (DE-588)4123065-6 |2 gnd |9 rswk-swf |
| 689 | 0 | 0 | |a Digitalisierung |0 (DE-588)4123065-6 |D s |
| 689 | 0 | 1 | |a Informationstechnik |0 (DE-588)4026926-7 |D s |
| 689 | 0 | 2 | |a Corporate Digital Responsibility |0 (DE-588)1245564633 |D s |
| 689 | 0 | 3 | |a Bericht |0 (DE-588)4128022-2 |D s |
| 689 | 0 | |5 DE-604 | |
| 710 | 2 | |a Logos Verlag Berlin |0 (DE-588)1065538812 |4 pbl | |
| 856 | 4 | 2 | |m X:MVB |q text/html |u http://deposit.dnb.de/cgi-bin/dokserv?id=3160da6c291848c48f45f63ad616bc54&prov=M&dok_var=1&dok_ext=htm |3 Inhaltstext |
| 856 | 4 | 2 | |m DNB Datenaustausch |q application/pdf |u http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033634602&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |3 Inhaltsverzeichnis |
| 999 | |a oai:aleph.bib-bvb.de:BVB01-033634602 | ||
| 883 | 1 | |8 1\p |a vlb |d 20220513 |q DE-101 |u https://d-nb.info/provenance/plan#vlb | |
Datensatz im Suchindex
| _version_ | 1804184053704818688 |
|---|---|
| adam_text | INTRODUCTION
..............................................................................................
7
1
DIGITAL
DISRUPTION
..............................................................................
11
1.1
BACKGROUND
..............................................................................
11
1.2
BIG
DATA,
INTERNET
OF
THINGS,
ARTIFICIAL
INTELLIGENCE
AND
MACHINE
LEARNING
.........................................................
12
1.2.1
BIG
DATA
.....................................................................
12
1.2.2
INTERNET
OF
THINGS
(IOT)
.............................................
14
1.2.3
ARTIFICIAL
INTELLIGENCE
(AI)
AND
MACHINE
LEARNING
(ML)
..........................................................................
17
1.3
BLOCKCHAIN
................................................................................
20
1.4
POWERFUL
COMBINATION
OF
IOT,
AI
AND
BLOCKCHAIN
.................
31
2
CORPORATE
DIGITAL
RESPONSIBILITY
.....................................................
35
2.1
BACKGROUND
...............................................................................
35
2.2
TECHNOLOGY
AND
ETHICAL
IMPLICATIONS
OF
ITS
USAGE
..................
38
2.2.1
ARTIFICIAL
INTELLIGENCE
VS.
AUTOMATION
......................
38
2.2.2
AUTOMATED
DECISION-MAKING
(ADM)
DEFINITION
AND
ETHICAL
CONCERNS
................
40
2.3
INTERNATIONAL
INITIATIVES
RELATED
TO
AI
PRINCIPLES
AND
ETHICAL
STANDARDS
.........................................................
43
2.4
EU
INITIATIVES
............................................................................
44
2.4.1
THE
2018
COORDINATED
PLAN
ON
AI
.............................
44
2.4.2
ETHICAL
GUIDELINES
FOR
TRUSTED
AI
(2019)
..................
45
2.4.3
PROPOSAL
FOR
REGULATION
(2021)
................................
49
2.5
RESEARCH
RELATED
TO
ADM
DISCLOSURE
AND
AI
DISCLOSURE
FRAMEWORK
DEVELOPMENT
.......................................................
50
2.5.1
INTRODUCING
CORPORATE
DIGITAL
RESPONSIBILITY
(CDR)
AS
A
PART
OF
CSR
............................................
50
2.5.2
PREVIOUS
RESEARCH
ON
AI,
AI
ETHICS
AND
DISCLOSURE
.................................................................
52
2.5.3
THEORETICAL
BACKGROUND
............................................
53
2.5.4
ADM
DISCLOSURE
...................................................
55
2.5.5
AI
DISCLOSURE
FRAMEWORK
............................................
59
2.6
CONCLUSIONS
...............................................................................
65
2.7
FUTURE
RESEARCH
AND
LIMITATIONS
..............................................
65
3
CONTINUOUS
REPORTING
........................................................
67
3.1
BACKGROUND
...............................................................................
67
3.2
LITERATURE
REVIEW
.....................................................................
68
3.2.1
BIG
DATA
,
ARTIFICIAL
INTELLIGENCE
AND
BLOCKCHAIN
IN
CONTINUOUS
ACCOUNTING
.......
68
3.3
THEORETICAL
BACKGROUND:
STAKEHOLDER
THEORY
..........................
68
3.4
INTEGRATED
NAVIGATION
CHART
.....................................................
69
3.5
PRINCIPLES
CONTINUOUS
REPORTING
MODEL
...................................
72
3.5.1
COMPARABILITY
ENABLED
BY
XBRL
.............................
74
3.5.2
AUTOMATION
ENABLED
BY
IOT
AND
SMART
CONTRACTS....
80
3.5.3
TRACEABILITY
ENABLED
BY
BLOCKCHAIN
........................
81
3.6
SEMI-AUTOMATED
CONTINUOUS
REPORTING
MODEL
........................
82
3.7
A
ROADMAP
OF
THE
DEVELOPMENT
PROCESS
.................................
84
3.8
CHALLENGES
.................................................................................
85
3.9
CONCLUSIONS
...............................................................................
86
4
CHANGING
PROFILE
OF
THE
ACCOUNTANT
AND
AUDITING
PROFESSION
....
87
4.1
ROLE
DIVERSIFICATION
..................................................................
87
4.2 EMERGENCE
OF
NEW
SECTORS
.......................................................
88
4.3
CHANGES
IN
ACCOUNTING
AND
AUDITING
CURRICULUM
....................
88
CONCLUSIONS
.............................................................................................
89
REFERENCES
...............................................................................................
91
|
| adam_txt |
INTRODUCTION
.
7
1
DIGITAL
DISRUPTION
.
11
1.1
BACKGROUND
.
11
1.2
BIG
DATA,
INTERNET
OF
THINGS,
ARTIFICIAL
INTELLIGENCE
AND
MACHINE
LEARNING
.
12
1.2.1
BIG
DATA
.
12
1.2.2
INTERNET
OF
THINGS
(IOT)
.
14
1.2.3
ARTIFICIAL
INTELLIGENCE
(AI)
AND
MACHINE
LEARNING
(ML)
.
17
1.3
BLOCKCHAIN
.
20
1.4
POWERFUL
COMBINATION
OF
IOT,
AI
AND
BLOCKCHAIN
.
31
2
CORPORATE
DIGITAL
RESPONSIBILITY
.
35
2.1
BACKGROUND
.
35
2.2
TECHNOLOGY
AND
ETHICAL
IMPLICATIONS
OF
ITS
USAGE
.
38
2.2.1
ARTIFICIAL
INTELLIGENCE
VS.
AUTOMATION
.
38
2.2.2
AUTOMATED
DECISION-MAKING
(ADM)
DEFINITION
AND
ETHICAL
CONCERNS
.
40
2.3
INTERNATIONAL
INITIATIVES
RELATED
TO
AI
PRINCIPLES
AND
ETHICAL
STANDARDS
.
43
2.4
EU
INITIATIVES
.
44
2.4.1
THE
2018
COORDINATED
PLAN
ON
AI
.
44
2.4.2
ETHICAL
GUIDELINES
FOR
TRUSTED
AI
(2019)
.
45
2.4.3
PROPOSAL
FOR
REGULATION
(2021)
.
49
2.5
RESEARCH
RELATED
TO
ADM
DISCLOSURE
AND
AI
DISCLOSURE
FRAMEWORK
DEVELOPMENT
.
50
2.5.1
INTRODUCING
CORPORATE
DIGITAL
RESPONSIBILITY
(CDR)
AS
A
PART
OF
CSR
.
50
2.5.2
PREVIOUS
RESEARCH
ON
AI,
AI
ETHICS
AND
DISCLOSURE
.
52
2.5.3
THEORETICAL
BACKGROUND
.
53
2.5.4
ADM
DISCLOSURE
.
55
2.5.5
AI
DISCLOSURE
FRAMEWORK
.
59
2.6
CONCLUSIONS
.
65
2.7
FUTURE
RESEARCH
AND
LIMITATIONS
.
65
3
CONTINUOUS
REPORTING
.
67
3.1
BACKGROUND
.
67
3.2
LITERATURE
REVIEW
.
68
3.2.1
BIG
DATA
,
ARTIFICIAL
INTELLIGENCE
AND
BLOCKCHAIN
IN
CONTINUOUS
ACCOUNTING
.
68
3.3
THEORETICAL
BACKGROUND:
STAKEHOLDER
THEORY
.
68
3.4
INTEGRATED
NAVIGATION
CHART
.
69
3.5
PRINCIPLES
CONTINUOUS
REPORTING
MODEL
.
72
3.5.1
COMPARABILITY
ENABLED
BY
XBRL
.
74
3.5.2
AUTOMATION
ENABLED
BY
IOT
AND
SMART
CONTRACTS.
80
3.5.3
TRACEABILITY
ENABLED
BY
BLOCKCHAIN
.
81
3.6
SEMI-AUTOMATED
CONTINUOUS
REPORTING
MODEL
.
82
3.7
A
ROADMAP
OF
THE
DEVELOPMENT
PROCESS
.
84
3.8
CHALLENGES
.
85
3.9
CONCLUSIONS
.
86
4
CHANGING
PROFILE
OF
THE
ACCOUNTANT
AND
AUDITING
PROFESSION
.
87
4.1
ROLE
DIVERSIFICATION
.
87
4.2 EMERGENCE
OF
NEW
SECTORS
.
88
4.3
CHANGES
IN
ACCOUNTING
AND
AUDITING
CURRICULUM
.
88
CONCLUSIONS
.
89
REFERENCES
.
91 |
| any_adam_object | 1 |
| any_adam_object_boolean | 1 |
| author | Bednárová, Michaela |
| author_facet | Bednárová, Michaela |
| author_role | aut |
| author_sort | Bednárová, Michaela |
| author_variant | m b mb |
| building | Verbundindex |
| bvnumber | BV048254334 |
| classification_rvk | QP 150 |
| ctrlnum | (OCoLC)1334043650 (DE-599)DNB1257453475 |
| discipline | Wirtschaftswissenschaften |
| discipline_str_mv | Wirtschaftswissenschaften |
| format | Book |
| fullrecord | <?xml version="1.0" encoding="UTF-8"?><collection xmlns="http://www.loc.gov/MARC21/slim"><record><leader>02162nam a22005058c 4500</leader><controlfield tag="001">BV048254334</controlfield><controlfield tag="003">DE-604</controlfield><controlfield tag="005">20230117 </controlfield><controlfield tag="007">t</controlfield><controlfield tag="008">220603s2022 gw |||| |||| 00||| eng d</controlfield><datafield tag="015" ind1=" " ind2=" "><subfield code="a">22,N20</subfield><subfield code="2">dnb</subfield></datafield><datafield tag="016" ind1="7" ind2=" "><subfield code="a">1257453475</subfield><subfield code="2">DE-101</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">9783832554965</subfield><subfield code="c">Broschur : EUR 29.80 (DE), EUR 30.60 (AT)</subfield><subfield code="9">978-3-8325-5496-5</subfield></datafield><datafield tag="020" ind1=" " ind2=" "><subfield code="a">3832554963</subfield><subfield code="9">3-8325-5496-3</subfield></datafield><datafield tag="024" ind1="3" ind2=" "><subfield code="a">9783832554965</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(OCoLC)1334043650</subfield></datafield><datafield tag="035" ind1=" " ind2=" "><subfield code="a">(DE-599)DNB1257453475</subfield></datafield><datafield tag="040" ind1=" " ind2=" "><subfield code="a">DE-604</subfield><subfield code="b">ger</subfield><subfield code="e">rda</subfield></datafield><datafield tag="041" ind1="0" ind2=" "><subfield code="a">eng</subfield></datafield><datafield tag="044" ind1=" " ind2=" "><subfield code="a">gw</subfield><subfield code="c">XA-DE-BE</subfield></datafield><datafield tag="049" ind1=" " ind2=" "><subfield code="a">DE-739</subfield><subfield code="a">DE-945</subfield><subfield code="a">DE-898</subfield><subfield code="a">DE-92</subfield><subfield code="a">DE-N2</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="a">QP 150</subfield><subfield code="0">(DE-625)141836:</subfield><subfield code="2">rvk</subfield></datafield><datafield tag="084" ind1=" " ind2=" "><subfield code="8">1\p</subfield><subfield code="a">620</subfield><subfield code="2">23sdnb</subfield></datafield><datafield tag="100" ind1="1" ind2=" "><subfield code="a">Bednárová, Michaela</subfield><subfield code="e">Verfasser</subfield><subfield code="4">aut</subfield></datafield><datafield tag="245" ind1="1" ind2="0"><subfield code="a">Digital disruption and corporate digital responsibility</subfield><subfield code="c">Michaela Bednárová</subfield></datafield><datafield tag="264" ind1=" " ind2="1"><subfield code="a">Berlin</subfield><subfield code="b">Logos Verlag</subfield><subfield code="c">[2022]</subfield></datafield><datafield tag="264" ind1=" " ind2="4"><subfield code="c">© 2022</subfield></datafield><datafield tag="300" ind1=" " ind2=" "><subfield code="a">102 Seiten</subfield><subfield code="b">Diagramme</subfield><subfield code="c">21 cm x 14.5 cm</subfield></datafield><datafield tag="336" ind1=" " ind2=" "><subfield code="b">txt</subfield><subfield code="2">rdacontent</subfield></datafield><datafield tag="337" ind1=" " ind2=" "><subfield code="b">n</subfield><subfield code="2">rdamedia</subfield></datafield><datafield tag="338" ind1=" " ind2=" "><subfield code="b">nc</subfield><subfield code="2">rdacarrier</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Informationstechnik</subfield><subfield code="0">(DE-588)4026926-7</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Bericht</subfield><subfield code="0">(DE-588)4128022-2</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Corporate Digital Responsibility</subfield><subfield code="0">(DE-588)1245564633</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="650" ind1="0" ind2="7"><subfield code="a">Digitalisierung</subfield><subfield code="0">(DE-588)4123065-6</subfield><subfield code="2">gnd</subfield><subfield code="9">rswk-swf</subfield></datafield><datafield tag="689" ind1="0" ind2="0"><subfield code="a">Digitalisierung</subfield><subfield code="0">(DE-588)4123065-6</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="1"><subfield code="a">Informationstechnik</subfield><subfield code="0">(DE-588)4026926-7</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="2"><subfield code="a">Corporate Digital Responsibility</subfield><subfield code="0">(DE-588)1245564633</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2="3"><subfield code="a">Bericht</subfield><subfield code="0">(DE-588)4128022-2</subfield><subfield code="D">s</subfield></datafield><datafield tag="689" ind1="0" ind2=" "><subfield code="5">DE-604</subfield></datafield><datafield tag="710" ind1="2" ind2=" "><subfield code="a">Logos Verlag Berlin</subfield><subfield code="0">(DE-588)1065538812</subfield><subfield code="4">pbl</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">X:MVB</subfield><subfield code="q">text/html</subfield><subfield code="u">http://deposit.dnb.de/cgi-bin/dokserv?id=3160da6c291848c48f45f63ad616bc54&prov=M&dok_var=1&dok_ext=htm</subfield><subfield code="3">Inhaltstext</subfield></datafield><datafield tag="856" ind1="4" ind2="2"><subfield code="m">DNB Datenaustausch</subfield><subfield code="q">application/pdf</subfield><subfield code="u">http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033634602&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA</subfield><subfield code="3">Inhaltsverzeichnis</subfield></datafield><datafield tag="999" ind1=" " ind2=" "><subfield code="a">oai:aleph.bib-bvb.de:BVB01-033634602</subfield></datafield><datafield tag="883" ind1="1" ind2=" "><subfield code="8">1\p</subfield><subfield code="a">vlb</subfield><subfield code="d">20220513</subfield><subfield code="q">DE-101</subfield><subfield code="u">https://d-nb.info/provenance/plan#vlb</subfield></datafield></record></collection> |
| id | DE-604.BV048254334 |
| illustrated | Not Illustrated |
| index_date | 2024-07-03T19:57:53Z |
| indexdate | 2024-07-10T09:33:14Z |
| institution | BVB |
| institution_GND | (DE-588)1065538812 |
| isbn | 9783832554965 3832554963 |
| language | English |
| oai_aleph_id | oai:aleph.bib-bvb.de:BVB01-033634602 |
| oclc_num | 1334043650 |
| open_access_boolean | |
| owner | DE-739 DE-945 DE-898 DE-BY-UBR DE-92 DE-N2 |
| owner_facet | DE-739 DE-945 DE-898 DE-BY-UBR DE-92 DE-N2 |
| physical | 102 Seiten Diagramme 21 cm x 14.5 cm |
| publishDate | 2022 |
| publishDateSearch | 2022 |
| publishDateSort | 2022 |
| publisher | Logos Verlag |
| record_format | marc |
| spelling | Bednárová, Michaela Verfasser aut Digital disruption and corporate digital responsibility Michaela Bednárová Berlin Logos Verlag [2022] © 2022 102 Seiten Diagramme 21 cm x 14.5 cm txt rdacontent n rdamedia nc rdacarrier Informationstechnik (DE-588)4026926-7 gnd rswk-swf Bericht (DE-588)4128022-2 gnd rswk-swf Corporate Digital Responsibility (DE-588)1245564633 gnd rswk-swf Digitalisierung (DE-588)4123065-6 gnd rswk-swf Digitalisierung (DE-588)4123065-6 s Informationstechnik (DE-588)4026926-7 s Corporate Digital Responsibility (DE-588)1245564633 s Bericht (DE-588)4128022-2 s DE-604 Logos Verlag Berlin (DE-588)1065538812 pbl X:MVB text/html http://deposit.dnb.de/cgi-bin/dokserv?id=3160da6c291848c48f45f63ad616bc54&prov=M&dok_var=1&dok_ext=htm Inhaltstext DNB Datenaustausch application/pdf http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033634602&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA Inhaltsverzeichnis 1\p vlb 20220513 DE-101 https://d-nb.info/provenance/plan#vlb |
| spellingShingle | Bednárová, Michaela Digital disruption and corporate digital responsibility Informationstechnik (DE-588)4026926-7 gnd Bericht (DE-588)4128022-2 gnd Corporate Digital Responsibility (DE-588)1245564633 gnd Digitalisierung (DE-588)4123065-6 gnd |
| subject_GND | (DE-588)4026926-7 (DE-588)4128022-2 (DE-588)1245564633 (DE-588)4123065-6 |
| title | Digital disruption and corporate digital responsibility |
| title_auth | Digital disruption and corporate digital responsibility |
| title_exact_search | Digital disruption and corporate digital responsibility |
| title_exact_search_txtP | Digital disruption and corporate digital responsibility |
| title_full | Digital disruption and corporate digital responsibility Michaela Bednárová |
| title_fullStr | Digital disruption and corporate digital responsibility Michaela Bednárová |
| title_full_unstemmed | Digital disruption and corporate digital responsibility Michaela Bednárová |
| title_short | Digital disruption and corporate digital responsibility |
| title_sort | digital disruption and corporate digital responsibility |
| topic | Informationstechnik (DE-588)4026926-7 gnd Bericht (DE-588)4128022-2 gnd Corporate Digital Responsibility (DE-588)1245564633 gnd Digitalisierung (DE-588)4123065-6 gnd |
| topic_facet | Informationstechnik Bericht Corporate Digital Responsibility Digitalisierung |
| url | http://deposit.dnb.de/cgi-bin/dokserv?id=3160da6c291848c48f45f63ad616bc54&prov=M&dok_var=1&dok_ext=htm http://bvbr.bib-bvb.de:8991/F?func=service&doc_library=BVB01&local_base=BVB01&doc_number=033634602&sequence=000001&line_number=0001&func_code=DB_RECORDS&service_type=MEDIA |
| work_keys_str_mv | AT bednarovamichaela digitaldisruptionandcorporatedigitalresponsibility AT logosverlagberlin digitaldisruptionandcorporatedigitalresponsibility |