Filtering by
- All Subjects: Sustainability
- All Subjects: Accounting
- Creators: Department of Information Systems
- Resource Type: Text
- Status: Published
Through findings from interviews, a survey, and personally learning automation software we think automation will continue to grow in the accounting industry in the coming years. Accountants see software as something that makes them more efficient and firms are doing a good job training their employees on how to use these new software tools. Our interviewed accountants say that automation saves them time that can be used to work on other things. By learning Alteryx, an automation tool, we saw these time savings firsthand.
Since its introduction, the use of technology has been rapidly expanding and has been integrated into almost every aspect of daily life. Alongside this growth, there has been an increasingly urgent movement for sustainability and to fight climate change. Because technology is so prevalent in society today, it is important to understand how the use of technology relates to sustainability and climate change. While technology has been beneficial to society, it requires vast amounts of energy to power, which causes significant environmental degradation. On the other hand, technology also has provided useful in reducing carbon emissions and mitigating the effects of climate change. This can be seen in areas such as efficient transportation and logistics systems and smart cities. Thus, technology has the potential to positively impact the environment, but its negative effects must also be reduced. Technology companies also play a large role in the reduction of carbon emissions, as they provide much of the services and technology that we use today. Companies such as Google, Amazon, and Microsoft have all made commitments to sustainability, and it is important that they are held accountable to these commitments. Additionally, as new technologies emerge, their environmental impact must also be calculated. The findings of this thesis show that the main negative impacts of technology come from its energy use and its life cycle, while the main positive impacts come from its indirect effect on production processes, systems, and industries. In the long-term, these indirect positive effects are expected to increase, but the energy demands of technology will also increase. Therefore, managing the energy demands of technology while also allowing for increased efficiency and reductions in carbon emissions is the main challenge that companies face regarding sustainability.
This thesis looks to explore the common barriers and perceptions surrounding sustainable living in westernized societies. We begin by understanding and explaining the complexity and importance of sustainability. Then we go on into a cultural comparison of sustainable lifestyles from places like Mongolia and Northern Arizona. After the comparison, we look deeper into mental barriers, perceptions, and influences that western minds have on the environment and how these beliefs affect their sustainable behaviors. After noticing these obstacles, we were able to research three key solutions to overcoming these barriers: daily practices, contextual motivation, and subjective values. Using these three solutions, this thesis builds out an implementation plan that allows you to help create a more sustainable lifestyle that you can start living out today.
The next question: What do these changes in the roles and responsibilities look like for the auditors of the future? Cognitive technology will assuredly present new issues for which humans will have to find solutions.
• How will humans be able to test the accuracy and completeness of the decisions derived by cognitive systems?
• If cognitive computing systems rely on supervised learning, what is the most effective way to train systems?
• How will cognitive computing fair in an industry that experiences ever-changing industry regulations?
• Will cognitive technology enhance the quality of audits?
In order to answer these questions and many more, I plan on examining how cognitive technologies evolved into their use today. Based on this historic trajectory, stakeholder interviews, and industry research, I will forecast what auditing jobs may look like in the near future taking into account rapid advances in cognitive computing.
The conclusions forecast a future in auditing that is much more accurate, timely, and pleasant. Cognitive technologies allow auditors to test entire populations of transactions, to tackle audit issues on a more continuous basis, to alleviate the overload of work that occurs after fiscal year-end, and to focus on client interaction.