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- Creators: Dean, W.P. Carey School of Business
- Member of: Barrett, The Honors College Thesis/Creative Project Collection
Description
Cognitive technology has been at the forefront of the minds of many technology, government, and business leaders, because of its potential to completely revolutionize their fields. Furthermore, individuals in financial statement auditor roles are especially focused on the impact of cognitive technology because of its potential to eliminate many of the tedious, repetitive tasks involved in their profession. Adopting new technologies that can autonomously collect more data from a broader range of sources, turn the data into business intelligence, and even make decisions based on that data begs the question of whether human roles in accounting will be completely replaced. A partial answer: If the ramifications of past technological advances are any indicator, cognitive technology will replace some human audit operations and grow some new and higher order roles for humans. It will shift the focus of accounting professionals to more complex judgment and analysis.
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.
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.
ContributorsWitkop, David (Author) / Dawson, Gregory (Thesis director) / Munshi, Perseus (Committee member) / School of Accountancy (Contributor) / Department of Information Systems (Contributor) / Barrett, The Honors College (Contributor)
Created2018-05
Description
The sudden turn to artificial intelligence has been widely supported because of the several proposed positive outcomes of using such technologies to support or replace humans. Automating tedious processes and removing potential human error is exciting for society, but some concerns must be addressed. This essay aims to understand how artificial intelligence can automate domains that likely significantly impact underprivileged and underrepresented groups. This essay will address the potentially devastating effects of algorithmic biases and AI’s contribution to perpetual economic inequality by surveying different domains, such as the justice system and the real estate industry. Without society broadly understanding the potential negative side effects on systems that matter, the rapid growth of artificial intelligence is a recipe for disaster. Everyone must become educated about AI’s current and potential implications before it is too late to stop its damaging effects.
ContributorsTerhune, Alexandra (Author) / Pofahl, Geoffrey (Thesis director) / Koretz, Lora (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor)
Created2023-05
Description
This Honors thesis was written in partial fulfillment of the requirements for a Bachelor of Science in Human Systems Engineering with Honors. The project consists of a literature review that explores the uses and applications of Machine Learning and Artificial Intelligence techniques in the field of commercial aviation. After a brief introduction and explanation of the most commonly used algorithms in the field of aviation, it explores the applications of Machine Learning techniques for risk reduction, and for the betterment of in-flight operations, and pilot selection, training, and assessment.
ContributorsInderberg, Laura (Author) / Gray, Robert (Thesis director) / Demir, Mustafa (Committee member) / Barrett, The Honors College (Contributor) / Human Systems Engineering (Contributor) / Dean, W.P. Carey School of Business (Contributor)
Created2023-12
Description
Supply chain sustainability has become an increasingly important topic for corporations
due to consumer demands, regulatory requirements, and employee retention and productivity.
Since more and more stakeholders are beginning to care about sustainability, companies are
looking at how they can reduce their carbon footprint without it leading to higher costs. Although
sustainable supply chain operations are often associated with higher costs, new technology has
surfaced within the last decade that makes this association come into question. This paper serves as an investigation on whether or not implementation of recent technology will not only make for more sustainable supply chains, but also bring cost savings to a company. For the sake of simplicity, this paper analyzes the topic within the context of the consumer packaged goods (CPG) industry. The three categories of technology that were evaluated are artificial intelligence, Internet of Things, and data integration systems. Internship projects and/or published case studies and articles were examined to explore the relationship between the technology, supply chain sustainability, and costs. The findings of this paper indicate that recent technology offers companies innovative sustainability solutions to supply chains without sacrificing cost. This calls for CPG companies to invest in and implement technology that allows for more sustainable supply chains. Shying away from this because of cost concerns is no longer necessary.
ContributorsDixon, Logan (Author) / Printezis, Antonios (Thesis director) / Macias, Jeff (Committee member) / Barrett, The Honors College (Contributor) / Department of Finance (Contributor) / Department of Supply Chain Management (Contributor) / Dean, W.P. Carey School of Business (Contributor)
Created2024-05
Description
It is interesting to reflect that the American legal system has not seriously applied any significant technological advances in many decades. It is fascinating that the same processes used to draft a will or estate plan are virtually the same as they were in the 1960’s. This seems to be a problem that should be concerning in this modern age. We would be hard pressed to observe doctors in the U.S. currently performing medical procedures as they would have in 1960 considering the technological advancements that have taken place in society since then. Many of the processes in the legal system are extremely static and even archaic. It seems to be an opportune time to revolutionize the whole system as advancements continue; but, this revolution must take into account both the positive and negative repercussions that are possible moving forward.
ContributorsWilladson, Conor Calista Carolena (Author) / Koretz, Lora (Thesis director) / Forst, Bradley (Committee member) / Dean, W.P. Carey School of Business (Contributor) / Department of Psychology (Contributor) / Barrett, The Honors College (Contributor)
Created2020-05
Description
The purpose of this paper is to discuss the history of artificial intelligence (AI) and its future implications in the healthcare industry. Utilizing information from research and medical journals, this paper will examine the foundations of AI and the people and events that influenced its development. Further, the various subsets of AI and its use in contemporary life will be discussed. While the technological evolution of AI will be discussed, this paper is not a technical treatise on the inner workings of AI software and technology, rather, it is a basic history of the development of AI and its respective subsets, and a look at current and potential future applications of AI. This information will be applied to the healthcare industry to discuss the history of AI in this field, detailing how AI was developed to find innovative solutions to complex medical problems. Finally, future prospects of AI in the medical industry will be discussed, explaining potential applications of this technology as well as various challenges and implications.
ContributorsBrackney, Rachel Elizabeth (Author) / Van Orden, Joseph (Thesis director) / Darcy, David (Committee member) / Dean, W.P. Carey School of Business (Contributor) / Department of Management and Entrepreneurship (Contributor) / Barrett, The Honors College (Contributor)
Created2021-05
Description
Artistic expression can be made more accessible through the use of technological interfaces such as auditory analysis, generative artificial intelligence models, and simplification of complicated systems, providing a way for human driven creativity to serve as an input that allow users to creatively express themselves. Studies and testing were done with industry standard performance technology and protocols to create an accessible interface for creative expression. Artificial intelligence models were created to generate art based on simple text inputs. Users were then invited to display their creativity using the software, and a comprehensive performance showcased the potential of the system for artistic expression.
ContributorsPardhe, Joshua (Author) / Lim, Kang Yi (Co-author) / Meuth, Ryan (Thesis director) / Brian, Jennifer (Committee member) / Hermann, Kristen (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor) / Watts College of Public Service & Community Solut (Contributor) / Computer Science and Engineering Program (Contributor)
Created2022-05
Description
The 2023 SAG-AFTRA strike signifies a pivotal moment in the entertainment industry's evolution. This paper explores the historical context of labor disputes, the transition from network television to streaming, and the key issues of the strike, including residual payments and AI-generated scripts. The strike's economic implications, production delays, shareholder perspectives, and public sentiment are analyzed, revealing potential industry-transforming consequences. The stark differences between SAG-AFTRA's demands and the Alliance of Motion Picture and Television Producers (AMPTP) offers are examined. The paper concludes with recommendations for fair compensation and creative control, considering the 10-year impact of AI and alternative approaches, emphasizing the need for industry recognition of the contributions of writers and actors in the ever-changing entertainment landscape.
ContributorsLewis, Madison (Author) / Koretz, Lora (Thesis director) / Moore, James (Committee member) / Barrett, The Honors College (Contributor) / Dean, W.P. Carey School of Business (Contributor)
Created2023-12