‘Social auditing’ is everywhere. An increasing number of companies – and also public and voluntary sector organisations – are trying to assess their social performance systematically. Shell, BP and General Motors are among them. How are they doing it? What impact do NGOs and civil society organisations have on this process? Do they have a privileged place in social audits? This article looks at these questions, and sets out a framework for understanding social audits and civil society. Examples (...) are drawn particularly from the recent Camelot social audit . Camelot plc is the operator of the UK national lottery. (shrink)

‘Social auditing’ is everywhere. An increasing number of companies – and also public and voluntary sector organisations – are trying to assess their social performance systematically. Shell, BP and General Motors are among them. How are they doing it? What impact do NGOs and civil society organisations have on this process? Do they have a privileged place in social audits? This article looks at these questions, and sets out a framework for understanding social audits and civil society. Examples (...) are drawn particularly from the recent Camelot social audit (‘Camelot and Social Responsibility’, Social Report 1999). Camelot plc is the operator of the UK national lottery. (shrink)

One of the criticisms directed at the accounting profession is that auditing and accounting standards are subjective in nature and do not represent the society's widespread interests and values. This paper examines whether a general consensus exists regarding the significance of incorporating society's values into auditing standards. The examination revealed the lack of such general agreement and further indicated that the perceptual differences are subjective in nature and not influenced by the participant's qualifications, income, experience, gender or marital (...) status. (shrink)

This book takes the concept of social audit and lifts it beyond the role of functioning largely as a management tool. The book proposes a system in which social audit is regulated so as to provide a mechanism for effectively promoting corporate accountability in society. Taking this as its theme, this book provides both a conceptual explanation of the developmental perspectives of social audit regulation and empirical evidence of the impact of social audit practice from (...) different parts of the world. It is the first book to explore the issues and challenges related to the development of effective social audit regulation. (shrink)

This paper aims to examine the impact of national cultural values on the relation between auditing and reporting standards and ethical behaviours of firms. Based on a regression analysis using data regarding 54 countries between the years 2007 and 2012, we found that the impact of the perceived strength of auditing and reporting standards on the perceived ethical behaviours of firms is accentuated when a society is characterized by low power distance and in-group collectivism, and high institutional collectivism, future (...) orientation and uncertainty avoidance. Empirically, the study addresses a gap in the literature by highlighting the influence of national culture on the effectiveness of legal settings and regulations on ethical behaviours. (shrink)

A series of recent developments points towards auditing as a promising mechanism to bridge the gap between principles and practice in AI ethics. Building on ongoing discussions concerning ethics-based auditing, we offer three contributions. First, we argue that ethics-based auditing can improve the quality of decision making, increase user satisfaction, unlock growth potential, enable law-making, and relieve human suffering. Second, we highlight current best practices to support the design and implementation of ethics-based auditing: To be feasible and effective, ethics-based auditing (...) should take the form of a continuous and constructive process, approach ethical alignment from a system perspective, and be aligned with public policies and incentives for ethically desirable behaviour. Third, we identify and discuss the constraints associated with ethics-based auditing. Only by understanding and accounting for these constraints can ethics-based auditing facilitate ethical alignment of AI, while enabling society to reap the full economic and social benefits of automation. (shrink)

A series of recent developments points towards auditing as a promising mechanism to bridge the gap between principles and practice in AI ethics. Building on ongoing discussions concerning ethics-based auditing, we offer three contributions. First, we argue that ethics-based auditing can improve the quality of decision making, increase user satisfaction, unlock growth potential, enable law-making, and relieve human suffering. Second, we highlight current best practices to support the design and implementation of ethics-based auditing: To be feasible and effective, ethics-based auditing (...) should take the form of a continuous and constructive process, approach ethical alignment from a system perspective, and be aligned with public policies and incentives for ethically desirable behaviour. Third, we identify and discuss the constraints associated with ethics-based auditing. Only by understanding and accounting for these constraints can ethics-based auditing facilitate ethical alignment of AI, while enabling society to reap the full economic and social benefits of automation. (shrink)

AI/ML increasingly impacts the ability of humans to have a good life. Various sets of indicators exist to measure well-being/the ability to have a good life. Students play an important role in AI/ML discussions. The purpose of our study using an online survey was to learn about the perspectives of undergraduate STEM students on the impact of AI/ML on well-being/the ability to have a good life. Our study revealed that many of the abilities participants perceive to be needed for having (...) a good life were part of the well-being/ability to have a good life indicator lists we gave to participants. Participants perceived AI/ML to have and continue to have the most positive impact on the ability to have a good life for disabled people, elderly people, and individuals with a high income and the least positive impact for people of low income and countries from the global south. Regarding indicators of well-being and the ability to have a good life given to participants, we found a significant techno-positive sentiment. 30% of respondents selected the purely positive box for 28 of the indicators and none did so for the purely negative box. For 52 indicators, the purely negative was below 10% (not counting the 0%) and for 10 indicators, none selected purely negative. Our findings suggest that our questions might be valuable tools to develop an inventory of STEM and other students’ perspectives on the implications of AI/ML on the ability to have a good life. (shrink)

In recent years, the ethical impact of AI has been increasingly scrutinized, with public scandals emerging over biased outcomes, lack of transparency, and the misuse of data. This has led to a growing mistrust of AI and increased calls for mandated ethical audits of algorithms. Current proposals for ethical assessment of algorithms are either too high level to be put into practice without further guidance, or they focus on very specific and technical notions of fairness or transparency that do not (...) consider multiple stakeholders or the broader social context. In this article, we present an auditing framework to guide the ethical assessment of an algorithm. The audit instrument itself is comprised of three elements: a list of possible interests of stakeholders affected by the algorithm, an assessment of metrics that describe key ethically salient features of the algorithm, and a relevancy matrix that connects the assessed metrics to stakeholder interests. The proposed audit instrument yields an ethical evaluation of an algorithm that could be used by regulators and others interested in doing due diligence, while paying careful attention to the complex societal context within which the algorithm is deployed. (shrink)

Important decisions that impact humans lives, livelihoods, and the natural environment are increasingly being automated. Delegating tasks to so-called automated decision-making systems can improve efficiency and enable new solutions. However, these benefits are coupled with ethical challenges. For example, ADMS may produce discriminatory outcomes, violate individual privacy, and undermine human self-determination. New governance mechanisms are thus needed that help organisations design and deploy ADMS in ways that are ethical, while enabling society to reap the full economic and social benefits (...) of automation. In this article, we consider the feasibility and efficacy of ethics-based auditing as a governance mechanism that allows organisations to validate claims made about their ADMS. Building on previous work, we define EBA as a structured process whereby an entity’s present or past behaviour is assessed for consistency with relevant principles or norms. We then offer three contributions to the existing literature. First, we provide a theoretical explanation of how EBA can contribute to good governance by promoting procedural regularity and transparency. Second, we propose seven criteria for how to design and implement EBA procedures successfully. Third, we identify and discuss the conceptual, technical, social, economic, organisational, and institutional constraints associated with EBA. We conclude that EBA should be considered an integral component of multifaced approaches to managing the ethical risks posed by ADMS. (shrink)

For years, the number of opaque algorithmic decision-making systems (ADM systems) with a large impact on society has been increasing: e.g., systems that compute decisions about future recidivism of criminals, credit worthiness, or the many small decision computing systems within social networks that create rankings, provide recommendations, or filter content. Concerns that such a system makes biased decisions can be difficult to investigate: be it by people affected, NGOs, stakeholders, governmental testing and auditing authorities, or other external parties. Scientific (...) testing and auditing literature rarely focuses on the specific needs for such investigations and suffers from ambiguous terminologies. With this paper, we aim to support this investigation process by collecting, explaining, and categorizing methods of testing for bias, which are applicable to black-box systems, given that inputs and respective outputs can be observed. For this purpose, we provide a taxonomy that can be used to select suitable test methods adapted to the respective situation. This taxonomy takes multiple aspects into account, for example the effort to implement a given test method, its technical requirement (such as the need of ground truth) and social constraints of the investigation, e.g., the protection of business secrets. Furthermore, we analyze which test method can be used in the context of which black box audit concept. It turns out that various factors, such as the type of black box audit or the lack of an oracle, may limit the selection of applicable tests. With the help of this paper, people or organizations who want to test an ADM system for bias can identify which test methods and auditing concepts are applicable and what implications they entail. (shrink)

How to understand the "entrepreneurial university"? Three hundred years of popularised economic/philosophical thought, in which conflict/competition has been presented as progressive; lacking a normative context, this becomes warlike. Society presented as a "macro-market", linking people with money and media and frowning on political justice, leads to economism (economic totalitarianism). This instrumentalises universities and motivates bookkeeping rationality and goal rationality; the maximisation thesis guides managerial aims. Scholarship becomes industrialised and leadership managerialised. Empty concepts of "quality" and "competitiveness" become audit (...) measures of "excellence"; this is standardised scholarship, serving hedonistic leisure class values and neglecting perspectivised creative, critical involvement with the suffering world. (shrink)

How to understand the "entrepreneurial university"? Three hundred years of popularised economic/philosophical thought, in which conflict/competition has been presented as progressive; lacking a normative context, this becomes warlike. Society presented as a "macro-market", linking people with money and media and frowning on political justice, leads to economism (economic totalitarianism). This instrumentalises universities and motivates bookkeeping rationality and goal rationality; the maximisation thesis guides managerial aims. Scholarship becomes industrialised and leadership managerialised. Empty concepts of "quality" and "competitiveness" become audit (...) measures of "excellence"; this is standardised scholarship, serving hedonistic leisure class values and neglecting perspectivised creative, critical involvement with the suffering world. (shrink)

“Irregular auditing” are actions taken by an auditor during an engagement that reduce evidence-gathering effectiveness inappropriately. The paper presents the results of an empirical study of the reasons given by auditors for their own irregular auditing. It is based on a questionnaire survey of 170 audit seniors working in Big Four audit firms in France. The study uses Schlenker’s (1997) triangle model of responsibility as the theoretical framework to analyze the respondents’ explanations of their behavior.

Organisations increasingly use automated decision-making systems (ADMS) to inform decisions that affect humans and their environment. While the use of ADMS can improve the accuracy and efficiency of decision-making processes, it is also coupled with ethical challenges. Unfortunately, the governance mechanisms currently used to oversee human decision-making often fail when applied to ADMS. In previous work, we proposed that ethics-based auditing (EBA)—that is, a structured process by which ADMS are assessed for consistency with relevant principles or norms—can (a) help organisations (...) verify claims about their ADMS and (b) provide decision-subjects with justifications for the outputs produced by ADMS. In this article, we outline the conditions under which EBA procedures can be feasible and effective in practice. First, we argue that EBA is best understood as a ‘soft’ yet ‘formal’ governance mechanism. This implies that the main responsibility of auditors should be to spark ethical deliberation at key intervention points throughout the software development process and ensure that there is sufficient documentation to respond to potential inquiries. Second, we frame AMDS as parts of larger sociotechnical systems to demonstrate that to be feasible and effective, EBA procedures must link to intervention points that span all levels of organisational governance and all phases of the software lifecycle. The main function of EBA should, therefore, be to inform, formalise, assess, and interlink existing governance structures. Finally, we discuss the policy implications of our findings. To support the emergence of feasible and effective EBA procedures, policymakers and regulators could provide standardised reporting formats, facilitate knowledge exchange, provide guidance on how to resolve normative tensions, and create an independent body to oversee EBA of ADMS. (shrink)

Forensics is proposed as a means to understand, trace, and recompile data and computational activities. It has a securitocratic dimension and one that is being developed as a means of opening processes, events and systems into a more public state. This article proposes an analysis of forces at play in the circulation of a ‘screener’ of Quentin Tarantino’s The Hateful Eight and associated files, to suggest that forensic approaches used to control flows of data may be repurposed for dis­semination. The (...) article maps a brief history of digital forensics and sets out some of its political entailments, indicating further lines of enquiry regarding the inter-relation of technosocial powers constituted in the interactions between forensics and coun­ter-measures. The article proposes that the posthumanities are partially constituted by a renewed relationship between questions of culture, subjectivity, knowledge and the technical. Some propositions for the technical as grounds for cultural politics are made. (shrink)

In an increasingly complex world with increasingly powerful organisations it seems inevitable that society – or groups in society – would become anxious about whether these organisations could be encouraged to match that power with an appropriate responsibility. This is the function of accountability – to require individuals and organisations to present an account of those actions for which society holds them – or would wish to hold them – responsible. And the history of social accounting, at (...) its most fundamental, is a history of attempts to develop this accountability. It seems to me that the widespread and systematic practice of social and environmental accounting is a deeply essential element in any well‐functioning, complex democracy. The corollary is that the absence of such mechanisms raises fundamental questions about the nature of modern democracies. This article briefly outlines what I believe to be the three strands of social accounting. It then identifies a few of the lessons that we may be able to learn from current experience and, in particular, how social accounting is related to accountability, democracy and sustainability. The central issue of the tension between accountability and control is touched upon: I then illustrate how the stakeholder model can be used to help define the social account, and conclude with a few words on attestation. (shrink)

Efforts to address algorithmic harms have gathered particular steam over the last few years. One area of proposed opportunity is the notion of an “algorithmic audit,” specifically an “internal audit,” a process in which a system’s developers evaluate its construction and likely consequences. These processes are broadly endorsed in theory—but how do they work in practice? In this paper, we conduct not only an audit but an autoethnography of our experiences doing so. Exploring the history and legacy (...) of a facial recognition dataset, we find paradigmatic examples of algorithmic injustices. But we also find that the process of discovery is interwoven with questions of affect and infrastructural brittleness that internal audit processes fail to articulate. For auditing to not only address existing harms but avoid producing new ones in turn, we argue that these processes must attend to the “mess” of engaging with algorithmic systems in practice. Doing so not only reduces the risks of audit processes but—through a more nuanced consideration of the emotive parts of that mess—may enhance the benefits of a form of governance premised entirely on altering future practices. (shrink)

This paper discusses the legitimacy of accountants’ recent involvement in social and ethical accounting, auditing and reporting (SEAAR). Support for accountants’ legitimacy is proposed by highlighting some of the technical skills they offer to the SEAAR process as conceived in AA1000. It is argued that the relevance of these skills is strengthened within a conception of SEAAR which principally perceives it as a risk/stakeholder management process focused primarily on the concerns of corporate management as opposed to those of the wider (...) society. However, the paper moves on to maintain that if we wish to promote a conception of SEAAR primarily focused on accountability to stakeholders (denoted as ‘true accountability’) as opposed to risk/stakeholder management, then, particularly in the domain of external social audit, the legitimacy of accountants’ participation may be disputed. The paper therefore concludes by cautioning against facilitating the unquestioned entry of accountants into the realm of SEAAR. (shrink)

Artificial intelligence (AI) governance and auditing promise to bridge the gap between AI ethics principles and the responsible use of AI systems, but they require assessment mechanisms and metrics. Effective AI governance is not only about legal compliance; organizations can strive to go beyond legal requirements by proactively considering the risks inherent in their AI systems. In the past decade, investors have become increasingly active in advancing corporate social responsibility and sustainability practices. Including nonfinancial information related to environmental, social, and (...) governance (ESG) issues in investment analyses has become mainstream practice among investors. However, the AI auditing literature is mostly silent on the role of investors. The current study addresses two research questions: (1) how companies’ responsible use of AI is included in ESG investment analyses and (2) what connections can be found between principles of responsible AI and ESG ranking criteria. We conducted a series of expert interviews and analyzed the data using thematic analysis. Awareness of AI issues, measuring AI impacts, and governing AI processes emerged as the three main themes in the analysis. The findings indicate that AI is still a relatively unknown topic for investors, and taking the responsible use of AI into account in ESG analyses is not an established practice. However, AI is recognized as a potentially material issue for various industries and companies, indicating that its incorporation into ESG evaluations may be justified. There is a need for standardized metrics for AI responsibility, while critical bottlenecks and asymmetrical knowledge relations must be tackled. (shrink)

Accountability involves not only schools answering to society, but parents and governments doing the same. In particular, governments should answer for the appropriateness of the educational aims they seek to promote. Making schools accountable to society through examination results is fundamentally flawed. Teachers must be able to account for how the specifics of their job relate to wider educational and social aims. The best approach to holding schools to account through external inspection is that of ‘audited self review’. (...) The notion of an agency of inspectors who are ‘superior’ to those they inspect is fundamentally inappropriate. (shrink)

Accountability involves not only schools answering to society, but parents and governments doing the same. In particular, governments should answer for the appropriateness of the educational aims they seek to promote. Making schools accountable to society through examination results is fundamentally flawed. Teachers must be able to account for how the specifics of their job relate to wider educational and social aims. The best approach to holding schools to account through external inspection is that of ‘audited self review’. (...) The notion of an agency of inspectors who are ‘superior’ to those they inspect is fundamentally inappropriate. (shrink)

This contribution offers the author’s personal experience with a project that took place 25 years ago in Latin America. This was about Second Order Auditing in Colombia during the second part of the 1990s. This project was carried out at the Country’s National Auditing Office, and was an application of the Viable System Model and the Viplan Methodology to a National Context. It was an innovative project at the CGR, focused on Second Order Auditing, to improve communications within the fabric (...) of the Colombian government. Its emphasis was building responsible trust between public enterprises, ministries and political agencies. Its emphasis was building communications between ministries and public entities, with the aim of increasing their effectiveness. At its core were methodological and epistemological developments. Key questions it attempted to answer were how to model the complexity of the enterprises and how to transform the auditors’ views of their relations with people in public entities, from one focused on requesting information, to one focused on communications. Structural changes were proposed for the National Audit Office and state enterprises, and hundreds of auditors were trained, through epistemological methodological workshops, in second order auditing and the reports of their auditing were debated extensively in government and beyond. This paper finishes with a short discussion of these transformations in the light of organisational cybernetics and in particular of the Viable System Model. (shrink)

This paper discusses the legitimacy of accountants’ recent involvement in social and ethical accounting, auditing and reporting. Support for accountants’ legitimacy is proposed by highlighting some of the technical skills they offer to the SEAAR process as conceived in AA1000. It is argued that the relevance of these skills is strengthened within a conception of SEAAR which principally perceives it as a risk/stakeholder management process focused primarily on the concerns of corporate management as opposed to those of the wider (...) class='Hi'>society. However, the paper moves on to maintain that if we wish to promote a conception of SEAAR primarily focused on accountability to stakeholders as opposed to risk/stakeholder management, then, particularly in the domain of external social audit, the legitimacy of accountants’ participation may be disputed. The paper therefore concludes by cautioning against facilitating the unquestioned entry of accountants into the realm of SEAAR. (shrink)

External auditors owe a professional duty to the company''s stockholders and to society in general. However their remuneration is determined by management. The resulting conflicts of interest are particularly acute in distressed companies where the auditors are required to disclose uncertainties regarding future survival. We focus on the consequentialist self-fulfilling prophecy argument whereby auditors may fail to disclose such uncertainties due to the belief that the disclosure itself would precipitate the company''s bankruptcy. We find no empirical support for such (...) beliefs for a sample of distressed U.K. companies with audit reports published between 1986 and 1993. Companies whose auditors disclose going concern uncertainties are no more likely to fail than those without such disclosures; indeed three out of four reports containing going concern uncertaintiesare not followed by failure before publication of a subsequent set of accounts. Instead we find that it is the degree of financial distress that drives both bankruptcy and the auditor''s going concern disclosure rather than that the disclosure itself causes failure. Belief in the self-fulfilling prophecy effect nevertheless persists, and this despite the profession''s clear ethical guidelines that audit opinions should provide an objectively true and fair view, paying no regard to possible consequences. It may be that the continued attractiveness of the self-fulfilling prophecy belief is due to its providing a means of resolving intense auditor/management conflict in what is a particularly complex decision situation. We argue that, if the profession''s clear ethical guidelines are to play a greater role in this area, issues such as enforcement will need to be addressed. (shrink)

Inspired by the operation of human social organisation, this paper presents a new architecture—a pyramid-committee—for developing society-oriented intelligence, whose structure imitates the organisation of human society in its decision making. The system takes a pyramid-like hierarchical structure with links in the pyramid forming a semi-lattice, which relate not only to nodes in the same layer, but also to others in different layers. The output of the system is a result of the negotiation and balancing of different interests. For (...) such a system to function, the main difficulties concern the complicated relationships between different factors or agents. Focussing on the airport environment audit, we discuss the development of a model framework and the role of neural networks. (shrink)

This paper uses Perrow’s sociological framework as a basis for a comparative organisation analysis of the impact of expert systems on organisational issues. The study analyses the relative impact of expert systems on two different types of accounting work: auditing and tax. The results indicate an impact on factors that ultimately improve productivity. The aggregate results indicate that expert systems are found to allow the user substantial control of search for solutions and discretion on whether to follow system recommendations, increased (...) access to top management, and a decrease in the need for supervision. The systems allow the user the ability to solve a broader range of problems, while allowing the user the ability to perform more work. The comparison of auditing and tax expert systems indicates that audit systems seem to allow for greater control over search. Tax systems seem to allow more work to be done without supervision, make more decisions immediately, and allow the user to make a wider range of decisions. (shrink)

Ethics limits the behavior of individuals in social life within the framework of right-wrong, good-bad. In this context, the peace of the whole society must develop behaviors by ethical principles by individuals in social life. There are mechanisms for auditing unethical behaviors before the public and private sector institutions and organizations. In addition to all these mechanisms, there is a civilian area that exists independently of the private sector and the state. As a third sector, non-governmental organizations, which are (...) an element of this civil field, have a structure that includes individuals from all segments of society voluntarily. They aim to contribute to the increase in the quality of life of people in society with their work and to develop respect for ethical factors and Values. Non-governmental organizations, which also have an audit role for the public and private sectors, are in a voice against ethical violations in social life. With the formation of awareness against ethical violations and the dissemination of ethical behaviors throughout the society, individuals culturally internalize ethical behaviors are realized through non-governmental organizations. In this context, the aim of this study is to examine the role of civil society in the formation of ethical culture. In the study, firstly the concept of ethical and ethical culture, then civil society and non-governmental organizations, and finally the role of civil society in the development of ethical culture were discussed through the literature. In the evaluations made, it was seen that the civil society area, which is defined as a third sector independent from the public and private sectors, acts as a barrier against ethical violations that occur in the general society and plays an active role in the creation of an ethical culture. As a result, it can be said that the transformative role of non-governmental organizations on society plays an important role in bringing their ethical behaviors to individuals in social life. (shrink)

Exploration of the political roles firms play in society is a flourishing stream within corporate social responsibility research. However, few empirical studies have examined multiple levels of political CSR at the same time from a critical perspective. We explore both how the motivations of managers and internal organizational practices affect a company’s choice between competing CSR approaches, and how the different CSR programs of corporate and civil society actors compete with each other. We present a qualitative interpretative case (...) study of how a French children’s clothing retailer develops CSR practices in response to accusations of poor working conditions and child labor in its supply chain. The company’s CSR approach consists of superficial practices, such as supplier audits by a cooperative business-organized nongovernmental organization and philanthropic activities, which enable managers to silence more radical alternative models defended by other NGOs, activists, and trade unions. By this approach, the core business model based on exploitative low-cost country sourcing remains intact through self-regulated CSR. Through the case study, we develop a framework of dynamism in competing CSR programs. We discuss the implications of our study for CSR researchers, company managers, and policy makers. (shrink)

The Collective Imagination explores the social foundations of the human imagination. A comprehensive audit of the creativity claims of the post-modern age - that finds them badly wanting and looks to the future - this book will appeal to sociologists and philosophers concerned with cultural theory, cultural and media studies and aesthetics.

This volume explores the opportunities and challenges facing the accounting profession in an increasingly globalized business and financial reporting environment. It looks back at past experiences of the profession in attempting to meet its public interest obligation. It examines the role and responsibilities of accounting to society including regulatory requirements, increased emphasis on corporate social responsibility, accounting fraud and whistle-blowing implications, internationalization of public interest obligations, and providing the education needed to be successful. The book incorporates an ethical dimension (...) in making these assessments. Its focus is a conceptual, theoretical one drawing on classical philosophy, the sociology of professions, economic theory, and the public interest dimension of accountants as professionals. The authors of papers are long-time contributors to the annual symposium on Research in Accounting Ethics sponsored by the Public Interest Section of the AAA.. (shrink)

Artificial intelligence is a general-purpose technology (GPT), term given to technologies that shape an entire era and reorient innovations by reconfiguring the economy’s logic and functioning and bringing in new business models. AI offers unprecedented opportunities and risks. The benefits of AI are extraordinary, as are its potential harms. Potential damage does not have the same degree of problematization, since the intensity and extent of the damage varies according to the domain and the object of application. To address the scale (...) of this challenge, regulation is necessary but not sufficient. Standards, unwritten codes of compliance and arbitration procedures, supervision and auditability, AI governance, international agreements, compliance with current local and global standards and laws. All of this needs to be integrated. Society seems to have no alternative to facing the challenges of at least mitigating the damage already identified and trying to predict future damage in advance. The purpose of this article is to encourage reflection regarding the main initiatives that are available to society to protect its citizens and organizations from the potential harm caused by AI models, vis-à-vis the technology’s own limits to act in ethical and legal compliance. (shrink)

For the purposes of this monograph, "by a degree" is meant a degree of recursive unsolvability. A degree [script bold]m is said to be minimal if 0 is the unique degree less than [script bold]m. Each of the six chapters of this self-contained monograph is devoted to the proof of an existence theorem for minimal degrees.

There is a common tradition in European education going back to the Middle Ages which long played a part in providing the curriculum of schools which catered both for the wealthy and for able sons of less well-to-do families. Originally published in 1974, this volume examines the relationship between education and society in the different countries of Europe from which differences in tradition and practice emerge. The countries discussed include: France, Germany, the former Soviet Union, Poland and Sweden.

Part of the educational system in England has been geared towards the preparation of particular professions, while the identity and status of members of some professions have depended significantly on the general education they have received. Originally published in 1973, this volume explores the interaction between education and the professions. It also looks at the education of the main professions in sixteenth century England and at how twentieth century university teaching is a key profession for the training of new recruits (...) to other professions. (shrink)

Originally published in 1971, this volume examines the relationship between the history and sociology of education. History does not stand in isolation, but has much to draw from and contribute to, other disciplines. The methods and concepts of sociology, in particular, are exerting increasing influence on historical studies, especially the history of education. Since education is considered to be part of the social system, historians and sociologists have come to survey similar fields; yet each discipline appears to have its own (...) aims and methodology. (shrink)

Originally published in 1972, this book is concerned with education as part of a larger social history. Chapters include: The roots of Anglican supremacy in English education The Board schools of London The use of ecclesiastical records for the history of education Topographical resources: private and secondary education from the sixteenth to the twentieth century.