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- All Subjects: Motivation
- Creators: Department of Psychology
- Member of: Theses and Dissertations
- Resource Type: Text
- Status: Published
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.
Empathy includes multiple components, including empathic concern, perspective-taking, and motivation to empathize. Various perspective-taking interventions have been found to be useful in increasing empathy. Games can be utilized as such interventions, especially when they involve perspective-taking components. The similarities between tabletop roleplaying games and various empathy-building interventions suggests that tabletop roleplaying games may be an intervention option that is already played for enjoyment. This study examines the influence of tabletop roleplaying games on motivation to empathize. Participants played a short tabletop roleplaying game and then were asked to choose between describing and empathizing with refugee targets over a series of trials. There is a potential main effect of tabletop roleplaying games on motivation to empathize, but this main effect is absent when controlling for self-other-overlap. It appears that self-other-overlap influences motivation to empathize. However, this study was underpowered, and the main effect of roleplay may have been detected if more participants were involved. Thus, there is potential that tabletop roleplaying games may influence motivation to empathize, and future research should examine this while considering the limitations of this study.