Accounting - Research Publications

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    Explanations as Discourse: Towards Ethical Big Data Analytics Services
    Afrashteh, S ; Someh, I ; Davern, M (Australasian Association for Information Systems and Australian Computer Society, 2020-01-01)
    Big data analytics uses algorithms for decision-making and targeting of customers. These algorithms process large-scale data sets and create efficiencies in the decision-making process for organizations but are often incomprehensible to customers and inherently opaque in nature. Recent European Union regulations require that organizations communicate meaningful information to customers on the use of algorithms and the reasons behind decisions made about them. In this paper, we explore the use of explanations in big data analytics services. We rely on discourse ethics to argue that explanations can facilitate a balanced communication between organizations and customers, leading to transparency and trust for customers as well as customer engagement and reduced reputation risks for organizations. We conclude the paper by proposing future empirical research directions.
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    Disclosing Unrecognized Intangibles: The Search for Exemplars
    Davern, M ; Tan, B ; Gu, J (University of Melbourne, 2021)
    The purpose of this report is to document the results of an investigation into disclosures of unrecognized intangibles by Tier 1 reporting entities in Australia.