Artificial Intelligence: Power, Privacy, and Prejudice

Overview: 

This course will introduce the main areas of artificial intelligence (AI) and ethics relevant to our current business environment. It includes an overview of the impact of AI on marketing, human resources, and accounting, and an in-depth discussion of key ethical issues relevant to the use of AI in these areas.  We will reflect upon what ethical actions may be needed in facing this transformative technology and what changes may be coming for the profession.  

AI is a transformative technology which has impacted our lives and will continue to influence our personal and professional lives in significant ways into the future.  This technology introduces and magnifies certain ethical questions which need to be considered and addressed. This course will include a non-technical introduction to the three areas of AI most relevant to the professional accountant: symbolic AI, machine learning, and big data. It will also introduce applied ethics as it relates to AI and an in-depth discussion of three primary ethical concerns in the application of AI in business. First, is the issue of power. Ethical notions of accountability, transparency and manipulation may be altered using AI. Second, is the issue of privacy. Privacy has long been considered in the areas of ethics and law, but AI magnifies historical concerns and introduces new ones. Third, is prejudice. We will discuss “bias in AI”, separating fact from fiction and misinformation.  We will also briefly consider the issue of “AI washing” and impact of AI on ESG concerns.  This course will benefit anyone seeking an introduction to AI and with an interest in the ethical issues surrounding it.  

Course Content:

In this course, you will gain knowledge about the following topics:

• AI in business 
  
  • artificial intelligence 
    
  • symbolic AI
    
  • machine learning  
    
  • big data
    
  • sales & marketing 
    
  • human resources 
    
  • accounting and the impact on the profession 
    
• AI and the ethics of power 
  
  • ethics of “accountability”
    
  • ethics of “transparency” 
    
  • ethics of “manipulation” 
    
• AI and the ethics of privacy 
  
  • privacy law
    
  • privacy invasions and harms
    
  • privacy vs secrecy
    
• AI and the ethics of prejudice 
  
  • hallucinations
    
  • data scientist bias
    

Learning Objectives:

Upon completing this course, you should be able to:

• describe “artificial intelligence”, “symbolic AI, “machine learning”, and “big data”, and their impact on the areas of sales & marketing, human resources, and accounting 
• describe “applied ethics” and the main principles relevant to the application of AI in business 
• describe the ethical concerns of power, privacy, and prejudice in the application of AI in sales & marketing, human resources, and accounting 
• reflect on how ethical risks regarding power, privacy, and prejudice may be managed in the application of AI in sales & marketing, human resources, and accounting 
• consider what impact AI may have on the future of the profession

Who Will Benefit: 

 All CPAs and business professionals.