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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.
As a highly participative process, its success hinges on inclusive and just engagement of participants. This dissertation employed a multimethod approach to address the question, “What impacts do social dynamics have on participation in scenario planning for sustainability?” First, I conducted an ethical exploration of participation, looking to the systemic societal factors that might function as barriers to authentic participation. Next, I conducted an ethnographic study of a scenario planning workshop to identify ways in which social influence and authority impact participation in the process. Finally, I piloted a psychology study that explored the impact of explicit acknowledgement of status differential and the use of pre-event brainstorming on participation in a small group task that parallels scenario planning interactions.
In doing so, this dissertation presents a conceptual framework from which to understand the role of participation in scenario planning for sustainability and coins the term “strawman participation,” drawing attention to the role and function of social influence in participatory processes. If “token participation” arises from participants not being granted decision-making power, strawman participation develops from social/structural barriers, then “authentic participation” allows for both decision-making power and social capacity for participation. Though my findings suggest that scenario planning utilizes methods to equalize participation and engage diverse participants, factors such as status differentials and gender dynamics impact authentic participation. Results of the pilot study point to the utility of status concealment and individual-level brainstorming to bolster participation. Ultimately, this work contributes to a more nuanced understanding of participation in service of more robust, pluralistic sustainability decision making.
Brundtland’s definition of sustainability is the ability to “meet the needs of the present without compromising the ability of future generations to meet their needs” (IISD, 2021). But what if there are no future generations? Social sustainability, the sector of sustainability that foregrounds the well-being and livelihoods of people (and thereby continuation of humanity), is included in definitions within the sustainability field, but less developed in sustainability practice. In an effort to bridge this gap of knowledge, 14 U.S. cities and over 100 sustainability policies were analyzed for their social sustainability performance. An eight-item analytical framework that deals with differing areas of social equity guided the analysis. Results found that most cities’ sustainability departments fell short of truly addressing social sustainability concerns. Out of the eight items, the most frequently addressed were housing security and racial and gender equality whereas few, if any, cities addressed the more specific social concerns of immigration, technology and media, or arts/cultural preservation. Future research is recommended to gain a better understanding of the ways existing cities can improve in this area.
As temperatures increase across the United States, some populations are more at risk for heat-related death and illness than others. One of these at-risk demographics is mobile home and trailer park inhabitants, who are disproportionately represented among indoor heat-related deaths (Solís, “Heat, Health”). In this paper, we outline a cost-benefit analysis that was used to calculate the net present economic value of projects related to reducing heat burden on mobile home owners and parks in Maricopa County. We use this model to assess solutions developed by student teams under the Knowledge Exchange for Resilience’s Summer Heat Resilience Challenge. We find that one of the seven solutions has a positive net present value (NPV) even in the lowest effectiveness (10%), while three more solutions have a positive NPV in the mid-level (50%) effectiveness scenario, showcasing their economic viability.