‫ﻣﺘﺮﺟﻢ ﻣﻦ ﺍﻹﻧﺠﻠﻴﺰﻳﺔ ﺇﻟﻰ ﺍﻟﻌﺮﺑﻴﺔ ‪www.onlinedoctranslator.

com -‬‬

‫ﺍﻟﻌﺪﺩﺍﻟﺤﺎﻟﻲ ﻭﺃﺭﺷﻴﻒ ﺍﻟﻨﺺ ﺍﻟﻜﺎﻣﻞ ﻟﻬﺬﻩ ﺍﻟﻤﺠﻠﺔ ﻣﺘﺎﺡ ﻋﻠﻰ ‪ Emerald Insight‬ﻋﻠﻰ‪htm :‬‬
‫‪https://www.emerald.com/insight/0951-3574.‬‬

‫ﻋﻠﻰﺃﺳﺎﺱ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬

‫ﻗﺮﺍﺭ‬ ‫ﺻﻨﻊﺍﻟﻘﺮﺍﺭ ﺍﻟﻘﺎﺉﻢ ﻋﻠﻰ ﺍﻟﺬﻛﺎء‬

‫ﺻﻨﻊﻓﻲ‬
‫ﻣﺤﺎﺳﺒﺔ‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ‪:‬‬
‫ﺍﻟﺘﺤﺪﻳﺎﺕﺍﻷﺧﻼﻗﻴﺔ‬
‫‪109‬‬ ‫ﻭﺍﻟﺘﻔﻜﻴﺮﺍﻟﻤﻌﻴﺎﺭﻱ‬
‫ﺗﻢﺍﻻﺳﺘﻼﻡ ﻓﻲ ‪ 15‬ﺳﺒﺘﻤﺒﺮ ‪2020‬‬ ‫ﺃﻭﺛﻤﺎﺭﻣﺎﻧﻔﺮﻳﺪ ﻟﻴﻨﺮ‪ ،‬ﻭﻛﻴﻢ ﺇﻳﺘﻮﻧﻴﻦ‪ ،‬ﻭﻫﺎﻧﺎ ﺳﻴﻠﻔﻮﻻ‪ ،‬ﻭﺇﻳﻔﺎ ﺳﺘﺮﻳﺖ‪€‬ﺃﻭﻡ‬
‫ﺗﻤﺖﺍﻟﻤﺮﺍﺟﻌﺔ ﻓﻲ ‪ 15‬ﻣﺎﺭﺱ ‪2021‬‬
‫‪10‬ﻓﺒﺮﺍﻳﺮ ‪2022‬‬ ‫ﻗﺴﻢﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻘﺎﻧﻮﻥ ﺍﻟﺘﺠﺎﺭﻱ‪ ،‬ﻛﻠﻴﺔ ﻫﺎﻧﻜﻦ ﻟﻼﻗﺘﺼﺎﺩ‪،‬‬
‫‪25‬ﻣﺎﻳﻮ ‪2022‬‬ ‫ﻫﻠﺴﻨﻜﻲ‪،‬ﻓﻨﻠﻨﺪﺍ‪ ،‬ﻭ‬
‫ﺃﻟﻴﻨﺎﻭﻭ‬
‫ﺗﻢﺍﻟﻘﺒﻮﻝ ﻓﻲ ‪ 31‬ﻣﺎﻳﻮ ‪2022‬‬
‫‪hrleitner€‬‬
‫ﺷﺮﻛﺔ‪ KPMG‬ﻟﻠﺘﺪﻗﻴﻖ‪ ،‬ﻟﻴﻨﺰ‪ ،‬ﺍﻟﻨﻤﺴﺎ‬

‫ﺧﻼﺻﺔ‬
‫ﻏﺎﻳﺔ‪-‬ﺗﻬﺪﻑ ﻫﺬﻩ ﺍﻟﻮﺭﻗﺔ ﺇﻟﻰ ﺗﺤﺪﻳﺪ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻷﺧﻼﻗﻴﺔ ﻻﺳﺘﺨﺪﺍﻡ ﺃﻧﻈﻤﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ )‪(AI‬‬
‫ﻻﺗﺨﺎﺫﺍﻟﻘﺮﺍﺭ ﻭﺗﻨﺎﻗﺶ ﺍﻟﻨﺘﺎﺉﺞ ﺍﻟﺘﻲ ﺗﻮﺻﻠﺖ ﺇﻟﻴﻬﺎ ﺑﻨﺎء ًﻋﻠﻰ ﻧﻤﻮﺫﺝ ﺭﻳﺴﺖ ﺍﻟﻤﻜﻮﻥ ﻣﻦ ﺃﺭﺑﻌﺔ ﻣﻜﻮﻧﺎﺕ ﻟﻠﺴﻮﺍﺑﻖ ﻻﺗﺨﺎﺫ‬
‫ﺍﻟﻘﺮﺍﺭﺍﺕﺍﻷﺧﻼﻗﻴﺔ‪ .‬ﻭﺗﺴﺘﻤﺪ ﻫﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﺁﺛﺎﺭﻫﺎ ﻋﻠﻰ ﻋﻠﻤﺎء ﻭﻣﻤﺎﺭﺳﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ‪ .‬ﺍﻟﺘﺼﻤﻴﻢ‪/‬ﺍﻟﻤﻨﻬﺠﻴﺔ‪/‬ﺍﻟﻨﻬﺞ ‪-‬ﻫﺬﺍ‬
‫ﺍﻟﺒﺤﺚﻣﺘﺠﺬﺭ ﻓﻲ ﺍﻟﺘﻘﻠﻴﺪ ﺍﻟﺘﺄﻭﻳﻠﻲ ﻷﺑﺤﺎﺙ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺘﻔﺴﻴﺮﻳﺔ‪ ،‬ﺣﻴﺚ ﻳﻨﺨﺮﻁ ﺍﻟﻘﺎﺭﺉ ﻭﺍﻟﻨﺼﻮﺹ ﻓﻲ ﺷﻜﻞ ﻣﻦ ﺃﺷﻜﺎﻝ‬
‫ﺍﻟﺤﻮﺍﺭ‪.‬ﻹﺛﺒﺎﺕ ﻫﺬﺍ ﺍﻟﺤﻮﺍﺭ‪ ،‬ﺃﺟﺮﻯ ﺍﻟﻤﺆﻟﻔﻮﻥ ﻣﺮﺍﺟﻌﺔ ﺃﺩﺑﻴﺔ ﺳﺮﺩﻳﺔ )ﺷﺒﻪ ﻣﻨﻬﺠﻴﺔ( ﻣﺴﺘﻨﻴﺮﺓ ﻧﻈﺮﻳﺎً ﺗﻤﺘﺪ ﻟﻸﻋﻮﺍﻡ ‪.2020-2015‬‬
‫ﻳﻌﺘﻤﺪﺳﺮﺩ ﻫﺬﻩ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻋﻠﻰ ﺍﻟﺴﻴﺎﻗﺎﺕ ﺍﻟﻤﺼﻮﺭﺓ ﻭﻳﺘﻢ ﺍﺳﺘﺨﺪﺍﻡ ﻣﻤﺎﺭﺳﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ‪/‬ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﻤﻮﺟﻮﺩﺓ ﻓﻲ ﻣﻘﺎﻻﺕ‬
‫ﻣﺨﺘﺎﺭﺓﻛﻌﻴﻨﺔ ﺑﺪﻻ ًﻣﻦ ﺍﻟﺒﺤﺚ ﺃﻭ ﺍﻷﺳﺎﻟﻴﺐ‪.‬‬

‫ﺍﻟﻤﻮﺟﻮﺩﺍﺕ‪-‬ﻓﻲ ﺍﻟﺘﺮﻣﻴﺰ ﺍﻟﻤﻮﺍﺿﻴﻌﻲ ﻟﻸﻭﺭﺍﻕ ﺍﻟﻤﺨﺘﺎﺭﺓ‪ ،‬ﺣﺪﺩ ﺍﻟﻤﺆﻟﻔﻮﻥ ﺧﻤﺴﺔ ﺗﺤﺪﻳﺎﺕ ﺃﺧﻼﻗﻴﺔ ﺭﺉﻴﺴﻴﺔ ﻻﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ‬
‫ﺍﻟﻘﺎﺉﻤﺔﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ‪ :‬ﺍﻟﻤﻮﺿﻮﻋﻴﺔ ﻭﺍﻟﺨﺼﻮﺻﻴﺔ ﻭﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ ﻭﺍﻟﺠﺪﺍﺭﺓ ﺑﺎﻟﺜﻘﺔ‪ .‬ﻭﺑﺎﺳﺘﺨﺪﺍﻡ‬
‫ﻧﻤﻮﺫﺝﺭﻳﺴﺖ ﺍﻟﻤﻜﻮﻥ ﻟﻠﺴﻮﺍﺑﻖ ﻻﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻷﺧﻼﻗﻴﺔ ﻛﺈﻃﺎﺭ ﻣﺴﺘﻘﺮ ﻟﺒﻨﻴﺘﻨﺎ‪ ،‬ﻳﻨﺎﻗﺶ ﺍﻟﻤﺆﻟﻔﻮﻥ ﺑﺸﻜﻞ ﻧﻘﺪﻱ ﺍﻟﺘﺤﺪﻳﺎﺕ‬
‫ﻭﺃﻫﻤﻴﺘﻬﺎﻟﻠﺘﻌﺎﻭﻥ ﺍﻟﻤﺴﺘﻘﺒﻠﻲ ﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻵﻟﺔ ﺿﻤﻦ ﻭﻛﺎﻻﺕ ﻣﺨﺘﻠﻔﺔ ﺑﻴﻦ ﺍﻟﺒﺸﺮ ﻭﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪.‬‬

‫ﺍﻷﺻﺎﻟﺔ‪/‬ﺍﻟﻘﻴﻤﺔ –ﺗﺴﺎﻫﻢ ﻫﺬﻩ ﺍﻟﻮﺭﻗﺔ ﻓﻲ ﺍﻷﺩﺑﻴﺎﺕ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺑﺎﻟﻤﺤﺎﺳﺒﺔ ﻛﻤﻤﺎﺭﺳﺔ ﺫﺍﺗﻴﺔ ﻭﻭﺳﻴﻄﺔ ﻓﻲ ﺳﻴﺎﻕ ﺍﺟﺘﻤﺎﻋﻲ ﻣﺎﺩﻱ‪.‬‬
‫ﻭﻫﻮﻳﻔﻌﻞ ﺫﻟﻚ ﻣﻦ ﺧﻼﻝ ﺗﻮﻓﻴﺮ ﻗﺎﻋﺪﺓ ﺻﻠﺒﺔ ﻣﻦ ﺍﻟﺤﺠﺞ ﺍﻟﺘﻲ ﻣﻔﺎﺩﻫﺎ ﺃﻥ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻭﺣﺪﻩ‪ ،‬ﻋﻠﻰ ﺍﻟﺮﻏﻢ ﻣﻦ ﺩﻭﺭﻩ‬
‫ﺍﻟﺘﻤﻜﻴﻨﻲﻭﺍﻟﻮﺳﻴﻂ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ‪ ،‬ﻻ ﻳﻤﻜﻨﻪ ﺍﺗﺨﺎﺫ ﻗﺮﺍﺭﺍﺕ ﻣﺤﺎﺳﺒﻴﺔ ﺃﺧﻼﻗﻴﺔ ﻷﻧﻪ ﻳﻔﺘﻘﺮ ﺇﻟﻰ ﺍﻟﺸﺮﻭﻁ ﺍﻟﻤﺴﺒﻘﺔ ﺍﻟﻼﺯﻣﺔ ﻣﻦ‬
‫ﺣﻴﺚﻧﻤﻮﺫﺝ ﺭﻳﺴﺖ ﻟﻠﺴﻮﺍﺑﻖ‪ .‬ﻭﺍﻷﻛﺜﺮ ﻣﻦ ﺫﻟﻚ‪ ،‬ﺑﻤﺎ ﺃﻥ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻣﻠﺰﻡ ﺑﺄﻫﺪﺍﻑ ﻣﺤﺪﺩﺓ ﻣﺴﺒﻘﺎً ﻭﻳﺨﻀﻊ ﻟﻈﺮﻭﻑ ﻣﻦ‬
‫ﺻﻨﻊﺍﻹﻧﺴﺎﻥ ﻋﻠﻰ ﺍﻟﺮﻏﻢ ﻣﻦ ﺗﻌﻠﻤﻪ ﺍﻟﻤﺴﺘﻘﻞ ﻭﻣﻤﺎﺭﺳﺎﺗﻪ ﺍﻟﺘﻜﻴﻔﻴﺔ‪ ،‬ﻓﺈﻧﻪ ﻳﻔﺘﻘﺮ ﺇﻟﻰ ﺍﻟﻘﺪﺭﺓ ﺍﻟﺤﻘﻴﻘﻴﺔ‪ .‬ﻭﻧﺘﻴﺠﺔ ﻟﺬﻟﻚ‪ ،‬ﻳﺠﺐ‬
‫ﺗﻘﺎﺳﻢﺍﻟﻤﺴﺎءﻟﺔ ﺑﻴﻦ ﺍﻟﺒﺸﺮ ﻭﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪ .‬ﻳﻘﺘﺮﺡ ﺍﻟﻤﺆﻟﻔﻮﻥ ﺃﻥ ﺍﻟﺤﻮﻛﻤﺔ ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﻭﻛﺬﻟﻚ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﺪﺍﺧﻠﻲ‬
‫ﻭﺍﻟﺨﺎﺭﺟﻲﺗﺤﺘﺎﺝ ﺇﻟﻰ ﺍﻟﺘﻜﻴﻒ ﻣﻦ ﺣﻴﺚ ﺍﻟﻤﻬﺎﺭﺍﺕ ﻭﺍﻟﻮﻋﻲ ﻟﻀﻤﺎﻥ ﺍﺗﺨﺎﺫ ﻗﺮﺍﺭﺍﺕ ﺃﺧﻼﻗﻴﺔ ﻗﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪.‬‬

‫ﺍﻟﻜﻠﻤﺎﺕﺍﻟﺪﺍﻟﺔﺍﻟﺮﺍﺣﺔ‪ ،‬ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪ ،‬ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ‪ ،‬ﺍﻷﺧﻼﻕ‪ ،‬ﺍﻟﻤﺤﺎﺳﺒﺔ ﻧﻮﻉ ﺍﻟﻮﺭﻕﻭﺭﻗﺔ‬

‫ﺍﺑﺤﺎﺙ‬

‫ﻣﻘﺪﻣﺔ‬
‫ﺗﺴﺘﺨﺪﻡﺍﻟﺸﺮﻛﺎﺕ ﻭﺷﺮﻛﺎﺕ ﺍﻟﺨﺪﻣﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﻋﻠﻰ ﺣﺪ ﺳﻮﺍء ﺑﺸﻜﻞ ﻣﺘﺰﺍﻳﺪ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ )‪(AI‬‬
‫ﻟﺘﺠﻤﻴﻊﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﺗﺤﻮﻳﻠﻬﺎ ﻣﻦ ﻣﺼﺎﺩﺭ ﻣﺨﺘﻠﻔﺔ ﻭﺍﺳﺘﺨﻼﺹ ﻣﻌﻠﻮﻣﺎﺕ ﺃﻓﻀﻞ ﺫﺍﺕ ﺻﻠﺔ ﺑﺎﻟﻘﺮﺍﺭ ﻓﻲ‬
‫ﺍﻟﺒﻴﺉﺎﺕﺍﻟﻤﻌﻘﺪﺓ )ﺍﻟﺠﺮﺍﺣﻲ‪;2018 ،‬ﺟﻮﺯﻳﻒ ﻭﺟﺎﺑﺎ‪ (2020 ،‬ﻟﻠﺤﺼﻮﻝ ﻋﻠﻰ ﻓﻮﺍﺉﺪ ﺍﻗﺘﺼﺎﺩﻳﺔ‪ .‬ﻳﻤﻜﻦ ﺍﻋﺘﺒﺎﺭ‬
‫ﺍﻟﺬﻛﺎءﺍﻻﺻﻄﻨﺎﻋﻲ ﻣﺼﻄﻠﺤﺎً ﺷﺎﻣﻼ ًﻓﻲ ﻫﺬﺍ ﺍﻻﺗﺠﺎﻩ ﺍﻟﻌﺎﻟﻤﻲ ﺍﻟﻀﺨﻢ ﺍﻟﺬﻱ ﻳﺘﻀﻤﻦ ﻣﻨﺎﻫﺞ ﺍﻟﺒﻴﺎﻧﺎﺕ‬
‫ﺍﻟﻀﺨﻤﺔ)ﺟﻴﺐﻭﺁﺧﺮﻭﻥ‪;2018،.‬ﺳﺎﻟﻴﺠﻴﻨﻲﻭﺁﺧﺮﻭﻥ‪ (2018،.‬ﻭﺍﻟﺘﻌﻠﻢ ﺍﻵﻟﻲ ﺍﻟﻤﺘﻄﻮﺭ‬

‫‪€‬ﻧﺸﺮﺕ ‪hrleitner.‬‬ ‫© ﺃﻭﺗﻤﺎﺭ ﻣﺎﻧﻔﺮﻳﺪ ﻟﻴﻨﺮ‪ ،‬ﻛﻴﻢ ﺇﻳﺘﻮﻧﻴﻦ‪ ،‬ﺣﻨﺎ ﺳﻴﻠﻔﻮﻻ‪ ،‬ﺷﺎﺭﻉ ﺇﻳﻔﺎ‪€‬ﺃﻭﻡ ﻭﺃﻟﻴﻨﺎ ﻭﻭ‬
‫ﺍﻟﺘﺪﻗﻴﻖﺍﻟﻤﺤﺎﺳﺒﻲ &‬ ‫ﺑﻮﺍﺳﻄﺔﺍﻟﺰﻣﺮﺩ ﺍﻟﻨﺸﺮ ﺍﻟﻤﺤﺪﻭﺩﺓ‪ .‬ﺗﻢ ﻧﺸﺮ ﻫﺬﻩ ﺍﻟﻤﻘﺎﻟﺔ ﺑﻤﻮﺟﺐ ﺭﺧﺼﺔ ﺍﻟﻤﺸﺎﻉ ﺍﻹﺑﺪﺍﻋﻲ )‪ .(CC BY 4.0‬ﻳﺠﻮﺯ ﻷﻱ‬
‫ﻣﺠﻠﺔﺍﻟﻤﺴﺎءﻟﺔ‬ ‫ﺷﺨﺺﺇﻋﺎﺩﺓ ﺇﻧﺘﺎﺝ ﻭﺗﻮﺯﻳﻊ ﻭﺗﺮﺟﻤﺔ ﻭﺇﻧﺸﺎء ﺃﻋﻤﺎﻝ ﻣﺸﺘﻘﺔ ﻣﻦ ﻫﺬﻩ ﺍﻟﻤﻘﺎﻟﺔ )ﻷﻏﺮﺍﺽ ﺗﺠﺎﺭﻳﺔ ﻭﻏﻴﺮ ﺗﺠﺎﺭﻳﺔ(‪ ،‬ﻣﻊ ﻣﺮﺍﻋﺎﺓ‬
‫ﺍﻹﺳﻨﺎﺩﺍﻟﻜﺎﻣﻞ ﻟﻠﻨﺸﺮ ﺍﻷﺻﻠﻲ ﻭﺍﻟﻤﺆﻟﻔﻴﻦ‪ .‬ﻳﻤﻜﻦ ﺍﻻﻃﻼﻉ ﻋﻠﻰ ﺍﻟﺸﺮﻭﻁ ﺍﻟﻜﺎﻣﻠﺔ ﻟﻬﺬﺍ ﺍﻟﺘﺮﺧﻴﺺ ﻋﻠﻰ‪/4.0/ legalcode‬‬
‫ﺍﻟﻤﺠﻠﺪ‪ 35.‬ﻋﺪﺩ ‪2022 ،9‬‬
‫ﺹ‪135-109‬‬
‫ﺍﻟﺰﻣﺮﺩﻟﻠﻨﺸﺮ ﺍﻟﻤﺤﺪﻭﺩﺓ‬ ‫‪http://creativecommons.org/licences/by‬‬
‫‪0951-3574‬‬
‫‪10.1108/AAAJ-09-2020-4934DOI‬‬
 ‫ﺧﻮﺍﺭﺯﻣﻴﺎﺕ)ﻛﻴﻠﻮﺝﻭﺁﺧﺮﻭﻥ‪;2020،.‬ﻟﻴﻨﺪﺑﻮﻡﻭﺁﺧﺮﻭﻥ‪ (2020،.‬ﻟﻠﺘﻌﻠﻢ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﻧﻤﺬﺟﺔ ﺍﻟﻤﺴﺘﻘﺒﻞ )‬ ‫‪AAAJ‬‬
‫ﺗﺸﻴﻦﻭﺁﺧﺮﻭﻥ‪;2012،.‬ﺇﻳﺮﻟﻲ‪.(2015 ،‬‬ ‫‪35,9‬‬
‫ﺑﺮﻧﺎﻣﺞﻣﺤﺎﺳﺒﺔ ﻣﺘﻘﺪﻡ ﻳﻌﺘﻤﺪ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ )ﺭﻳﺴﺘﻮﻻﻳﻨﻦ‪ (2017 ،‬ﻛﻤﺎ ﻻ ﻳﻤﻜﻦ ﻣﻘﺎﺭﻧﺘﻬﺎ‬
‫ﺑﺴﻬﻮﻟﺔﺑﺄﻧﻈﻤﺔ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﺍﻟﻜﻼﺳﻴﻜﻴﺔ‪ ،‬ﺣﻴﺚ ﺇﻧﻬﺎ ﺗﻐﻴﺮ ﺑﺎﺳﺘﻤﺮﺍﺭ ﺗﺼﻤﻴﻤﻬﺎ ﻭﺑﺮﻣﺠﺘﻬﺎ‬
‫ﺍﻟﺨﺎﺻﺔﻣﻦ ﺧﻼﻝ ﺍﻟﺘﻌﻠﻢ ﻭﺗﺘﻮﺍﻓﻖ ﺗﺪﺭﻳﺠﻴﺎً ﻣﻊ ﺍﻟﻘﺪﺭﺍﺕ ﺍﻟﻤﻌﺮﻓﻴﺔ ﻟﻺﻧﺴﺎﻥ ﻓﻲ ﻣﻬﺎﻡ ﻣﻌﻴﻨﺔ )ﻣﻮﻧﻮﻛﻮ‬
‫ﻭﺁﺧﺮﻭﻥ‪;2020،.‬ﻓﺎﺳﺎﺭﻫﻴﻠﻲﻭﺁﺧﺮﻭﻥ‪ .(2017،.‬ﻭﻓﻲ ﺍﻟﻮﻗﺖ ﻧﻔﺴﻪ‪ ،‬ﺗﺘﻔﻮﻕ ﺳﺮﻋﺔ ﻣﻌﺎﻟﺠﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺑﺎﻟﻔﻌﻞ‬
‫ﻋﻠﻰﺃﻱ ﻗﻮﺓ ﻋﺎﻣﻠﺔ ﺑﺸﺮﻳﺔ )ﺭﺍﻳﺶ ﻭﻛﺮﺍﻛﻮﻓﺴﻜﻲ‪ (2021 ،‬ﻋﻨﺪﻣﺎ ﻳﺘﻌﻠﻖ ﺍﻷﻣﺮ ﺑﺎﻟﻤﻬﺎﻡ ﺍﻷﻛﺜﺮ ﺗﻜﺮﺍﺭﺍً ﻭﺍﻟﺘﻲ‬
‫ﺗﺘﻄﻠﺐﺇﺩﺭﺍﻛﺎً ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺪﻗﻴﻖ )ﻛﻮﺑﺮﻭﺁﺧﺮﻭﻥ‪;2019،.‬ﻛﻮﻛﻴﻨﺎ ﻭﺑﻼﻧﺸﻴﺖ‪ .(2019 ،‬ﻋﻠﻰ ﺳﺒﻴﻞ‬ ‫‪110‬‬
‫ﺍﻟﻤﺜﺎﻝ‪،‬ﻳﺘﻢ ﺍﻵﻥ ﺗﺤﺪﻳﺪ ﺷﺮﻭﻁ ﺍﻟﻌﻘﺪ ﺍﻟﺮﺉﻴﺴﻴﺔ ﻟﻌﻘﻮﺩ ﺍﻹﻳﺠﺎﺭ ﺍﻟﻤﻌﻘﺪﺓ ﻭﺍﻟﻘﺮﻭﺽ ﻭﻋﻘﻮﺩ ﺍﻟﺪﻳﻮﻥ ﺍﻷﺧﺮﻯ‬
‫ﻟﻠﺘﺼﻨﻴﻒﺑﻤﻮﺟﺐ ﺍﻟﻤﻌﻴﺎﺭ ﺍﻟﺪﻭﻟﻲ ﻹﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﻤﺎﻟﻴﺔ ﺭﻗﻢ ‪ 9‬ﺑﻮﺍﺳﻄﺔ ﺍﻟﺮﻭﺑﻮﺗﺎﺕ ﺍﻟﺬﻛﻴﺔ ﺍﻟﻤﺪﻋﻮﻣﺔ‬
‫ﺑﺎﻟﺬﻛﺎءﺍﻻﺻﻄﻨﺎﻋﻲ )ﻛﻮﺑﺮﻭﺁﺧﺮﻭﻥ‪[1](2019،.‬ﻓﻲ ﻭﻗﺖ ﺃﻗﻞ ﺑﻜﺜﻴﺮ‪ .‬ﺇﻥ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻀﻤﻨﻴﺔ ﻟﻠﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪،‬‬
‫ﻛﻤﺎﻫﻮ ﺍﻟﺤﺎﻝ ﻓﻲ ﺍﻟﺘﺼﻨﻴﻒ ﺍﻟﺪﻭﻟﻲ ﻹﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻟﻤﺴﺘﻘﻞ ﺍﻟﻤﺬﻛﻮﺭ ﺃﻋﻼﻩ‪ ،‬ﺗﺜﻴﺮ ﻋﺪﺓ ﺃﺳﺉﻠﺔ‪،‬‬
‫ﻋﻠﻰﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ ﺣﻮﻝ ﺍﻟﻤﺴﺎءﻟﺔ )ﺑﻴﺒﻴﻨﺠﺘﻮﻥﻭﺁﺧﺮﻭﻥ‪ ،(2019،.‬ﺇﻣﻜﺎﻧﻴﺔ ﺗﺘﺒﻊ ﻫﺬﺍ ﺍﻟﺘﺼﻨﻴﻒ ﻭﺍﻷﺑﻌﺎﺩ‬
‫ﺍﻷﺧﻼﻗﻴﺔﺍﻷﺳﺎﺳﻴﺔ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺑﺘﺄﺛﻴﺮﻩ ﻋﻠﻰ ﺍﻟﻘﻮﻯ ﺍﻟﻌﺎﻣﻠﺔ ﻭﺍﻟﻤﺠﺘﻤﻊ )ﺍﻟﺠﺮﺍﺣﻲ‪;2018 ،‬ﻣﻮﻧﻮﻛﻮﻭﺁﺧﺮﻭﻥ‪،.‬‬
‫‪ .(2020‬ﻣﺜﻞﺟﻮﻧﺰ ﻭﺛﻮﺭﻥ )‪(2020‬ﻭﻻﻳﺔ‪" :‬ﻭﻣﻤﺎ ﻳﺜﻴﺮ ﺍﻟﻘﻠﻖ ﺑﺸﻜﻞ ﺧﺎﺹ ﺑﺎﻟﻨﺴﺒﺔ ﻷﻭﻟﺉﻚ ﺍﻟﺬﻳﻦ ﻳﺘﻨﺎﻭﻟﻮﻥ‬
‫ﺍﻻﻋﺘﺒﺎﺭﺍﺕﺍﻷﺧﻼﻗﻴﺔ ﻓﻲ ﻣﻜﺎﻥ ﺍﻟﻌﻤﻞ ﻣﺎ ﺃﺻﺒﺢ ﻳﻌﺮﻑ ﺑﺎﺳﻢ ﻓﺠﻮﺓ ﺍﻟﻤﺴﺆﻭﻟﻴﺔ؛ ﺃﻱ ﺇﻟﻰ ﺃﻱ ﻣﺪﻯ ﺃﻭ ﺇﻣﻜﺎﻧﻴﺔ‬
‫ﺃﻥﻳﺆﺩﻱ ﺍﻋﺘﻤﺎﺩ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺇﻟﻰ ﺍﻟﺘﻨﺎﺯﻝ ﻋﻦ ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻷﺧﻼﻗﻴﺔ ﻋﻦ ﻋﻮﺍﻗﺐ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﺘﻲ ﻳﺘﺨﺬﻫﺎ‬
‫ﺃﺷﺨﺎﺹﺣﻘﻴﻘﻴﻮﻥ‪ ،‬ﻭﻫﻨﺎ ﺍﻟﻤﺤﺎﺳﺒﻮﻥ ﻭﺩﺍﻓﻌﻮ ﺍﻟﻀﺮﺍﺉﺐ‪.‬ﺹ‪.(153 .‬‬

‫ﻭﺑﻨﺎء ًﻋﻠﻰ ﺫﻟﻚ‪ ،‬ﻓﻘﺪ ﺗﻢ ﺃﻳﻀﺎً ﺗﻨﺎﻭﻝ ﺍﻵﺛﺎﺭ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻷﺧﻼﻗﻴﺔ ﻟﻠﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻣﻦ ﻗﺒﻞ ﺻﻨﺎﻉ‬
‫ﺍﻟﺴﻴﺎﺳﺎﺕ‪،‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ ﻛﻤﺎ ﻫﻮ ﻣﺬﻛﻮﺭ ﻓﻲ ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺔ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻟﻼﺗﺤﺎﺩ ﺍﻷﻭﺭﻭﺑﻲ )‪.(EU‬‬
‫ﺳﻴﺮﻧﺎﺗﻮﻧﻲ‪ (2019،‬ﺃﻭ ﻓﻲ ﺍﻟﻤﺒﺎﺩﺉ ﺍﻟﺘﻮﺟﻴﻬﻴﺔ ﻟﻤﻨﻈﻤﺔ ﺍﻟﺘﻌﺎﻭﻥ ﻭﺍﻟﺘﻨﻤﻴﺔ ﻓﻲ ﺍﻟﻤﻴﺪﺍﻥ ﺍﻻﻗﺘﺼﺎﺩﻱ )ﺑﻮﺯﺍ‬
‫ﻭﻳﻔﺠﻴﻨﻴﻮ‪ .(2021،‬ﻓﻲ ﻫﺬﻩ ﺍﻟﻤﺠﺎﻻﺕ‪ ،‬ﻳﻄﺎﻟﺐ ﺻﻨﺎﻉ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺑﺄﻥ ﻳﻔﻴﺪ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺍﻟﻨﺎﺱ‬
‫ﻭﺍﻟﻌﺎﻟﻢ‪،‬ﻭﻳﻀﻤﻦ ﻭﺟﻮﺩ ﻣﺠﺘﻤﻊ ﻋﺎﺩﻝ‪ ،‬ﻭﺃﻥ ﻳﺘﻤﺘﻊ ﺑﺎﻹﻓﺼﺎﺡ ﺍﻟﺸﻔﺎﻑ ﻭﺍﻟﻤﺴﺆﻭﻝ‪ ،‬ﻭﺃﻥ ﻳﻜﻮﻥ ﻗﻮﻳﺎً ﻭﺁﻣﻨﺎً‬
‫ﻭﻣﺄﻣﻮﻧﺎًﻃﻮﺍﻝ ﺣﻴﺎﺗﻬﻢ‪ ،‬ﻭﺃﻥ ﻳﻜﻮﻥ ﺍﻟﻤﻄﻮﺭﻭﻥ ﻣﺴﺆﻭﻟﻴﻦ ﻋﻦ ﺣﺴﻦ ﺃﺩﺍﺉﻪ‪ .‬ﺑﺎﻟﻄﺒﻊ‪ ،‬ﻛﻞ ﻫﺬﺍ ﻳﺤﺘﺎﺝ ﺇﻟﻰ‬
‫ﺍﻋﺘﺒﺎﺭﻩﺃﺳﺎﺳﺎً ﻟﻌﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﺳﻴﺎﻕ ﺍﻟﻤﺤﺎﺳﺒﺔ‪ ،‬ﻭﻣﻊ ﺫﻟﻚ ﻓﺈﻥ‬
‫ﻫﺬﻩﺍﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﻤﺤﻔﺰﺓ ﻻ ﺗﻔﻌﻞ ﺍﻟﻜﺜﻴﺮ ﻟﺘﻮﺿﻴﺢ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻔﻌﻠﻴﺔ ﻭﺗﻘﻴﻴﻤﻬﺎ ﺍﻷﺧﻼﻗﻲ ﻓﻲ ﻧﻄﺎﻕ‬
‫ﺍﻟﻤﺤﺎﺳﺒﺔﻭﺍﻟﺘﺪﻗﻴﻖ )ﻫﻮﻟﺖ ﻭﻟﻮﺭﺍﺱ‪.(2021 ،‬‬
‫ﺑﻤﺎﻳﺘﻼءﻡ ﻣﻊ ﺍﻟﻤﺮﺣﻠﺔ ﺍﻟﻨﺎﺷﺉﺔ ﻣﻦ ﺍﻟﺒﺤﺚ ﺣﻮﻝ ﻫﺬﺍ ﺍﻟﻤﻮﺿﻮﻉ‪ ،‬ﻧﺠﺪ ﻣﻔﺎﻫﻴﻢ ﻣﺨﺘﻠﻔﺔ ﻟﻠﺘﻌﺎﻭﻥ ﺑﻴﻦ‬
‫ﺍﻹﻧﺴﺎﻥﻭﺍﻵﻟﺔ )‪ (AI‬ﻓﻲ ﺟﻤﻴﻊ ﺍﻷﺩﺑﻴﺎﺕ‪.‬ﺃﻏﺮﺍﻭﺍﻝﻭﺁﺧﺮﻭﻥ‪(2019) .‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ‪ ،‬ﻟﻨﻔﺘﺮﺽ ﺃﻧﻪ ﻓﻲ‬
‫ﺍﻟﻤﺴﺘﻘﺒﻞﺍﻟﻤﻨﻈﻮﺭ‪ ،‬ﻟﻦ ﻳﺆﺩﻱ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺇﻻ ﺇﻟﻰ ﺗﻌﺰﻳﺰ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻟﺒﺸﺮﻱ‪ .‬ﻓﻲ ﺍﻟﻤﻘﺎﺑﻞ )‬
‫ﺍﻟﺠﺮﺍﺣﻲ‪،(2018،‬ﻣﻮﻟﺠﺎﻥ )‪(2018‬ﻭ ﺃﻳﻀﺎﻟﻴﻨﺮﻭﺁﺧﺮﻭﻥ‪(2021) .‬ﻧﺘﻮﻗﻊ ﺑﺎﻟﻔﻌﻞ ﺗﺤﻮﻻً ﻧﺤﻮ ﺍﻟﺠﻬﺎﺕ ﺍﻟﻔﺎﻋﻠﺔ‬
‫ﺍﻟﺮﻗﻤﻴﺔﺍﻟﻤﺴﺘﻘﻠﺔ ﺟﺰﺉﻴﺎً ﻛﺼﺎﻧﻌﻲ ﻗﺮﺍﺭ ﻓﻲ ﺍﻟﻤﺴﺘﻘﺒﻞ‪ .‬ﺑﺤﺚ ﺣﻮﻝ ﺍﻟﻘﻀﺎﻳﺎ ﺍﻷﺧﻼﻗﻴﺔ ﺍﻟﻤﺮﺗﺒﻄﺔ ﺑﺎﺗﺨﺎﺫ‬
‫ﺍﻟﻘﺮﺍﺭﺍﻟﻘﺎﺉﻢ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ )ﺩﻳﻐﻨﻮﻡ‪;2018 ،‬ﻟﻴﺮ ﻭﺷﻨﺎﻳﺪﺭ‪;2021 ،‬ﻓﻨﺴﻨﺖ‪، (2021 ،‬‬
‫ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕﺫﺍﺕ ﺍﻟﺼﻠﺔ )ﻣﺎﺭﺗﻦ‪ 2019 ،‬ﺏ( ﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ )ﻟﻮﻣﺒﺎﺭﺩﻱﻭﺁﺧﺮﻭﻥ‪ (2015،.‬ﻓﻲ ﻣﺠﺎﻻﺕ‬
‫ﺍﻟﻤﺤﺎﺳﺒﺔﻭﺍﻟﺘﺪﻗﻴﻖ )ﺍﻷﻭﺳﻊ( ﻻ ﺗﺰﺍﻝ ﻧﺎﺩﺭﺓ ﺑﺎﺳﺘﺜﻨﺎء ﺑﻌﺾ ﺍﻟﻨﻘﺎﻁ ﺍﻟﺒﺎﺭﺯﺓ ﺍﻟﺤﺪﻳﺜﺔ ﺍﻟﺘﻲ ﺗﻮﻓﺮ ﻣﺎﺩﺓ ﻭﺟﺪﻭﻝ‬
‫ﺃﻋﻤﺎﻝﺑﺤﺜﻲ ﻣﺴﺘﻘﺒﻠﻲ )ﺟﻮﻧﺰ ﻭﺛﻮﺭﻥ‪;2020 ،‬ﻛﻴﻠﻮﺝﻭﺁﺧﺮﻭﻥ‪;2020،.‬ﻣﺎﺭﻭﻥ ﻭﻫﺎﺯﻟﺘﻮﻥ‪ .(2019 ،‬ﻣﻮﻧﻮﻛﻮ‬
‫ﻭﺁﺧﺮﻭﻥ‪(2020).‬ﻳﺠﺐ ﺍﻟﺘﺄﻛﻴﺪ ﻫﻨﺎ ﻋﻠﻰ ﺍﻟﺮﺅﻯ ﺣﻮﻝ ﺍﻷﺧﻼﻗﻴﺎﺕ ﻓﻲ ﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﻘﺎﺉﻢ ﻋﻠﻰ ﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲﻛﻤﺜﺎﻝ‪.‬‬

‫ﻭﺑﺎﻟﺘﺎﻟﻲ‪،‬ﻓﺈﻧﻨﺎ ﻧﻘﺪﻡ ﺷﺮﺣﺎً ﺷﺎﻣﻼ ًﻭﻣﺪﻋﻤﺎً ﻋﻠﻤﻴﺎً ﻭﻧﻘﺪﻳﺎً ﻟﻠﺘﺤﺪﻳﺎﺕ ﺍﻷﺧﻼﻗﻴﺔ ﺍﻟﻤﺤﺘﻤﻠﺔ ﻟﻌﻤﻠﻴﺔ ﺻﻨﻊ‬
‫ﺍﻟﻘﺮﺍﺭﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ‪ .‬ﻭﺑﻬﺬﺍ‪ ،‬ﻧﺮﻳﺪ ﻣﺴﺎﻋﺪﺓ ﺍﻟﺒﺎﺣﺜﻴﻦ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻈﺮ‬
‫ﺑﺸﻜﻞﺃﻛﺜﺮ ﺗﻌﻤﻘﺎً ﻓﻲ ﻋﻤﻠﻴﺎﺕ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻭﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻷﺧﻼﻗﻴﺔ ﺫﺍﺕ‬
‫ﺍﻟﺼﻠﺔ‪.‬ﻭﻓﻲ ﺍﻟﻮﻗﺖ ﻧﻔﺴﻪ‪ ،‬ﺗﻮﻓﺮ ﻣﻨﺎﻗﺸﺘﻨﺎ ﻟﻠﻤﺪﻳﺮﻳﻦ ﻭﺻﺎﻧﻌﻲ ﺍﻟﺴﻴﺎﺳﺎﺕ ﺃﺳﺎﺳﺎً ﻻﺗﺨﺎﺫ ﻗﺮﺍﺭﺍﺕ ﻣﺴﺘﻨﻴﺮﺓ‬
‫ﻓﻴﻤﺎﻳﺘﻌﻠﻖ ﺑﺎﻟﺘﺨﻄﻴﻄﺎﺕ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ ﻭﺍﻟﺘﻨﻈﻴﻤﻴﺔ ﺍﻟﻤﺤﺘﻤﻠﺔ ﻟﻤﺴﺘﻘﺒﻞ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺪﻗﻴﻖ ﺍﻟﻘﺎﺉﻢ ﻋﻠﻰ‬
‫ﺍﻟﺬﻛﺎءﺍﻻﺻﻄﻨﺎﻋﻲ‪.‬‬
‫ﻣﻨﻬﺠﻴﺔﺑﺤﺜﻨﺎ ﻣﺘﺠﺬﺭﺓ ﻓﻲ ﺍﻟﺘﻘﻠﻴﺪ ﺍﻟﺘﺄﻭﻳﻠﻲ )ﺑﺮﺍﺳﺎﺩ‪ (2002 ،‬ﻣﻦ ﺍﻟﺒﺤﻮﺙ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﺍﻟﺘﻔﺴﻴﺮﻳﺔ )‬
‫ﺗﺸﻮﺍ‪;1988،‬ﻟﻴﻤﺎﻥ‪;2010 ،‬ﻟﻮﻛﺎ ﻭﻣﻮﺩﻝ‪ ;2010 ،‬ﺑﺎﺭﻛﺮ‪ .(2008 ،‬ﻭﻓﻴﺎ ﻟﻸﻫﻤﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﻤﺴﺄﻟﺔ‬
‫ﺍﻟﻤﻄﺮﻭﺣﺔ)ﺃﻭﺭﻟﻴﻜﻮﻓﺴﻜﻲ ﻭﺳﻜﻮﺕ‪ (2008 ،‬ﻳﺘﻀﻤﻦ ﺑﺤﺜﻨﺎ ﺗﺮﺳﻴﺨﺎً ﻧﻤﻮﺫﺟﻴﺎً ﻣﺘﻌﺪﺩ ﺍﻟﺘﺨﺼﺼﺎﺕ ﻟـ‬
‫ﻋﻠﻰﺃﺳﺎﺱ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﺧﻤﺴﺔﺑﺎﺣﺜﻴﻦ ﺭﺉﻴﺴﻴﻴﻦ‪ ،‬ﻟﺪﻳﻬﻢ ﺧﻠﻔﻴﺎﺕ ﺃﻛﺎﺩﻳﻤﻴﺔ ﻭﻋﻤﻠﻴﺔ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﻋﻠﻢ ﺍﻻﺟﺘﻤﺎﻉ‬
‫ﻗﺮﺍﺭ‬ ‫ﻭﻋﻠﻮﻡﺍﻟﻤﻌﻠﻮﻣﺎﺕ )ﺩﻭﻳﻔﻴﺪﻱﻭﺁﺧﺮﻭﻥ‪;2021،.‬ﺟﻴﻜﻞ ﻭﻛﺎﺭﺗﺮ‪.(2014 ،‬‬
‫ﺻﻨﻊﻓﻲ‬ ‫ﺍﻟﻬﻴﻜﻞﺍﻹﻧﺸﺎﺉﻲ ﻟﺒﺤﺜﻨﺎ ﻛﺎﻟﺘﺎﻟﻲ‪ .‬ﺑﻌﺪ ﺗﻘﺪﻳﻢ ﺧﻠﻔﻴﺔ ﺃﺩﺑﻴﺔ ﺣﻮﻝ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ‪ ،‬ﻧﻘﻮﻡ ﺃﻭﻻ ً‬
‫ﻣﺤﺎﺳﺒﺔ‬ ‫ﺑﻤﺮﺍﺟﻌﺔﻭﺗﻔﺴﻴﺮ ﺳﻴﺎﻗﺎﺕ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﺍﻟﻤﻘﺎﻻﺕ ﺍﻟﻌﻠﻤﻴﺔ ﺍﻟﻤﺼﻨﻔﺔ‬
‫ﻓﻲ‪ ABS/AJG‬ﻣﻦ ﻋﺎﻡ ‪ 2015‬ﺇﻟﻰ ﻋﺎﻡ ‪ 2020‬ﻭﺗﺤﺪﻳﺪ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻷﺧﻼﻗﻴﺔ ﺫﺍﺕ ﺍﻟﺼﻠﺔ‪ .‬ﻓﻲ ﻫﺬﻩ‪ .‬ﺛﺎﻧﻴﺎً‪،‬‬
‫ﺗﻮﻓﻴﺮﺇﻃﺎﺭ ﻣﺘﻴﻦ ﻟﻤﻨﺎﻗﺸﺘﻨﺎ ﺍﻟﻤﻔﺎﻫﻴﻤﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ ﻟﻠﺴﻮﺍﺑﻖ ﺍﻷﺧﻼﻗﻴﺔ ﻟﺼﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ‪ ،‬ﻭﺍﻟﺘﻲ ﺗﺘﻀﻤﻦ‬
‫‪111‬‬ ‫ﻣﻨﻈﻮﺭﺍﻟﺤﺎﻻﺕ ﺍﻟﻤﻌﺮﻓﻴﺔ )ﺑﻴﺪﻓﻮﺭﺩﻭﺁﺧﺮﻭﻥ‪ ;2019،.‬ﺃﻭﺭﻟﻴﺘﺴﻜﻲ‪ (2016 ،‬ﻟﻜﻞ ﻣﻦ ﺍﻟﺒﺸﺮ ﺍﻟﻤﺸﺎﺭﻛﻴﻦ‬
‫ﻭﺍﻟﺬﻛﺎءﺍﻻﺻﻄﻨﺎﻋﻲ‪ ،‬ﻓﺈﻧﻨﺎ ﻧﺴﺘﺨﺪﻡ ﻧﻤﻮﺫﺝ ﺍﻷﺧﻼﻕ ﺍﻟﺮﺍﺳﺦ ﺍﻟﻤﻜﻮﻥ ﻣﻦ ﺃﺭﺑﻌﺔ ﻣﻜﻮﻧﺎﺕ )ﺍﻟﺮﺍﺣﺔ‪,1986 ،‬‬
‫‪ (1994‬ﻭﺭﺳﻢ ﺧﺮﻳﻄﺔ ﻟﻠﺘﺤﺪﻳﺎﺕ ﺍﻟﺘﻲ ﺗﻮﺍﺟﻬﻬﺎ‪ .‬ﻳﻌﺪ ﻧﻤﻮﺫﺝ ﺭﻳﺴﺖ ﻭﺍﺣﺪﺍً ﻣﻦ ﺃﺑﺮﺯ ﺍﻟﻨﻤﺎﺫﺝ ﻣﻦ ﺣﻴﺚ‬
‫ﺍﺳﺘﺨﺪﺍﻡﺍﻟﺒﺤﻮﺙ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ )ﺑﺎﻭﺩﻭﺁﺧﺮﻭﻥ‪ ;2019،.‬ﻟﻮﻣﺒﺎﺭﺩﻱﻭﺁﺧﺮﻭﻥ‪;2015،.‬ﻟﻮﻣﺒﺎﺭﺩﻱ‪;2016 ،‬ﺳﻮﺭﻧﺴﻦ‬
‫ﻭﺁﺧﺮﻭﻥ‪ .(2015،.‬ﻓﻬﻮ ﻳﻨﻈﺮ ﺇﻟﻰ ﺍﻟﺴﻠﻮﻙ ﺍﻷﺧﻼﻗﻲ ﻛﺸﺮﻁ ﺃﺳﺎﺳﻲ ﻻﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ ﻭﻳﺒﻨﻲ ﻋﻠﻰ‬
‫ﺍﻟﺘﻘﺎﻟﻴﺪﺍﻟﻌﻘﻼﻧﻴﺔ ﻣﻊ ﺍﻷﺧﺬ ﻓﻲ ﺍﻻﻋﺘﺒﺎﺭ ﺃﻳﻀﺎً ﺍﻟﺤﺎﻻﺕ ﺍﻟﻤﻌﺮﻓﻴﺔ ﻟﻠﺠﻬﺎﺕ ﺍﻟﻔﺎﻋﻠﺔ‪ .‬ﻭﻫﺬﺍ ﻣﻬﻢ ﺑﺸﻜﻞ ﺧﺎﺹ‬
‫ﻧﻈﺮﺍًﻷﻧﻨﺎ ﻧﺘﻮﻗﻊ ﺗﻌﺎﻭﻧﺎً ﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﺍﻟﻤﺴﺘﻘﺒﻞ ﺍﻟﻘﺮﻳﺐ‪ ،‬ﻣﻤﺎ ﻗﺪ ﻳﺆﺩﻱ ﺇﻟﻰ‬
‫ﻣﻨﺎﻓﺴﺔﺑﻴﻦ ﺍﻹﺩﺭﺍﻙ ﺍﻟﻌﻘﻼﻧﻲ ﺍﻟﺒﺤﺖ ﻭﺍﻟﺘﻔﺴﻴﺮ ﺍﻷﺧﻼﻗﻲ ﺍﻟﻘﺎﺉﻢ ﻋﻠﻰ ﺍﻟﻘﻴﻤﺔ ﺑﻴﻦ ﺍﻟﺠﻬﺎﺕ ﺍﻟﻔﺎﻋﻠﺔ‬
‫ﺍﻟﻤﻌﻨﻴﺔ‪،‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ ﻋﻨﺪﻣﺎ ﻳﺘﻌﻠﻖ ﺍﻷﻣﺮ ﺑﻤﺴﺘﻮﻳﺎﺕ ﺍﻟﻴﻘﻴﻦ ﺃﻭ ﺷﻚ ﻓﻲ ﺑﻌﺾ ﺍﻟﺴﻴﻨﺎﺭﻳﻮﻫﺎﺕ‪.‬‬
‫ﺃﺧﻴﺮﺍً‪،‬ﺗﻨﺘﻬﻲ ﻭﺭﻗﺘﻨﺎ ﺑﻤﻨﺎﻗﺸﺔ ﻧﻘﺪﻳﺔ ﻭﻣﻌﻴﺎﺭﻳﺔ ﻟﻠﻨﺘﺎﺉﺞ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺑﺎﻟﺘﻌﺎﻭﻥ ﺍﻟﻤﺤﺘﻤﻞ ﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻵﻟﺔ‬
‫ﻓﻲﺍﻟﻤﺴﺘﻘﺒﻞ‪ ،‬ﻭﺍﻟﺘﻲ ﻧﻘﺘﺮﺡ ﻣﻦ ﺧﻼﻟﻬﺎ ﺍﻵﺛﺎﺭ ﺍﻟﻨﻈﺮﻳﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ ﻭﺍﻷﺑﺤﺎﺙ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‪.‬‬

‫ﺍﺗﺨﺎﺫﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ ﻭﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ‬

‫ﺧﻠﻔﻴﺔﻋﻦ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻷﺧﻼﻗﻴﺔ‬
‫ﺑﺸﻜﻞﻋﺎﻡ‪ ،‬ﻳﺸﻴﺮ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ ﺇﻟﻰ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﻲ ﻳﺴﺘﺨﺪﻡ ﻓﻴﻬﺎ ﺍﻷﻓﺮﺍﺩ ﻗﺎﻋﺪﺗﻬﻢ ﺍﻷﺧﻼﻗﻴﺔ‬
‫ﺍﻟﺸﺨﺼﻴﺔﻟﺘﺤﺪﻳﺪ ﻣﺎ ﺇﺫﺍ ﻛﺎﻥ ﺗﺼﺮﻑ ﻣﻌﻴﻦ ﺻﺤﻴﺤﺎً ﺃﻡ ﺧﺎﻃﺉﺎً )ﻛﺮﻳﺴﺘﻮﺑﻮﻟﻮﺱ ﻭﺁﺧﺮﻭﻥ‪;2016،.‬ﻛﻴﺶ‬
‫ﺟﻴﻔﺎﺭﺕﻭﺁﺧﺮﻭﻥ‪;2010،.‬ﺳﺘﻮﺭﻡ‪ .(2015 ،‬ﻭﺑﺎﻟﺘﺎﻟﻲ‪ ،‬ﺗﺘﻤﻴﺰ ﻫﺬﻩ ﺍﻟﻌﻤﻠﻴﺔ ﺑﻘﻀﺎﻳﺎ ﻭﻋﻮﺍﻣﻞ ﺃﺧﻼﻗﻴﺔ‪ ،‬ﻭﻛﻼﻫﻤﺎ‬
‫ﺟﺰءﻻ ﻳﺘﺠﺰﺃ ﻣﻦ ﺍﻟﺴﻴﺎﻗﺎﺕ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ ﻭﺍﻟﻤﺠﺘﻤﻌﻴﺔ‪ .‬ﺗﻨﺸﺄ ﻗﻀﻴﺔ ﺃﺧﻼﻗﻴﺔ ﻋﻨﺪﻣﺎ ﻳﻤﻜﻦ ﻟﺴﻠﻮﻙ ﺍﻟﻔﺮﺩ ﺃﻥ‬
‫ﻳﺴﺎﻋﺪﺍﻵﺧﺮﻳﻦ ﺃﻭ ﻳﻠﺤﻖ ﺑﻬﻢ ﺍﻟﻀﺮﺭ‪ .‬ﺍﻟﻔﺎﻋﻞ ﺍﻷﺧﻼﻗﻲ ﻫﻮ ﻓﺮﺩ ﻳﻌﺘﺮﻑ ﺑﻮﺟﻮﺩ ﻗﻀﻴﺔ ﺃﺧﻼﻗﻴﺔ ﻭﻳﺘﺼﺮﻑ‬
‫ﻭﻓﻘﺎًﻟﻘﻮﺍﻋﺪﻩ ﺍﻷﺧﻼﻗﻴﺔ ﺍﻟﺸﺨﺼﻴﺔ )ﺯﻭﻟﻮﻭﺁﺧﺮﻭﻥ‪ .(2016،.‬ﺗﺨﺘﻠﻒ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﺘﻲ ﺗﺸﻜﻞ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ ﺃﻭ‬
‫ﻏﻴﺮﺍﻷﺧﻼﻗﻲ ﺑﻴﻦ ﺍﻷﻓﺮﺍﺩ ﻭﺍﻟﻤﺠﺘﻤﻌﺎﺕ ﻭﺍﻟﺒﻴﺉﺎﺕ )ﻛﺮﻳﺴﺘﻮﺑﻮﻟﻮﺱﻭﺁﺧﺮﻭﻥ‪ .(2016 ،.‬ﺣﺘﻰ ﺍﻵﻥ‪ ،‬ﻇﻬﺮ‬
‫ﻧﻬﺠﺎﻥﺭﺉﻴﺴﻴﺎﻥ ﻓﻲ ﺍﻷﺩﺑﻴﺎﺕ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺑﺎﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻷﺧﻼﻗﻴﺔ‪ :‬ﺍﻟﺘﻘﺎﻟﻴﺪ ﺍﻟﻌﻘﻼﻧﻴﺔ )ﺍﻟﻤﺮﺗﺒﻄﺔ ﺑﻨﺘﺎﺉﺞ‬
‫ﻗﺎﺑﻠﺔﻟﻠﻘﻴﺎﺱ( ﻭﺍﻟﺘﻘﺎﻟﻴﺪ ﺍﻟﺒﺪﻳﻬﻴﺔ )ﺍﻟﺘﻲ ﺗﻘﻮﺩﻫﺎ ﺍﻷﺧﻼﻕ ﺍﻟﺠﻮﻫﺮﻳﺔ( )ﻣﻜﻤﺎﻧﻮﺱ‪;2018 ،‬ﺯﻭﻟﻮﻭﺁﺧﺮﻭﻥ‪2016،.‬‬
‫(‪ .‬ﻟﻠﺘﻮﻓﻴﻖ ﺑﻴﻦ ﺍﻟﺘﻘﻠﻴﺪﻳﻦ ﺃﻭﻻ‪ ً،‬ﺯﻭﻟﻮﻭﺁﺧﺮﻭﻥ‪(2016) .‬ﺍﻋﺘﺒﺎﺭ ﺍﻟﺤﺪﺱ ﺍﻷﺧﻼﻗﻲ ﺑﻤﺜﺎﺑﺔ ﻣﻘﺪﻣﺔ ﻟﻌﻤﻠﻴﺔ ﺻﻨﻊ‬
‫ﺍﻟﻘﺮﺍﺭﺍﻷﺧﻼﻗﻴﺔ ﺍﻟﺘﻲ ﻳﺠﺐ ﻣﺰﺟﻬﺎ ﻣﻊ ﺍﻟﺘﻔﻜﻴﺮ ﺍﻷﺧﻼﻗﻲ ﺍﻟﻌﻘﻼﻧﻲ ﻭﻳﻘﺪﻡ ﻣﻔﻬﻮﻡ ﺍﻟﺘﻮﻟﻴﻒ‪,‬ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﺍﻟﻘﺪﺭﺓ‬
‫ﺍﻟﻄﺒﻴﻌﻴﺔﺃﻭ ﺍﻟﺘﺼﺮﻑ )ﺍﻟﻌﺎﺩﺓ( ﻟﻠﺒﺸﺮ ﻟﻠﺴﻤﺎﺡ ﺑﺸﻜﻞ ﻋﺎﻡ ﺑﻔﻬﻢ ﺑﺴﻴﻂ ﻟﻤﺎ ﻫﻮ ﺟﻴﺪ‪ .‬ﻭﻣﻊ ﺫﻟﻚ‪ ،‬ﻣﻦ ﺧﻼﻝ‬
‫ﺗﻘﺪﻳﻢﺍﻟﻤﻤﺜﻠﻴﻦ ﺍﻵﻟﻴﻴﻦ‪ ،‬ﻗﺪ ﻻ ﻳﻜﻮﻥ ﻫﺬﺍ ﺍﻟﺘﺪﻓﻖ ﻣﻦ ﺍﻷﺑﺤﺎﺙ ﻣﻔﻴﺪﺍً ﺑﺸﻜﻞ ﺧﺎﺹ ﻣﺜﻞ ﻭﺟﻮﺩ ﺃﺣﺎﻟﺔ‬
‫ﺇﻧﺴﺎﻧﻴﺔﻓﻲ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻫﻮ ﺑﺎﻟﻀﺒﻂ ﻣﺎ ﻳﺠﺐ ﺍﻟﺘﺸﻜﻴﻚ ﻓﻴﻪ ﻭﻟﻴﺲ ﺍﻓﺘﺮﺍﺿﻪ! ﻋﻼﻭﺓ ﻋﻠﻰ ﺫﻟﻚ‪،‬‬
‫ﻧﻈﺮﺍًﻟﻘﺪﺭﺓ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻋﻠﻰ ﺃﺩﺍء ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻤﻌﺮﻓﻴﺔ ﺍﻟﻤﻌﻘﺪﺓ ﺟﻨﺒﺎً ﺇﻟﻰ ﺟﻨﺐ ﻣﻊ ﺍﻟﺘﻌﻠﻢ ﺍﻟﻤﺴﺘﻘﻞ‬
‫ﻭﺍﻟﺘﻜﻴﻒ‪،‬ﻳﺼﺒﺢ ﻣﻦ ﺍﻟﻮﺍﺿﺢ ﺃﻥ ﺃﻱ ﺇﻃﺎﺭ ﻟﻔﻬﻢ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ ﺍﻟﻘﺎﺉﻢ ﻋﻠﻰ ﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲﻳﺤﺘﺎﺝ ﺇﻟﻰ ﺗﻀﻤﻴﻦ ﻣﻨﻈﻮﺭ ﺣﻮﻝ ﺍﻟﺤﺎﻻﺕ ﺍﻟﻤﻌﺮﻓﻴﺔ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻠﺠﻬﺎﺕ ﺍﻟﻔﺎﻋﻠﺔ ﺍﻟﻤﻌﻨﻴﺔ‪.‬‬

‫ﺃﺣﺪﺃﺑﺮﺯ ﺍﻟﻨﻤﺎﺫﺝ ﺣﻮﻝ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻷﺧﻼﻗﻴﺔ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﺳﺎﺑﻘﺔ ﻻﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻷﺧﻼﻗﻴﺔ ﻓﻲ ﺍﻷﺩﺑﻴﺎﺕ ﻫﻮ‬
‫ﺍﻟﺮﺍﺣﺔ)‪(1994,1986‬ﻧﻤﻮﺫﺝ ﺭﺑﺎﻋﻲ ﺍﻟﻤﻜﻮﻧﺎﺕ )ﻓﻠﻴﺸﻤﺎﻥﻭﺁﺧﺮﻭﻥ‪ ;2017،.‬ﺷﻮﻓﺮ ﻭﺷﻮﻓﺮ‪;2018 ،‬ﻓﺎﻟﻨﺘﺎﻳﻦ‬
‫ﻭﺟﻮﺩﻛﻴﻦ‪;2019،‬ﺯﻭﻟﻮﻭﺁﺧﺮﻭﻥ‪ .(2018،.‬ﻭﻫﻮ ﻣﺘﺠﺬﺭ ﻓﻲ ﺍﻟﺘﻘﻠﻴﺪ ﺍﻟﻌﻘﻼﻧﻲ ﻛﻤﺎ ﻫﻮ ﻣﻮﺿﺢ ﺃﻋﻼﻩ‪ ،‬ﻭﻟﻜﻨﻪ‬
‫ﻳﺴﺘﻠﺰﻡﻭﻋﻴﺎً ﺑﺎﻟﺤﺎﻻﺕ ﺍﻟﻤﻌﺮﻓﻴﺔ ﻟﻠﺠﻬﺎﺕ ﺍﻟﻔﺎﻋﻠﺔ )ﻫﻴﺮﺵﻭﺁﺧﺮﻭﻥ‪ .(2018،.‬ﻳﻔﺘﺮﺽ ﻫﺬﺍ ﺍﻟﻨﻤﻮﺫﺝ ﺃﻥ ﺍﻟﻘﺮﺍﺭ‬
‫ﺍﻷﺧﻼﻗﻲﻳﻨﺘﺞ ﻋﻦ ﺍﻷﻓﺮﺍﺩ‬
 ‫ﺃﻛﻤﻞﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻨﻔﺴﻴﺔ ﺍﻷﺭﺑﻊ ﺍﻟﺘﺎﻟﻴﺔ‪ (1) :‬ﺗﺤﻘﻴﻖﺍﻟﻮﻋﻲ ﺍﻷﺧﻼﻗﻲ ‪ /‬ﺍﻟﺤﺴﺎﺳﻴﺔ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﻮﺟﻮﺩ‬ ‫‪AAAJ‬‬
‫ﻣﺴﺄﻟﺔﺃﺧﻼﻗﻴﺔ‪ (2) ،‬ﻳﻨﻄﺒﻖﺣﻜﻢ ﺃﺧﻼﻗﻲﻟﻠﻤﺸﻜﻠﺔ ﺃﻥ ﺗﻘﺮﺭ ﻣﺎ ﻫﻮ ﺍﻟﺼﺤﻴﺢ‪ (3) ،‬ﺻﻴﺎﻏﺔ ﻭﺍﻣﺘﻼﻙﺍﻟﺪﺍﻓﻊ‬ ‫‪35,9‬‬
‫ﺍﻷﺧﻼﻗﻲﺍﻟﺘﺼﺮﻑ ﺑﺸﻜﻞ ﺃﺧﻼﻗﻲ ﻭ )‪ (4‬ﺍﻟﺘﻄﻮﻳﺮ ﺍﺩﺏ ﺍﺧﻼﻗﻲ‪،‬ﻫﺬﻩ ﻫﻲ ﺍﻟﻘﻮﺓ‪ ،‬ﻟﺘﺮﺟﻤﺔ ﻧﻮﺍﻳﺎﻫﻢ ﺍﻷﺧﻼﻗﻴﺔ‬
‫ﺇﻟﻰﺳﻠﻮﻙ ﺃﺧﻼﻗﻲ ﻣﻨﺎﺳﺐ )ﺑﺎﻳﻚﻭﺁﺧﺮﻭﻥ‪;2017،.‬ﻭﻳﺒﺮ‪;2017 ،‬ﺯﻭﻟﻮﻭﺁﺧﺮﻭﻥ‪.(2016،.‬‬

‫ﺍﻟﻮﻋﻲﺍﻷﺧﻼﻗﻲﻫﻮ ﺍﻟﻌﻨﺼﺮ ﺍﻷﻭﻝ ﻭﺍﻷﻛﺜﺮ ﺃﻫﻤﻴﺔ ﻓﻲ ﻋﻤﻠﻴﺔ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ ﻓﻲ ﺭﻳﺴﺖ ﻷﻧﻪ ﻳﺤﺪﺩ‬
‫ﻣﺎﺇﺫﺍ ﻛﺎﻥ ﺍﻟﻤﻮﻗﻒ ﻳﺤﺘﻮﻱ ﻋﻠﻰ ﻣﺤﺘﻮﻯ ﺃﺧﻼﻗﻲ ﻭﻳﻤﻜﻦ ﻭﻳﻨﺒﻐﻲ ﺍﻟﻨﻈﺮ ﻓﻴﻪ ﻣﻦ ﻣﻨﻈﻮﺭ ﺃﺧﻼﻗﻲ )ﻣﻮﺭﺍﻟﻴﺲ‪-‬‬
‫ﺳﺎﻧﺸﻴﺰﻭﻛﺎﺑﻴﻠﻮ‪-‬ﻣﺪﻳﻨﺎ‪ .(2013 ،‬ﻭﻳﺒﺪﻱ ﻣﺘﺨﺬ ﺍﻟﻘﺮﺍﺭ ﻓﻲ ﻫﺬﻩ ﺍﻟﺨﻄﻮﺓ "ﺣﺴﺎﺳﻴﺔ" ﻛﻤﺎ ﺃﺷﺎﺭ ﺍﻟﺮﺍﺣﺔ )‪(1994‬‬ ‫‪112‬‬
‫‪،‬ﻧﺤﻮ ﻣﺮﺍﻋﺎﺓ ﺍﻵﺧﺮﻳﻦ ﻭﺭﻓﺎﻫﻴﺘﻬﻢ‪ .‬ﻳﻤﻜﻦ ﺃﻥ ﻳﺆﺩﻱ ﺍﻻﻓﺘﻘﺎﺭ ﺇﻟﻰ ﺍﻟﻮﻋﻲ ﺍﻷﺧﻼﻗﻲ ﺇﻟﻰ ﺍﺗﺨﺎﺫ ﻗﺮﺍﺭﺍﺕ ﻏﻴﺮ‬
‫ﺃﺧﻼﻗﻴﺔﺑﺴﺒﺐ ﺗﺄﺛﻴﺮ ﺍﻟﺘﺤﻴﺰ ﺍﻟﻈﺮﻓﻲ ﻭﺍﻟﻔﺮﺩﻱ ﻭﺍﻟﺘﺤﻔﻴﺰﻱ )ﻛﻴﻢ ﻭﻟﻮﻳﻨﺸﺘﺎﻳﻦ‪;2021 ،‬ﻣﻜﻤﺎﻧﻮﺱ‪.(2018 ،‬‬
‫ﻋﻠﻰﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ‪،‬ﻣﺎﻛﻤﺎﻧﻮﺱ )‪(2018‬ﺗﻨﺎﻗﺶ ﺍﻟﻮﺭﻗﺔ ﻛﻴﻒ ﺗﺆﺩﻱ ﺍﻟﻐﻄﺮﺳﺔ ﺇﻟﻰ ﻓﺸﻞ ﺍﻷﻓﺮﺍﺩ ﻓﻲ ﺇﻇﻬﺎﺭ‬
‫ﺍﻟﻮﻋﻲﺍﻷﺧﻼﻗﻲ ﻓﻲ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ‪.‬‬

‫ﺣﻜﻢﺃﺧﻼﻗﻲﻫﻮ ﺍﻟﻤﻜﻮﻥ ﺍﻟﺜﺎﻧﻲ ﺍﻟﺬﻱ ﻳﺼﺪﺭ ﻓﻴﻪ ﺻﺎﻧﻊ ﺍﻟﻘﺮﺍﺭ ﺣﻜﻤﺎً ﺃﺧﻼﻗﻴﺎً ﻋﻠﻰ ﻗﻀﻴﺔ ﺃﺧﻼﻗﻴﺔ ﻣﺤﺪﺩﺓ‪،‬‬
‫ﺃﻱﺍﻟﺤﻜﻢ ﻋﻠﻰ "ﻣﺎ ﻳﻌﺘﺒﺮ ﺻﺤﻴﺤﺎً ﺃﺧﻼﻗﻴﺎ ً" )ﺯﻭﻟﻮﻭﺁﺧﺮﻭﻥ‪ .(2016،.‬ﻳﻘﻮﻡ ﻣﺘﺨﺬ ﺍﻟﻘﺮﺍﺭ ﻓﻲ ﻫﺬﻩ ﺍﻟﻤﺮﺣﻠﺔ‬
‫ﺑﺘﻘﻴﻴﻢ"ﺍﻟﺠﻴﺪ" ﻭ"ﺍﻟﺴﻴﺊ" )ﻣﻮﺭﺍﻟﻴﺲ‪-‬ﺳﺎﻧﺸﻴﺰ ﻭﻛﺎﺑﻴﻠﻮ‪-‬ﻣﺪﻳﻨﺎ‪ (2013 ،‬ﺍﻟﻨﺘﺎﺉﺞ ﺑﻐﺾ ﺍﻟﻨﻈﺮ ﻋﻦ ﺍﻟﻤﺼﻠﺤﺔ‬
‫ﺍﻟﺸﺨﺼﻴﺔ‪.‬ﻭﺑﺎﻟﺘﺎﻟﻲ‪ ،‬ﻳﻤﻜﻨﻪ ﺃﻥ ﻳﻘﺮﺭ "ﻣﺎ ﻫﻮ ﻣﺴﺎﺭ ﺍﻟﻌﻤﻞ ﺍﻷﻛﺜﺮ ﺗﺒﺮﻳﺮﺍً ﻣﻦ ﺍﻟﻨﺎﺣﻴﺔ ﺍﻷﺧﻼﻗﻴﺔ" )ﻣﻮﺭﺍﻟﻴﺲ‪-‬‬
‫ﺳﺎﻧﺸﻴﺰﻭﻛﺎﺑﻴﻠﻮ‪-‬ﻣﺪﻳﻨﺎ‪.(2013 ،‬‬

‫ﺍﻟﺪﺍﻓﻊﺍﻷﺧﻼﻗﻲﺃﻣﺎ ﺍﻟﻌﻨﺼﺮ ﺍﻟﺜﺎﻟﺚ ﻓﻬﻮ ﻳﺨﺘﻠﻒ ﻋﻦ ﺍﻟﺤﻜﻢ ﺍﻷﺧﻼﻗﻲ ﺑﺴﺒﺐ ﺍﻟﺪﻭﺭ ﺍﻟﻘﻮﻱ ﺍﻟﺬﻱ ﺗﻠﻌﺒﻪ‬
‫ﺍﻟﻤﺼﺎﻟﺢﺍﻟﺸﺨﺼﻴﺔ‪ .‬ﻳﺴﻤﺢ ﺍﻟﺤﻜﻢ ﺍﻷﺧﻼﻗﻲ ﻟﻶﺧﺮﻳﻦ ﺑﺘﻘﻴﻴﻢ ﻧﺘﺎﺉﺞ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﻤﺨﺘﻠﻔﺔ‪ .‬ﻭﻓﻲ ﺍﻟﻤﻘﺎﺑﻞ‪،‬‬
‫ﺍﻟﺪﺍﻓﻊﺍﻷﺧﻼﻗﻲ ﻭﺍﻟﻨﻴﺔ ﺍﻷﺧﻼﻗﻴﺔ ﺍﻟﻨﺎﺗﺠﺔ )ﻛﻴﺶ ﺟﻴﻔﺎﺭﺕﻭﺁﺧﺮﻭﻥ‪;2013 ،.‬ﻛﻴﺶ ﺟﻴﻔﺎﺭﺕﻭﺁﺧﺮﻭﻥ‪(2010،.‬‬
‫ﺗﻌﺘﻤﺪﻋﻠﻰ ﻋﻮﺍﻣﻞ "ﺍﻟﺬﺍﺕ"‪ ،‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ ﻣﻦ ﺧﻼﻝ ﺍﻟﻨﻈﺮ ﺇﻟﻰ ﺍﻟﻀﺮﺭ ﺍﻟﺬﻱ ﻗﺪ ﻳﺴﺒﺒﻪ ﺍﻟﻔﻌﻞ‬
‫ﺍﻟﺼﺤﻴﺢﺃﺧﻼﻗﻴﺎ ﻟﻠﻤﻤﺜﻞ ﻧﻔﺴﻪ‪ .‬ﻭﻣﻦ ﺛﻢ ﻓﺈﻥ ﺍﻟﻨﻴﺔ ﺍﻷﺧﻼﻗﻴﺔ ﺗﺮﺗﺒﻂ ﺃﻳﻀﺎً ﺑﺎﻟﺮﻏﺒﺔ ﻓﻲ ﺍﻟﺘﺼﺮﻑ ﺑﻨﺎء ًﻋﻠﻰ‬
‫ﺍﻟﺤﻜﻢ‪.‬ﻗﺪ ﻳﺆﺩﻱ ﻫﺬﺍ ﺍﻟﺸﺮﻁ ﺇﻟﻰ ﺍﺧﺘﻼﻑ ﺑﻴﻦ ﺍﻟﺤﻜﻢ ﻭﺍﻟﻔﻌﻞ‪ ،‬ﻭﻫﻮ ﺃﻣﺮ ﻳﻨﻌﻜﺲ ﺟﻴﺪﺍً ﻓﻲ ﺍﻷﺩﺑﻴﺎﺕ‬
‫ﺍﻟﺨﻴﺎﻟﻴﺔﺣﻮﻝ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪ ،‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ ﻓﻲ "ﻗﻮﺍﻧﻴﻦ ﺍﻟﺮﻭﺑﻮﺗﺎﺕ ﺍﻟﺜﻼﺛﺔ" ﻷﺳﻴﻤﻮﻑ )‬
‫ﺃﻧﺪﺭﺳﻮﻥ‪ ،(2007،‬ﻭﺍﻟﺘﻲ ﻳﻤﻜﻦ ﺗﻠﺨﻴﺼﻬﺎ ﻓﻴﻤﺎ ﻳﻠﻲ‪:‬‬

‫)‪ (1‬ﻻ ﻳﺠﻮﺯ ﻟﻠﺮﻭﺑﻮﺕ ﺃﻥ ﻳﺆﺫﻱ ﺍﻹﻧﺴﺎﻥ ﺃﻭ ﻳﺆﺫﻳﻪ ﺑﺸﻜﻞ ﻏﻴﺮ ﻣﺒﺎﺷﺮ ﻣﻦ ﺧﻼﻝ ﺗﻘﺎﻋﺴﻪ ﻋﻦ ﺍﻟﻌﻤﻞ‪.‬‬
‫)‪ (2‬ﻳﺠﺐ ﻋﻠﻰ ﺍﻟﺮﻭﺑﻮﺕ ﺃﻥ ﻳﻄﻴﻊ ﺃﻭﺍﻣﺮ ﺍﻟﺒﺸﺮ‪ ،‬ﺇﻻ ﺇﺫﺍ ﻛﺎﻧﺖ ﻫﺬﻩ ﺍﻷﻭﺍﻣﺮ ﺗﺘﻌﺎﺭﺽ ﻣﻊ ﺍﻟﻘﺎﻧﻮﻥ ﺍﻷﻭﻝ‪.‬‬

‫)‪ (3‬ﻳﺠﺐ ﻋﻠﻰ ﺍﻟﺮﻭﺑﻮﺕ ﺃﻥ ﻳﺤﻤﻲ ﻭﺟﻮﺩﻩ ﺑﺸﺮﻁ ﺃﻻ ﺗﺘﻌﺎﺭﺽ ﻫﺬﻩ ﺍﻟﺤﻤﺎﻳﺔ ﻣﻊ ﺍﻟﻘﺎﻧﻮﻧﻴﻦ ﺍﻷﻭﻝ ﻭﺍﻟﺜﺎﻧﻲ‪.‬‬

‫ﺃﺧﻴﺮﺍ‪ً،‬ﺍﺩﺏ ﺍﺧﻼﻗﻲ )ﺃﻭ ﺍﻟﺴﻠﻮﻙ( ﻫﻮ ﺍﻟﻤﻜﻮﻥ ﺍﻟﺮﺍﺑﻊ‪ ،‬ﻭﺍﻟﺬﻱ ﻳﺘﻀﻤﻦ ﺗﻨﻔﻴﺬ ﻭﺗﻨﻔﻴﺬ ﻧﻴﺔ ﺃﺧﻼﻗﻴﺔ ﻣﻮﺟﻮﺩﺓ‬
‫ﻣﺴﺒﻘﺎً)ﺍﻟﺮﺍﺣﺔ‪ .(1994,1986 ،‬ﻟﻜﻦ ﺗﺮﺟﻤﺔ ﺍﻟﺪﺍﻓﻊ ﺍﻷﺧﻼﻗﻲ ﻭﺍﻟﻨﻴﺔ ﺇﻟﻰ ﺷﺨﺼﻴﺔ ﺃﺧﻼﻗﻴﺔ ﺗﻌﺘﻤﺪ ﺃﻳﻀﺎً ﻋﻠﻰ‬
‫ﺍﻟﺘﺤﺪﻳﺎﺕﺍﻟﻔﺮﺩﻳﺔ ﻭﺍﻟﺒﻴﺉﻴﺔ )ﻫﺎﻧﺎﻭﺁﺧﺮﻭﻥ‪ (2015،.‬ﻭﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻤﺤﺪﺩﺓ‪ .‬ﺳﺘﺘﻀﻤﻦ ﻣﺜﻞ ﻫﺬﻩ ﺍﻟﻮﻛﺎﻟﺔ ﻟﻠﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻣﻨﺢ ﺳﻠﻄﺔ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ ﺍﻟﺮﺳﻤﻴﺔ ﻟﻨﻈﺎﻡ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﻘﺎﺉﻢ ﻋﻠﻰ ﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲﻭﺗﺴﺘﻠﺰﻡ ﺛﻘﺔ ﺃﻭﻟﺉﻚ ﺍﻟﺬﻳﻦ ﻳﺘﺒﻌﻮﻥ ﺗﻮﺻﻴﺘﻬﺎ‪.‬‬

‫ﺇﻥﻧﻤﻮﺫﺝ ﺭﻳﺴﺖ ﺍﻟﻤﻜﻮﻥ ﻣﻦ ﺃﺭﺑﻌﺔ ﻣﻜﻮﻧﺎﺕ ﻛﺈﻃﺎﺭ ﻻﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ ﻛﻌﻤﻠﻴﺔ ﺳﻴﻮﻓﺮ ﻟﻨﺎ ﻫﻴﻜﻼً‬
‫ﻣﺜﺒﺘﺎًﻟﺘﻘﻴﻴﻢ ﺍﻟﺘﺄﺛﻴﺮ ﺍﻟﻤﺤﺪﺩ ﻟﻠﺘﺤﺪﻳﺎﺕ ﺍﻷﺧﻼﻗﻴﺔ ﺍﻟﻤﺤﺪﺩﺓ ﻓﻲ ﺍﻟﻤﺴﺘﻘﺒﻞ ﺍﻟﻘﺎﺉﻢ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﻭﺗﻮﺟﻴﻪﺗﻔﻜﻴﺮﻧﺎ ﺍﻟﻤﻌﻴﺎﺭﻱ ﻋﻨﺪﻣﺎ ﻧﻠﺨﺺ ﻭﻧﻮﺿﺢ ﺍﻹﻣﻜﺎﻧﺎﺕ ﻣﺴﺘﻘﺒﻞ ﺍﻟﺘﻌﺎﻭﻥ ﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻵﻟﺔ ﻓﻲ‬
‫ﻣﺠﺎﻝﺍﻟﻤﺤﺎﺳﺒﺔ‪.‬‬

‫ﺍﻟﺬﻛﺎءﺍﻻﺻﻄﻨﺎﻋﻲ ﻭﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ ﻓﻲ ﺃﺩﺑﻴﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ‬

‫ﻏﻮﻧﻎ)‪(2016‬ﻳﺮﻛﺰ ﻋﻠﻰ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻷﺧﻼﻗﻴﺔ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻓﻲ ﻣﺮﺍﺟﻌﺘﻪ ﺍﻟﻨﻘﺪﻳﺔ ﻟﻜﺘﺎﺑﻪ‪ .‬ﻭﻳﺸﻴﺮ ﺇﻟﻰ ﺃﻥ‬
‫ﺍﻟﻤﻤﺜﻠﻴﻦﻭﺗﻌﻘﻴﺪ ﺗﻔﺎﻋﻼﺗﻬﻢ ﻳﻤﺜﻠﻮﻥ ﻣﺼﺪﺭﺍً ﺭﺉﻴﺴﻴﺎً ﻟﻸﺧﻼﻕ‬
‫ﻋﻠﻰﺃﺳﺎﺱ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﺍﻟﻤﻌﻀﻼﺕ‪.‬ﻟﻦ ﻳﺘﻔﺎﻗﻢ ﻫﺬﺍ ﺍﻟﺘﻌﻘﻴﺪ ﺇﻻ ﻣﻊ ﺇﺿﺎﻓﺔ ﺯﻣﻼء ﻋﻤﻞ ﺁﻟﻴﻴﻦ ﺃﺫﻛﻴﺎء ﻳﻌﺘﻤﺪﻭﻥ ﻋﻠﻰ ﺍﻟﺬﻛﺎء‬
‫ﻗﺮﺍﺭ‬ ‫ﺍﻻﺻﻄﻨﺎﻋﻲ)ﻫﻮﺍﻧﻎ ﻭﻓﺎﺳﺎﺭﻫﻴﻠﻲ‪ (2019 ،‬ﻛﻌﻨﺎﺻﺮ ﻓﺎﻋﻠﺔ ﺑﺪﺭﺟﺎﺕ ﻣﺘﻔﺎﻭﺗﺔ ﻣﻦ ﺍﻟﻘﻮﺓ )ﺃﻱ ﺍﻟﺴﻠﻄﺔ ﺍﻟﻤﺘﻔﻖ‬
‫ﻋﻠﻴﻬﺎ(‪ .‬ﻭﻣﻦ ﺛﻢ ﻧﻘﻞ ﺍﻟﺮﺅﻯ ﺍﻷﺧﻴﺮﺓ ﻝﺩﻳﻼﺭﺩ ﻭﻓﻴﻨﺎﺭﻱ )‪(2019‬ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻤﺴﺎءﻟﺔ ﺍﻟﺤﻮﺍﺭﻳﺔ ﺍﻟﺤﺎﺳﻤﺔ‬
‫ﺻﻨﻊﻓﻲ‬ ‫ﺗﺠﺎﻩﻫﺬﻩ ﺍﻟﺴﻴﻨﺎﺭﻳﻮﻫﺎﺕ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ ﻟﻠﺘﻔﺎﻋﻼﺕ ﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻟﺮﻭﺑﻮﺕ‪ ،‬ﻗﺪ ﻳﻜﻮﻥ ﻣﻦ ﺍﻟﻤﺜﻴﺮ ﻟﻼﻫﺘﻤﺎﻡ‬
‫ﻣﺤﺎﺳﺒﺔ‬ ‫ﺗﺤﺪﻳﺪﻣﻦ ﻫﻢ ﺍﻟﻔﺎﻋﻠﻮﻥ ﺍﻟﻤﺴﺆﻭﻟﻮﻥ ﻭﻣﻦ ﺍﻟﻤﺤﺘﻤﻞ ﺃﻥ ﻳﻜﻮﻧﻮﺍ )ﺩﺍﻻ ﻓﻴﺎ ﻭﺁﺧﺮﻭﻥ‪.(2019،.‬‬

‫ﻹﺿﺎﻓﺔﺑﻌﺪ ﺁﺧﺮ‪،‬ﻣﺎﺭﺗﻦ )‪2019‬ﺏ(ﻳﺒﺤﺚ ﻓﻲ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﺍﻟﻤﻌﻘﺪﺓ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻟﺘﻌﻠﻢ ﺍﻵﻟﻲ‬

‫‪113‬‬ ‫ﻛﺄﺳﺎﺱﻟﺠﻤﻴﻊ ﺍﻟﺠﻬﺎﺕ ﺍﻟﻔﺎﻋﻠﺔ ﻓﻲ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪ .‬ﻫﺬﻩ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ )ﻛﻴﻠﻮﺝﻭﺁﺧﺮﻭﻥ‪ (2020،.‬ﻣﺤﻤﻠﺔ‬
‫ﺑﺎﻟﻘﻴﻤﺔﺑﻄﺒﻴﻌﺘﻬﺎ ﻭﺗﺨﻠﻖ ﻋﻮﺍﻗﺐ ﺃﺧﻼﻗﻴﺔ ﺇﻳﺠﺎﺑﻴﺔ ﻭﺳﻠﺒﻴﺔ ﺑﻨﺎء ًﻋﻠﻰ ﺍﻟﻤﺒﺎﺩﺉ ﺍﻷﺧﻼﻗﻴﺔ )ﺑﺮﻭﺟﻬﺎﻡ ﻭﻫﺎﺭ‪،‬‬
‫‪;2017‬ﻣﺎﺭﺗﻦ‪ 2019 ،‬ﺏ(‪.‬ﻣﺎﺭﺗﻦ )‪2019‬ﺏ(ﻛﻤﺎ ﻳﺠﺮﻱ ﻣﺮﺍﺟﻌﺔ ﺃﺧﻼﻗﻴﺔ ﺷﺎﻣﻠﺔ ﺣﻮﻝ ﻣﻄﻮﺭﻱ ﺍﻟﺒﺮﺍﻣﺞ‬
‫ﻛﻤﺼﺪﺭﻟﻬﺬﻩ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﻭﻳﻨﺎﻗﺶ ﻣﺴﺆﻭﻟﻴﺘﻬﻢ ﻭﻣﺴﺎءﻟﺘﻬﻢ‪ .‬ﻳﺸﻴﺮ ﺍﻟﻤﻔﻬﻮﻡ ﺍﻷﺳﺎﺳﻲ ﻟﻠﺨﻮﺍﺭﺯﻣﻴﺎﺕ‬
‫ﺍﻟﻘﺎﺉﻤﺔﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺇﻟﻰ ﺃﻧﻬﺎ ﺗﺘﻌﻠﻢ ﺑﺸﻜﻞ ﻣﺴﺘﻘﻞ ﻋﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺘﺎﺣﺔ ﻭﻻ ﺗﺘﺒﻊ ﻗﻮﺍﻋﺪ‬
‫ﻣﺤﺪﺩﺓﻣﺴﺒﻘﺎً )ﻟﻴﻨﺪﺑﻮﻡﻭﺁﺧﺮﻭﻥ‪ .(2020،.‬ﻭﻟﺬﻟﻚ‪ ،‬ﻓﺈﻥ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻫﻲ "ﺍﻟﻮﻗﻮﺩ" ﺍﻷﺳﺎﺳﻲ ﻭﺍﻟﻤﺼﺪﺭ‬
‫ﺍﻟﻤﺤﺘﻤﻞﻟﻠﺘﺤﻴﺰ ﻟﻠﺨﻮﺍﺭﺯﻣﻴﺎﺕ‪ ،‬ﻭﺑﺎﻟﺘﺎﻟﻲ ﻳﺠﺐ ﺃﻥ ﺗﻜﻮﻥ ﺩﻗﻴﻘﺔ ﻭﺫﺍﺕ ﻣﻌﻨﻰ ﺃﺛﻨﺎء ﺍﻟﺘﺪﺭﻳﺐ ﻭﺍﻟﺘﻄﺒﻴﻖ ﻓﻲ‬
‫ﺍﻟﻮﻗﺖﺍﻟﻔﻌﻠﻲ )ﺍﻟﺤﻄﻴﺒﺎﺕ ﻭﻓﻮﻥ ﺃﻟﺒﻴﺮﺗﻲ ﺍﻟﺤﻄﻴﺒﺎﺕ‪;2017 ،‬ﺃﺭﻧﺎﺑﻮﻟﺪﻱﻭﺁﺧﺮﻭﻥ‪2017،.‬ﺏ;ﺑﻴﻜﺮ ﻭﺃﻧﺪﺭﻭ‪،‬‬
‫‪;2019‬ﺟﻴﺐﻭﺁﺧﺮﻭﻥ‪;2018،.‬ﻭﺍﺭﻥﻭﺁﺧﺮﻭﻥ‪.(2015،.‬‬

‫ﻣﻮﻧﻮﻛﻮﻭﺁﺧﺮﻭﻥ‪(2020) .‬ﺩﺭﺍﺳﺔ ﺍﻵﺛﺎﺭ ﺍﻷﺧﻼﻗﻴﺔ ﻟﻠﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﺍﻟﺘﺪﻗﻴﻖ‪ .‬ﻣﺸﺎﺑﻪ ﻝﺍﻟﺠﺮﺍﺣﻲ )‬

‫‪(2018‬ﻛﻼﻫﻤﺎ ﻳﻤﻴﺰ ﺑﻴﻦ ﺛﻼﺛﺔ ﺳﻴﻨﺎﺭﻳﻮﻫﺎﺕ ﻟﻠﺘﻌﺎﻭﻥ ﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻵﻟﺔ ﻓﻲ ﺩﺭﺍﺳﺘﻬﻤﺎ ﻣﻊ ﻗﻀﺎﻳﺎ ﺃﺧﻼﻗﻴﺔ‬
‫ﻣﺨﺘﻠﻔﺔﺫﺍﺕ ﺻﻠﺔ‪ .‬ﺗﺴﻤﻰ ﺍﻟﺨﻄﻮﺓ ﺍﻷﻭﻟﻰ ﻓﻲ ﺗﻨﻔﻴﺬ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺍﻟﻤﺴﺎﻋﺪ‪ ،‬ﻭﻫﻮ‬
‫ﻣﺼﻤﻢ"ﻟﺪﻋﻢ ﺍﻟﺒﺸﺮ ﻓﻲ ﺍﺗﺨﺎﺫ ﺍﻹﺟﺮﺍءﺍﺕ"‪ .‬ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺍﻟﻤﻌﺰﺯ ﻫﻮ ﺍﻟﺨﻄﻮﺓ ﺍﻟﺜﺎﻧﻴﺔ ﺍﻟﺘﻲ ﻳﺘﻢ ﻓﻴﻬﺎ‬
‫ﺍﻟﺘﻌﺎﻣﻞﻣﻊ ﺃﺟﺰﺍء ﻣﻦ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺑﻮﺍﺳﻄﺔ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ )ﻟﻮﺳﺒﻴﺸﻠﺮ ﻭﻟﻴﻨﺮ‪ .(2021 ،‬ﺃﻣﺎ‬
‫ﺍﻟﺨﻄﻮﺓﺍﻟﺜﺎﻟﺜﺔ‪ ،‬ﻭﺇﻥ ﻛﺎﻧﺖ ﻓﻲ ﺍﻟﻤﺴﺘﻘﺒﻞ ﺍﻟﺒﻌﻴﺪ‪ ،‬ﻓﻬﻲ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺍﻟﻤﺴﺘﻘﻞ )ﺃﻭ ﺍﻟﻘﻮﻱ(‪ ،‬ﺣﻴﺚ‬
‫ﻳﻘﺮﺭﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﺘﻲ ﻳﺠﺐ ﺗﻀﻤﻴﻨﻬﺎ ﻓﻲ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ‪ ،‬ﻛﻤﺎ ﺗﻢ ﻣﻨﺤﻪ ﺍﻟﻮﻛﺎﻟﺔ ﻭﺍﻟﺜﻘﺔ‬
‫ﻟﺘﻨﻔﻴﺬﻫﺬﻩ ﺍﻟﻘﺮﺍﺭﺍﺕ )ﺟﻠﻴﻜﺴﻮﻥ ﻭﻭﻭﻟﻲ‪;2020 ،‬ﻟﻴﻨﺮﻭﺁﺧﺮﻭﻥ‪ .(2021،.‬ﻳﻌﺮﺽ ﻛﻞ ﻣﻦ ﻫﺬﻩ ﺍﻟﺴﻴﻨﺎﺭﻳﻮﻫﺎﺕ‬
‫ﻣﺴﺘﻮﻯﻭﻛﺎﻟﺔ ﻣﺨﺘﻠﻔﺎً ﻟﻠﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪ ،‬ﻭﺑﺎﻟﺘﺎﻟﻲ ﻓﺈﻥ ﺑﻌﺾ ﺍﻟﻤﻜﻮﻧﺎﺕ ﻓﻲ ﻧﻤﻮﺫﺝ ﺭﻳﺴﺖ ﺳﺘﺼﺒﺢ ﺃﻛﺜﺮ‬
‫ﺃﻭﺃﻗﻞ ﺃﻫﻤﻴﺔ‪.‬‬

‫ﺗﺼﻤﻴﻢﺍﻟﺒﺤﺚ‬
‫ﻫﺬﻩﺍﻟﻮﺭﻗﺔ ﻣﺘﺠﺬﺭﺓ ﻓﻲ ﺍﻟﺘﻘﻠﻴﺪ ﺍﻟﺘﺄﻭﻳﻠﻲ )ﺑﻠﻴﺸﺮ‪;2017 ،‬ﻓﺮﺍﻧﺴﻴﺲ‪;1994 ،‬ﺑﺮﺍﺳﺎﺩ‪ (2002 ،‬ﻣﻦ ﺍﻟﺒﺤﻮﺙ‬
‫ﺍﻟﻤﺤﺎﺳﺒﻴﺔﺍﻟﺘﻔﺴﻴﺮﻳﺔ )ﺗﺸﻮﺍ‪;1988 ،‬ﻓﺮﺍﻧﺴﻴﺲ‪;1994 ،‬ﻟﻮﻛﺎ ﻭﻣﻮﺩﻝ‪;2010 ،‬ﺑﺎﺭﻛﺮ‪ (2008 ،‬ﻭﻳﺴﺘﻨﺪ ﺇﻟﻰ‬
‫ﻣﺮﺍﺟﻌﺔﺍﻷﺩﺑﻴﺎﺕ ﺷﺒﻪ ﺍﻟﻤﻨﻬﺠﻴﺔ ﺍﻟﻤﺴﺘﻨﺪﺓ ﺇﻟﻰ ﺍﻟﻨﻈﺮﻳﺔ‪ .‬ﻳﺘﺒﻊ ﺗﻔﺴﻴﺮﻧﺎ ﻟﻸﺩﺏ ﺍﻟﺪﺍﺉﺮﺓ ﺍﻟﺘﺄﻭﻳﻠﻴﺔ ﺍﻟﺘﻲ‬
‫ﻳﻨﺨﺮﻁﻓﻴﻬﺎ ﺍﻟﻘﺎﺭﺉ ﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﻓﻲ ﺷﻜﻞ ﻣﻦ ﺃﺷﻜﺎﻝ ﺍﻟﺤﻮﺍﺭ‪ .‬ﻭﻓﻲ ﻫﺬﺍ‪ ،‬ﻳﻠﻌﺐ ﺍﻟﻔﻬﻢ ﺍﻟﻤﺴﺒﻖ ﻟﻠﺒﺎﺣﺜﻴﻦ‬
‫ﺩﻭﺭﺍًﺭﺉﻴﺴﻴﺎً ﻭﻫﻮ ﺣﺎﺳﻢ ﻓﻲ ﺍﺳﺘﺨﻼﺹ ﺍﻟﻤﻌﻨﻰ ﻣﻦ ﺍﻟﻨﺺ‪ .‬ﻓﻲ ﺣﺎﻟﺘﻨﺎ‪ ،‬ﻳﺘﻜﻮﻥ ﻓﺮﻳﻖ ﺍﻟﺒﺤﺚ ﻟﺪﻳﻨﺎ ﻣﻦ‬
‫ﺧﻤﺴﺔﺃﺷﺨﺎﺹ ﻣﻦ ﺧﻠﻔﻴﺎﺕ ﺃﻛﺎﺩﻳﻤﻴﺔ ﻣﺨﺘﻠﻔﺔ‪ ،‬ﻭﺍﻟﺬﻳﻦ ﻳﻘﺪﻣﻮﻥ ﺍﻟﻤﻌﺮﻓﺔ ﺍﻟﻨﻈﺮﻳﺔ ﻭﺍﻟﻌﻤﻠﻴﺔ ﻓﻲ ﻣﺠﺎﻝ‬
‫ﺍﻟﻤﺤﺎﺳﺒﺔ‪/‬ﺍﻟﻤﺮﺍﺟﻌﺔ‪ ،‬ﻭﺍﻟﺪﻣﺞ ﻓﻲ ﺍﻟﻨﻈﺮﻳﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﻋﻠﻮﻡ ﺍﻟﻜﻤﺒﻴﻮﺗﺮ‪/‬ﺍﻟﻤﻌﻠﻮﻣﺎﺕ )ﺩﻭﻣﺎﻱ ﻭﺟﻮﺛﺮﻱ‪،‬‬
‫‪;2019‬ﺟﻴﻜﻞ ﻭﻛﺎﺭﺗﺮ‪ .(2014 ،‬ﺑﻨﺎء ًﻋﻠﻰ ﻣﺎ ﺳﺒﻖ‪ ،‬ﻳﺘﻄﻠﺐ ﺍﻟﺘﻘﻠﻴﺪ ﺍﻟﺘﺄﻭﻳﻠﻲ ﺃﻳﻀﺎً ﻣﻮﻗﻔﺎً ﻧﻘﺪﻳﺎً ﻭﺍﻧﻌﻜﺎﺳﻴﺎً‬
‫ﻟﺘﺤﺪﻳﺪﺍﻟﻤﻔﺎﻫﻴﻢ ﻭﺍﻷﻳﺪﻳﻮﻟﻮﺟﻴﺎﺕ ﺍﻟﻤﺴﺒﻘﺔ ﻏﻴﺮ ﺍﻟﻤﺮﻏﻮﺏ ﻓﻴﻬﺎ ﻭﺍﻟﻮﻋﻲ ﺑﺎﻟﺘﺤﻮﻻﺕ ﺍﻟﺠﻮﻫﺮﻳﺔ ﻣﻦ‬
‫ﺍﻟﺘﻜﻮﻳﻨﺎﺕﺍﻟﻤﻔﺎﻫﻴﻤﻴﺔ ﺍﻟﻤﺴﺒﻘﺔ ﺇﻟﻰ ﺍﻟﺘﻜﻮﻳﻨﺎﺕ ﻭﻓﻲ ﺍﻟﻨﻬﺎﻳﺔ ﺇﻟﻰ ﺇﻋﺎﺩﺓ ﺍﻟﺘﺸﻜﻴﻼﺕ ﺍﻟﻤﺤﺘﻤﻠﺔ ﻋﻠﻰ‬
‫ﻧﺼﻮﺹﺇﺿﺎﻓﻴﺔ )ﺑﻠﻴﺸﺮ‪;2017 ،‬ﺷﺎﻟﻴﻦ‪.(2007 ،‬‬

‫ﻭﺑﺎﻟﺘﺎﻟﻲ‪،‬ﻓﺈﻥ ﺍﻟﻤﻘﺎﻻﺕ ﺍﻟﻤﺤﺪﺩﺓ ﻓﻲ ﻣﺮﺍﺟﻌﺘﻨﺎ ﻻ ﺗﻬﺪﻑ ﺇﻟﻰ ﺳﺮﺩ ﺍﻟﻘﺼﺔ‪ ،‬ﺑﻞ ﺇﻟﻰ ﺗﺤﻔﻴﺰ ﻭﺇﻟﻬﺎﻡ ﺳﺮﺩﻧﺎ‬
‫ﺍﻟﺨﺎﺹﺣﻮﻝ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻷﺧﻼﻗﻴﺔ ﻣﻦ ﺧﻼﻝ ﺗﻮﻓﻴﺮ ﺍﻟﺴﻴﺎﻗﺎﺕ ﻭﺍﻟﺮﺅﻯ ﺍﻟﻈﺮﻓﻴﺔ ﺍﻟﺘﻲ ﻳﻤﻜﻨﻨﺎ ﻣﻦ ﺧﻼﻟﻬﺎ‬
‫ﺗﺤﺪﻳﺪﻫﺬﻩ ﺍﻟﺘﺤﺪﻳﺎﺕ‪ .‬ﺑﺎﻹﺿﺎﻓﺔ ﺇﻟﻰ ﺫﻟﻚ‪ ،‬ﻋﻠﻰ ﺍﻟﺮﻏﻢ ﻣﻦ ﻣﺴﺎﻋﻴﻨﺎ ﺍﻟﻘﻮﻳﺔ ﻟﺘﺤﻘﻴﻖ ﺷﻜﻞ ﻣﻦ ﺃﺷﻜﺎﻝ‬
‫ﺍﻟﺼﻼﺣﻴﺔﺍﻟﻨﻮﻋﻴﺔ‪ ،‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ ﻣﻦ ﺧﻼﻝ ﻣﻘﺎﻳﻴﺲ ﺍﻟﻤﻮﺛﻮﻗﻴﺔ ﺑﻴﻦ ﺍﻟﻤﺸﻔﺮﺍﺕ‪ ،‬ﻓﺈﻧﻨﺎ ﻻ ﻧﺪﻋﻲ‬
‫ﺍﺳﺘﺨﻼﺹﻧﻮﻉ ﻣﻦ ﺍﻟﺤﻘﻴﻘﺔ ﺍﻟﻌﺎﻟﻤﻴﺔ ﺃﻭ ﺍﻻﺧﺘﺒﺎﺭ ﻣﻦ ﺍﺳﺘﻔﺴﺎﺭﺍﺗﻨﺎ‪ ،‬ﺑﻞ ﺍﺳﺘﺨﻼﺹ ﺍﻷﻓﻜﺎﺭ ﺑﺸﻜﻞ ﻋﻤﻠﻲ‬
‫ﻭﺇﻟﻬﺎﻡﺍﻟﻤﺴﺘﻘﺒﻞ ﺍﻟﺒﺤﻮﺙ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻣﻦ ﺯﻭﺍﻳﺎ ﻣﺨﺘﻠﻔﺔ‪.‬‬
 ‫ﺟﻤﻊﺍﻟﺒﻴﺎﻧﺎﺕ‬ ‫‪AAAJ‬‬
‫ﻭﻟﺒﻨﺎءﺍﻷﺳﺎﺱ ﻭﺗﺤﺪﻳﺪ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻷﺧﻼﻗﻴﺔ‪ ،‬ﺍﺗﺒﻌﻨﺎ ﺗﻮﺻﻴﺎﺕ ﺑﺎﺭﻛﺮ ﻭﻧﻮﺭﺛﻜﻮﺕ )‪(2016‬ﻭﺳﻨﺎﻳﺪﺭ )‪(2019‬‬ ‫‪35,9‬‬
‫ﻭﺇﺟﺮﺍءﻣﺮﺍﺟﻌﺔ ﻟﻸﺩﺑﻴﺎﺕ ﺍﻟﺴﺮﺩﻳﺔ ﺍﻟﻤﺴﺘﻨﻴﺮﺓ ﻧﻈﺮﻳﺎً‪ ،‬ﻭﺍﻟﺘﻲ ﺗﻘﻮﻡ ﺑﺸﻜﻞ ﺷﺒﻪ ﻣﻨﻬﺠﻲ ﺑﺘﺠﻤﻴﻊ ﺍﻟﻤﻮﺿﻮﻉ‬
‫ﻣﻦﺧﻼﻝ ﺍﻟﺘﻔﺴﻴﺮ‪ .‬ﺗﻢ ﺗﺼﻤﻴﻢ ﻣﻨﻬﺞ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺷﺒﻪ ﺍﻟﻤﻨﻬﺠﻴﺔ ﺃﻭ "ﺍﻟﺴﺮﺩﻳﺔ" ﻣﻦ ﺃﺟﻞ "ﺍﻟﻤﻮﺍﺿﻴﻊ ﺍﻟﺘﻲ ﺗﻢ‬
‫ﺗﺼﻮﺭﻫﺎﺑﺸﻜﻞ ﻣﺨﺘﻠﻒ ﻭﺩﺭﺍﺳﺘﻬﺎ ﻣﻦ ﻗﺒﻞ ﻣﺠﻤﻮﻋﺎﺕ ﻣﺨﺘﻠﻔﺔ ﻣﻦ ﺍﻟﺒﺎﺣﺜﻴﻦ ﻓﻲ ﺗﺨﺼﺼﺎﺕ ﻣﺘﻨﻮﻋﺔ "‬
‫ﺳﻨﺎﻳﺪﺭ)‪.(2019‬‬

‫ﻳﻮﻓﺮﻫﺬﺍ ﺍﻟﻨﻬﺞ ﻓﻬﻤﺎً ﻟﻠﻤﻨﺎﻃﻖ ﺍﻟﻤﻌﻘﺪﺓ ﺍﺳﺘﻨﺎﺩﺍً ﺇﻟﻰ ﺗﺤﻠﻴﻞ ﺍﻟﻤﺤﺘﻮﻯ ﺍﻟﻨﻮﻋﻲ ﺑﺪﻻ ًﻣﻦ ﻗﻴﺎﺱ ﺃﺣﺠﺎﻡ‬ ‫‪114‬‬
‫ﺍﻟﺘﺄﺛﻴﺮ‪.‬ﺍﻟﺘﺎﻟﻲﺳﻨﺎﻳﺪﺭ )‪,(2019‬ﺩﻳﻨﺰﻳﻦ )‪(2018‬ﻭﺑﺎﺭﻛﺮ ﻭﻧﻮﺭﺛﻜﻮﺕ )‪(2016‬ﻓﺈﻥ ﻣﺜﻞ ﻫﺬﺍ ﺍﻟﺘﻌﻬﺪ ﻳﺴﻤﺢ‬
‫ﺑﺎﻟﻜﺸﻒﻋﻦ ﺍﻟﻤﻮﺿﻮﻋﺎﺕ ﻭﻭﺟﻬﺎﺕ ﺍﻟﻨﻈﺮ ﺍﻟﻨﻈﺮﻳﺔ ﻭﻣﻜﻮﻧﺎﺕ ﺍﻟﻤﻔﻬﻮﻡ ﺍﻟﻨﻈﺮﻱ‪ .‬ﻓﻲ ﺣﺎﻟﺘﻨﺎ‪ ،‬ﻫﺬﻩ ﺍﻟﻤﻮﺍﺿﻴﻊ‬
‫ﻫﻲﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻷﺧﻼﻗﻴﺔ ﻓﻲ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﻣﺠﺎﻝ ﺍﻟﻤﺤﺎﺳﺒﺔ‪ .‬ﻳﺘﻢ‬
‫ﺗﻔﺼﻴﻞﺑﺮﻭﺗﻮﻛﻮﻟﻨﺎ ﺍﻟﻤﺘﻌﻠﻖ ﺑﺘﺤﺪﻳﺪ ﻭﺍﺧﺘﻴﺎﺭ ﺍﻟﻤﻘﺎﻻﺕ ﻓﻲ ﺍﻟﻘﺴﻢ ﺍﻟﺘﺎﻟﻲ‪ ،‬ﻣﻊ ﺗﻔﻜﻴﺮﻧﺎ ﺍﻟﻤﺮﺗﻜﺰ ﻋﻠﻰ‬
‫ﺍﺳﺘﺮﺍﺗﻴﺠﻴﺔﺃﺧﺬ ﺍﻟﻌﻴﻨﺎﺕ ﺍﻟﻨﻈﺮﻳﺔ‪ ،‬ﻭﺍﻟﺘﻲ ﺗﺴﺘﺨﺪﻡ‪،‬ﺑﺎﺭﻛﺮ ﻭﻧﻮﺭﺛﻜﻮﺕ )‪(2016‬ﺗﺸﻴﺮ‪". . ." ،‬ﺍﻟﺘﻮﺳﻴﻊ‬
‫ﺍﻟﺘﺪﺭﻳﺠﻲﻟﻤﻌﺎﻳﻴﺮ ﺍﺧﺘﻴﺎﺭ ﺍﻟﻌﻴﻨﺔ ﻣﻊ ﻗﻴﺎﻡ ﺍﻟﺒﺎﺣﺚ ﺑﺘﻄﻮﻳﺮ ﻧﻈﺮﻳﺘﻪ‪ ،‬ﻻ ﺳﻴﻤﺎ ﺑﻬﺪﻑ ﺷﻤﻮﻟﻬﺎ ﻟﺘﻨﻮﻋﺎﺕ ﺃﻭﺳﻊ‬
‫ﺗﺴﻤﺢﺑﺎﻟﺘﻌﻤﻴﻢ ﺍﻟﻨﻈﺮﻱ"‪.‬‬

‫ﺃﻭﻻ‪ً،‬ﻗﻤﻨﺎ ﺑﻤﺴﺢ ﺩﻟﻴﻞ ﺍﻟﻤﺠﻠﺔ ﺍﻷﻛﺎﺩﻳﻤﻴﺔ ﻟﻌﺎﻡ ‪) (AJG) 2018‬ﻳﺮﺟﻰ ﺍﻻﻃﻼﻉ ﻋﻠﻰ‪-guide-2018/‬‬
‫‪ ،(https://charteredabs. org/academic-journal‬ﺍﻟﺘﻲ ﻧﺸﺮﺗﻬﺎ ﺍﻟﺮﺍﺑﻄﺔ ﺍﻟﻤﻌﺘﻤﺪﺓ ﻟﻜﻠﻴﺎﺕ ﺇﺩﺍﺭﺓ‬
‫ﺍﻷﻋﻤﺎﻝ)‪ (ABS‬ﻟﻠﻤﺠﻼﺕ ﺫﺍﺕ ﺍﻟﺘﺼﻨﻴﻒ ‪ 3‬ﻭ‪ 4‬ﻭ‪ *4‬ﻣﻦ ﻋﺎﻡ ‪ 2015‬ﺇﻟﻰ ﻋﺎﻡ ‪ 2020‬ﻓﻲ ﻣﺠﺎﻻﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ‬
‫)ﺍﻟﺘﺪﻗﻴﻖ( ﻭﺍﻻﻗﺘﺼﺎﺩ ﻭﺍﻟﻤﺎﻟﻴﺔ ﺑﺎﻹﺿﺎﻓﺔ ﺇﻟﻰ ﻋﻠﻮﻡ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻭﺍﻹﺩﺍﺭﺓ ﺍﻟﻌﺎﻣﺔ )ﺑﻤﺎ ﻓﻲ ﺫﻟﻚ ﺇﺩﺍﺭﺓ ﺍﻷﻋﻤﺎﻝ(‬
‫ﺍﻷﺧﻼﻗﻴﺎﺕ( ﺍﻟﺘﻲ ﺗﺤﺘﻮﻱ ﻋﻠﻰ ﻣﺤﺘﻮﻯ ﻣﺘﻌﻠﻖ ﺑﺎﻟﻤﺤﺎﺳﺒﺔ‪ ،‬ﻣﻤﺎ ﺃﺩﻯ ﺇﻟﻰ ﻇﻬﻮﺭ ‪ 148‬ﻣﺠﻠﺔ ﺫﺍﺕ )ﺑﻌﺾ(‬
‫ﺍﻟﺼﻠﺔ‪.‬ﺛﻢ ﻗﻤﻨﺎ ﺑﺎﺳﺘﺨﺪﺍﻡ ﻗﺎﻋﺪﺓ ﺑﻴﺎﻧﺎﺕ ‪ Scopus‬ﻟﻠﺒﺤﺚ ﻋﻨﻬﺎﺍﻟﻌﻨﺎﻭﻳﻦ ﻭﺍﻟﻤﻠﺨﺼﺎﺕﺿﻤﻦ ﻫﺬﻩ ﺍﻟﻤﺠﻼﺕ‬
‫ﺍﻟﺘﻲﺗﻢ ﺗﺤﺪﻳﺪﻫﺎ ﻣﺴﺒﻘﺎً ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻜﻠﻤﺎﺕ ﺍﻟﺮﺉﻴﺴﻴﺔ ﺃﺩﻧﺎﻩ‪.‬‬
‫)‪ (1‬ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ "ﻭ" )ﻧﻘﺪ ﺍﻟﻨﻘﺎﺩ "ﺃﻭ"(‬
‫)‪ (2‬ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ "ﻭ" )ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﻀﻤﻨﻴﺔ "ﺃﻭ"(‬
‫)‪ (3‬ﻣﺴﺘﻘﺒﻞ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ "ﻭ"‪.‬‬
‫)‪ (4‬ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ "ﻭ" )ﺍﻷﺧﻼﻕ "ﺃﻭ" ﺍﻷﺧﻼﻗﻴﺔ "ﺃﻭ" ﺍﻟﻌﺪﺍﻟﺔ(‬
‫ﻭﺑﺪﻻ ًﻣﻦ ﺫﻟﻚ‪ ،‬ﺍﺳﺘﺒﺪﻟﻨﺎ ﻣﺼﻄﻠﺢ "ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ" ﺑﺎﻟﻤﺼﻄﻠﺤﺎﺕ ﺍﻟﺘﺎﻟﻴﺔ )ﻭﻣﺸﺘﻘﺎﺗﻬﺎ( ﻓﻲ ﻋﻤﻠﻴﺎﺕ‬
‫ﺍﻟﺘﺸﻐﻴﻞﺍﻟﻼﺣﻘﺔ‪:‬‬
‫)‪ (1‬ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬

‫)‪ (2‬ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ‬

‫)‪ (3‬ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ‬

‫)‪ (4‬ﺭﻭﺑﻮﺕ ﺃﺗﻤﺘﺔ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺮﻭﺑﻮﺗﻴﺔ "‪."OR‬‬

‫)‪ (5‬ﺍﻵﻻﺕ ﺍﻟﺬﻛﻴﺔ‬
‫)‪ (6‬ﺍﻷﺗﻤﺘﺔ‬
‫ﺃﺩﻯﻫﺬﺍ ﺍﻟﺒﺤﺚ ﺍﻷﻭﻟﻲ ﻭﺍﺳﻊ ﺍﻟﻨﻄﺎﻕ ﺇﻟﻰ ﺍﺳﺘﺨﻼﺹ ‪ 2969‬ﻣﻘﺎﻟﺔ ﺻﺤﻔﻴﺔ‪ ،‬ﺑﻤﺎ ﻓﻲ ﺫﻟﻚ ﺍﻟﺘﻜﺮﺍﺭﺍﺕ‬
‫ﺑﺴﺒﺐﺗﺪﺍﺧﻞ ﻣﺼﻄﻠﺤﺎﺕ ﺍﻟﺒﺤﺚ ﺍﻟﻤﺨﺘﻠﻔﺔ‪ .‬ﺑﻌﺪ ﺫﻟﻚ‪ ،‬ﺗﻢ ﺣﺬﻑ ﺍﻟﻤﻘﺎﻻﺕ ﺍﻟﻤﻜﺮﺭﺓ‪ ،‬ﻭﺗﺒﻘﻰ ‪ 2472‬ﻣﻘﺎﻟﺔ‪.‬‬
‫ﺗﻤﺸﻴﺎًﻣﻊ ﻃﺒﻴﻌﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺷﺒﻪ ﺍﻟﻤﻨﻈﻤﺔ‪ ،‬ﺍﻟﺘﻲ ﺗﻬﺪﻑ ﺇﻟﻰ ﺍﻟﻔﻬﻢ ﻭﺍﻟﺮﺅﻯ ﺍﻟﻐﻨﻴﺔ ﺑﺪﻻ ًﻣﻦ ﺍﻻﻛﺘﻤﺎﻝ ﺃﻭ‬
‫ﺍﻟﺤﺪﻭﺩﺍﻟﻮﺍﺿﺤﺔ‪ ،‬ﻗﻤﻨﺎ ﺑﻌﺪ ﺫﻟﻚ ﺑﺘﺨﻔﻴﺾ ﻛﻤﻴﺔ ﺍﻟﻤﻘﺎﻻﺕ ﺫﺍﺕ ﺍﻟﺼﻠﺔ "ﺇﻟﻰ ﺣﺪ ﻣﺎ" ﺇﻟﻰ ﻋﺪﺩ ﺃﻛﺜﺮ ﻗﺎﺑﻠﻴﺔ‬
‫ﻟﻺﺩﺍﺭﺓﻳﺒﺪﻭ ﺃﻧﻪ ﻳﻮﻓﺮ ﺭﺅﻯ ﻓﻌﻠﻴﺔ )ﻣﻘﺎﺭﻧﺔ ﺑـ ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ‪ ،‬ﺑﺒﺴﺎﻃﺔ ﻭﺻﻒ ﺗﻘﻨﻴﺔ ﺟﺪﻳﺪﺓ(‪ .‬ﻭﻗﺪ ﻗﻤﻨﺎ‬
‫ﺑﺬﻟﻚﻋﻠﻰ ﺧﻄﻮﺗﻴﻦ‪ :‬ﺍﻷﻭﻟﻰ ﻣﻦ ﺧﻼﻝ ﻗﺮﺍءﺓ ﺗﻔﺴﻴﺮﻳﺔ ﻟﻠﻜﺘﺎﺏﻣﻠﺨﺼﺎﺕ‪,‬ﻭﺍﻟﺘﻲ ﻗﺎﻣﺖ ﺑﺘﺼﻔﻴﺔ ﺍﻟﻤﻘﺎﻻﺕ‬
‫ﺍﻟﺘﻲﻻ ﻋﻼﻗﺔ ﻟﻬﺎ ﺑﺎﻫﺘﻤﺎﻣﻨﺎ ﺍﻷﻋﻤﻖ ﻟﻤﻌﺮﻓﺔ ﺍﻟﻤﺰﻳﺪ ﻋﻨﻬﺎﺃﺧﻼﻗﻴﺔﺍﻟﺘﺤﺪﻳﺎﺕ ﻓﻲ ﻣﻮﺍﻗﻒ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ‬
‫ﺑﺎﻻﺷﺘﺮﺍﻙﻣﻊ ﺍﻟﺘﻘﻨﻴﺎﺕ ﺍﻟﻤﺬﻛﻮﺭﺓ ﺃﻋﻼﻩ‪ .‬ﻫﺬﺍ ﺍﻟﺘﺤﻠﻴﻞ ﺍﻟﺘﻔﺴﻴﺮﻱ ﻗﻠﻞ ﻣﻦ ﺷﺄﻧﻨﺎ‬
‫ﻋﻠﻰﺃﺳﺎﺱ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﻋﻴﻨﺔﺇﻟﻰ ‪ 609‬ﻣﻘﺎﻟﺔ‪ .‬ﻭﻓﻲ ﺧﻄﻮﺗﻨﺎ ﺍﻟﺜﺎﻧﻴﺔ‪ ،‬ﻧﻘﺮﺃ ﺍﻟﻤﻘﺎﻻﺕ ﺍﻟـ ‪ 609‬ﺍﻟﻤﺘﺒﻘﻴﺔ‪.‬ﺃﻗﺴﺎﻡ ﺍﻟﻤﻘﺪﻣﺎﺕ‬
‫ﻗﺮﺍﺭ‬ ‫ﻭﺍﻟﻤﻨﺎﻗﺸﺎﺕﻭﺍﻻﺳﺘﻨﺘﺎﺟﺎﺕﻟﺘﻘﻴﻴﻢ ﻣﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﺍﻟﻤﻘﺎﻟﺔ ﺍﻟﻤﻌﻨﻴﺔ ﺗﻘﺪﻡ ﺭﺅﻯ ﺃﻋﻤﻖ ﺣﻮﻝ ﻋﻤﻠﻴﺎﺕ ﻭﻣﻮﺍﻗﻒ‬
‫ﺍﺗﺨﺎﺫﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ‪ .‬ﻟﻘﺪ ﺗﺠﺎﻫﻠﻨﺎ ‪ 482‬ﻣﻘﺎﻟﺔ ﻣﻦ ‪ 609‬ﻷﻧﻬﺎ ﻟﻢ ﺗﻜﻦ ﺗﻘﺪﻡ ﻣﻨﺎﻗﺸﺎﺕ ﺃﻭ ﺇﻋﺪﺍﺩﺍﺕ ﻓﻌﻠﻴﺔ‬
‫ﺻﻨﻊﻓﻲ‬ ‫ﻟﺸﻜﻞﻣﺎ ﻣﻦ ﺃﺷﻜﺎﻝ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺑﻤﺴﺎﻋﺪﺓ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺃﻭ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ‪.‬‬
‫ﻣﺤﺎﺳﺒﺔ‬
‫ﻭﻓﻲﺍﻟﻮﻗﺖ ﻧﻔﺴﻪ‪ ،‬ﺃﺿﻔﻨﺎ ﺃﻳﻀﺎً ‪ 11‬ﻣﻘﺎﻟﺔ ﺧﺎﺭﺝ ﺍﻟﻌﻴﻨﺔ ﺍﻷﺻﻠﻴﺔ ﺍﻟﺘﻲ ﺗﻢ ﺍﻻﺳﺘﺸﻬﺎﺩ ﺑﻬﺎ ﺑﻜﺜﺮﺓ ﻭﺑﺪﺕ‬
‫ﺫﺍﺕﺻﻠﺔ ﺑﺸﻜﻞ ﺧﺎﺹ ﻓﻲ ﺍﻟﻤﻘﺎﻻﺕ ﺍﻟﻤﺨﺘﺎﺭﺓ ﺍﻟﺒﺎﻟﻎ ﻋﺪﺩﻫﺎ ‪ ،609‬ﻷﻧﻬﺎ ﻗﺪﻣﺖ ﺭﺅﻯ ﺇﺿﺎﻓﻴﺔ ﻭﺃﻋﻤﻖ‪،‬‬
‫‪115‬‬ ‫ﺑﻐﺾﺍﻟﻨﻈﺮ ﻋﻦ ﺗﺼﻨﻴﻒ ﻣﺠﻠﺔ ‪ ABS/AJG‬ﺍﻟﺨﺎﺻﺔ ﺑﻬﺎ‪ .‬ﻭﺃﺩﻯ ﺫﻟﻚ ﺇﻟﻰ ﺇﺩﺭﺍﺝ‪ ،‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ‪ ،‬ﺃﺭﺑﻊ‬
‫ﻣﻘﺎﻻﺕﻣﻦ ﺍﻟﻤﺠﻠﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻨﻈﻢ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ‪ ،‬ﻭﻫﻲ ﻣﺠﻠﺔ ﺣﺎﺻﻠﺔ ﻋﻠﻰ ﺗﺼﻨﻴﻒ ‪.ABS/AJG‬‬

‫ﻋﻤﻠﻴﺔﺍﻟﺘﺨﻔﻴﺾ )ﻭﺍﻟﺘﻮﺳﻴﻊ( ﺍﻟﻤﻜﻮﻧﺔ ﻣﻦ ﺧﻄﻮﺗﻴﻦ ﺑﺸﻜﻞ ﻋﺎﻡ‪) 2,472 :‬ﺍﻟﺘﺨﻠﺺ ﻣﻦ ‪) 609→(1,863‬‬

‫ﺣﺬﻑ‪ ،482‬ﺇﺿﺎﻓﺔ ‪ ،138→(11‬ﻧﺘﺞ ﻋﻨﻬﺎ ﺍﻟﻌﻴﻨﺔ ﺍﻟﻨﻬﺎﺉﻴﺔ ﺍﻟﻤﻜﻮﻧﺔ ﻣﻦ ‪ 138‬ﻣﻘﺎﻻً ﻣﻦ ‪ 43‬ﻣﺠﻠﺔ‪ .‬ﺃﺻﺒﺢ‬
‫ﻣﻦﺍﻟﻮﺍﺿﺢ ﺑﺎﻟﻔﻌﻞ ﻓﻲ ﻫﺬﻩ ﺍﻟﻤﺮﺣﻠﺔ ﺃﻥ ﺑﻌﺾ ﺍﻟﻤﺠﻼﺕ ﺗﻤﻴﻞ ﺇﻟﻰ ﺟﺬﺏ ﻣﻮﺿﻮﻋﺎﺕ ﻣﻌﻴﻨﺔ‪ ،‬ﺣﻴﺚ‬
‫ﺗﺴﺎﻫﻢﺣﻮﺍﻟﻲ ‪ (8) %20‬ﻣﻦ ﻫﺬﻩ ﺍﻟﻤﺠﻼﺕ ﺍﻟـ ‪ 43‬ﺑﺄﻏﻠﺒﻴﺔ )‪ (76‬ﻣﻦ ﺍﻟﻤﻘﺎﻻﺕ‪ .‬ﻟﻄﻔﺎ ﺃﻧﻈﺮﺍﻟﺠﺪﻭﻻﻥ ‪ 1‬ﻭ ‪2‬‬
‫ﻟﻠﺤﺼﻮﻝﻋﻠﻰ ﻗﺎﺉﻤﺔ ﺑﺠﻤﻴﻊ ﺍﻟﻤﺠﻼﺕ‪.‬‬
‫ﺍﻟﻌﺪﻳﺪﻣﻦ ﻣﺠﻼﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﻤﺘﺨﺼﺼﺔ ﺫﺍﺕ ﺍﻟﺘﺼﻨﻴﻒ ﺍﻷﻋﻠﻰ ﻟﻢ ﺗﺘﺒﻨﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺃﻭ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕﺍﻟﻀﺨﻤﺔ ﺫﺍﺕ ﺍﻟﺼﻠﺔ‪ ،‬ﻓﻲ ﺣﻴﻦ ﺃﻥ ﺍﻟﻤﺠﻼﺕ ﺍﻹﺩﺍﺭﻳﺔ ﺫﺍﺕ ﺍﻟﺘﺼﻨﻴﻒ ﺍﻟﻌﺎﻟﻲ‪ ،‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ‬
‫ﻣﺠﻠﺔﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝﻛﻤﺎ ﺃﻥ ﺑﻌﺾ ﻣﺠﻼﺕ ﺃﻛﺎﺩﻳﻤﻴﺔ ﺍﻹﺩﺍﺭﺓ ﺗﻬﺘﻢ ﺑﺎﻟﻔﻌﻞ ﺑﻬﺬﺍ ﺍﻟﻤﻮﺿﻮﻉ ﻭﺍﻟﺴﻴﺎﻕ‪.‬‬

‫ﺗﻘﻴﻴﻢﺍﻟﺒﻴﺎﻧﺎﺕ‬
‫ﻟﻘﺪﺗﺎﺑﻌﻨﺎﺩﻳﻨﺰﻳﻦ )‪(2018‬ﻓﻲ ﻧﻬﺠﻨﺎ ﺍﻟﺘﻔﺴﻴﺮﻱ ﻟﻠﺘﺤﻠﻴﻞ ﺍﻟﻤﻮﺿﻮﻋﻲ‪ .‬ﻳﺤﺪﺩ ﻫﺬﺍ ﺍﻟﻨﻬﺞ ﺃﻧﻤﺎﻁ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻋﻠﻰ‬
‫ﺃﻧﻬﺎﻗﺼﺺ ﺃﻭ "ﻭﺣﺪﺍﺕ ﺫﺍﺕ ﻣﻌﻨﻰ"‪ ،‬ﻧﻈﺮﺍً ﻷﻥ ﺍﻟﻠﻐﺔ ﺗﺸﻜﻞ ﻣﻌﻨﻰ ﺍﺟﺘﻤﺎﻋﻴﺎً‪ .‬ﺑﻤﻌﻨﻰ ﺁﺧﺮ‪ ،‬ﺑﺪﻻ ًﻣﻦ ﻣﻘﺎﺭﻧﺔ‬
‫ﺍﻟﺘﻘﺎﺭﻳﺮﺍﻟﻔﺮﺩﻳﺔ‪ ،‬ﺭﻛﺰ ﺗﺤﻠﻴﻠﻨﺎ ﻋﻠﻰ ﺗﺤﺪﻳﺪ ﺃﻭﺟﻪ ﺍﻟﺘﺸﺎﺑﻪ ﻭﺍﻻﺧﺘﻼﻑ ﻭﺍﻷﻧﻤﺎﻁ ﺍﻟﻨﺎﺗﺠﺔ ﻋﺒﺮﻫﺎﺍﻟﺮﻭﺍﻳﺎﺕﻣﻦ‬
‫ﺍﻟﺤﺎﻻﺕﻓﻲ ﺍﻟﻤﻘﺎﻻﺕ‪ .‬ﻛﺎﻥ ﺍﻟﻬﺪﻑ ﻫﻮ ﺗﺤﻠﻴﻞ ﺍﻟﻤﻮﺍﻗﻒ ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻤﺼﻮﺭﺓ ﺑﺎﻟﺘﻔﺼﻴﻞ ﻣﻦ ﺣﻴﺚ‬
‫ﺇﻋﺪﺍﺩﺍﺗﻬﺎﻭﺃﻫﻤﻴﺔ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻷﺧﻼﻗﻴﺔ ﻓﻴﻬﺎ‪ .‬ﻣﻦ ﺍﻟﻤﻘﺎﻻﺕ ﺍﻟـ ‪ ،138‬ﺗﻢ ﺍﺳﺘﺨﺮﺍﺝ ‪ 1671‬ﻭﺣﺪﺓ ﺫﺍﺕ‬
‫ﻣﻌﻨﻰ)ﻛﻤﺎ ﻫﻮ ﻣﻔﺼﻞ ﻭﻣﻮﺿﺢ ﻓﻲ ﺍﻷﻣﺜﻠﺔ ﺍﻟﺜﻼﺛﺔ ﺃﺩﻧﺎﻩ( ﻹﺟﺮﺍء ﻣﺰﻳﺪ ﻣﻦ ﺍﻟﺘﺤﻠﻴﻼﺕ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺑﺮﻧﺎﻣﺞ‬
‫ﺍﻟﺘﺮﻣﻴﺰﺍﻟﻨﻮﻋﻲ ‪ .ATLAS.TI‬ﺗﺸﺘﻤﻞ ﻫﺬﻩ ﺍﻟﻮﺣﺪﺍﺕ ﺫﺍﺕ ﺍﻟﻤﻌﻨﻰ ﻋﺎﺩﺓ ًﻋﻠﻰ ﺟﻤﻠﺔ ﺃﻭ ﻋﺪﺩ ﻗﻠﻴﻞ ﻣﻦ ﺍﻟﺠﻤﻞ‬
‫ﺍﻟﻤﺘﺮﺍﺑﻄﺔﺍﻟﺘﻲ ﺗﺘﻌﺎﻣﻞ ﻣﻊ ﻣﻮﻗﻒ ﺃﻭ ﻋﻤﻠﻴﺔ ﻣﻌﻴﻨﺔ ﻭﺗﻜﻮﻥ ﻣﺮﺗﺒﻄﺔ ﺑﺸﻜﻞ ﻭﺍﺿﺢ )ﺍﻧﻈﺮﺍﻟﺠﺪﻭﻝ ‪3‬ﻋﻠﻰ‬
‫ﺳﺒﻴﻞﺍﻟﻤﺜﺎﻝ(‪.‬‬

‫ﻭﻣﻦﺍﻟﺠﺪﻳﺮ ﺑﺎﻟﺬﻛﺮ ﺃﻥ ﺃﺣﻜﺎﻡ ﺍﻟﺒﺎﺣﺜﻴﻦ ﻭﺧﺒﺮﺍﺗﻬﻢ ﺍﻟﺴﺎﺑﻘﺔ ﻓﻲ ﻫﺬﻩ ﺍﻟﻤﺮﺣﻠﺔ ﻗﺪ ﺗﺆﺛﺮ ﺑﻘﻮﺓ ﻋﻠﻰ ﻣﺜﻞ ﻫﺬﺍ‬
‫ﺍﻟﺒﺤﺚ‪.‬ﺇﻥ ﻣﻨﻊ ﻫﺬﺍ ﺍﻟﻤﻮﻗﻒ ﺗﻤﺎﻣﺎً ﻗﺪ ﻳﻜﻮﻥ ﻋﺪﻳﻢ ﺍﻟﺠﺪﻭﻯ‪ .‬ﻭﺑﺎﻟﺘﺎﻟﻲ‪ ،‬ﺍﺳﺘﺨﺪﻣﻨﺎ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﺘﺪﺍﺑﻴﺮ‬
‫ﻟﺘﻌﺰﻳﺰﺍﻟﺼﻼﺣﻴﺔ ﺍﻟﻨﻮﻋﻴﺔ ﻟﻬﺬﻩ ﺍﻟﺪﺭﺍﺳﺔ ﻭﺷﻤﻠﻨﺎ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﻀﻮﺍﺑﻂ ﻭﺍﻟﺘﻮﺍﺯﻧﺎﺕ )ﺑﺎﺭﻛﺮ ﻭﻧﻮﺭﺛﻜﻮﺕ‪(2016 ،‬‬
‫‪،‬ﻣﺜﻞ ﻣﻘﺎﻳﻴﺲ ﺍﻟﻤﻮﺛﻮﻗﻴﺔ ﺍﻟﻤﺒﺮﻣﺠﺔ ﺑﻴﻦ ﺍﻟﻤﺒﺮﻣﺠﻴﻦ‪ .‬ﻭﺑﺎﻟﺘﺎﻟﻲ‪ ،‬ﻗﺎﻡ ﺟﻤﻴﻊ ﺍﻟﻤﺆﻟﻔﻴﻦ ﺍﻟﺨﻤﺴﺔ ﻭﺍﺛﻨﻴﻦ ﻣﻦ‬
‫ﻣﺴﺎﻋﺪﻱﺍﻟﺒﺎﺣﺜﻴﻦ ﺑﻘﺮﺍءﺓ ﻭﺗﺮﻣﻴﺰ ﺍﻟﻮﺣﺪﺍﺕ ﺫﺍﺕ ﺍﻟﻤﻌﻨﻰ‪ .‬ﻭﻟﻬﺬﺍ ﺍﻟﻐﺮﺽ‪ ،‬ﻗﺎﻡ ﺍﻟﺒﺎﺣﺜﻮﻥ ﺍﻟﻔﺮﺩﻳﻮﻥ ﺑﻜﺘﺎﺑﺔ‬
‫ﺍﻟﻤﺬﻛﺮﺍﺕ‪،‬ﺑﻨﺎء ًﻋﻠﻰ ﺍﻷﺳﺉﻠﺔ ﺍﻟﻨﺎﺷﺉﺔ ﺣﻮﻝ ﺍﻷﻧﻤﺎﻁ ﻭﺍﻟﺮﻣﻮﺯ ﺍﻟﻤﺤﺘﻤﻠﺔ )ﺑﺎﺭﻛﺮ ﻭﻧﻮﺭﺛﻜﻮﺕ‪ .(2016 ،‬ﺗﻢ‬
‫ﻃﺮﺡﺃﻱ ﻣﻮﺿﻮﻋﺎﺕ ﻣﺘﻨﺎﺯﻉ ﻋﻠﻴﻬﺎ ﻭﻣﻨﺎﻗﺸﺘﻬﺎ ﺣﺘﻰ ﺗﻮﺻﻞ ﺟﻤﻴﻊ ﺍﻟﺒﺎﺣﺜﻴﻦ ﺇﻟﻰ ﺗﻘﺎﺭﺏ ﻓﻲ ﻣﺠﺎﻝ ﺍﻟﺘﺮﻣﻴﺰ‪.‬‬
‫ﻭﻛﺎﻧﺖﻫﺬﻩ ﺍﻟﻘﺮﺍءﺓ ﻭﺍﻟﺘﺮﻣﻴﺰ ﻣﻦ ﻗﺒﻞ ﻫﺬﺍ ﺍﻟﻌﺪﺩ ﺍﻟﻜﺒﻴﺮ ﻣﻦ ﺍﻟﺒﺎﺣﺜﻴﻦ ﺿﺮﻭﺭﻳﺔ ﻟﺘﻌﺰﻳﺰ ﻣﻮﺛﻮﻗﻴﺔ ﺍﻟﺘﺸﻔﻴﺮ‬
‫ﺍﻟﺒﻴﻨﻲ‪.‬‬

‫ﻭﺑﺎﻟﺘﺎﻟﻲ‪،‬ﺗﻀﻤﻨﺖ ﻃﺮﻳﻘﺔ ﺗﺤﻠﻴﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻫﺬﻩ ﺗﻔﺴﻴﺮﺍً ﻣﺸﺘﺮﻛﺎً ﻟﻤﺨﺘﻠﻒ ﺗﻌﺒﻴﺮﺍﺕ ﻭﻣﻈﺎﻫﺮ ﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲﻓﻲ ﻣﻮﺍﻗﻒ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﻣﻦ ﻗﺒﻞ ﺍﻟﻤﺒﺮﻣﺠﻴﻦ ﺍﻟﺨﻤﺴﺔ ﺯﺍﺉﺪ ﺍﺛﻨﻴﻦ‪ .‬ﺗﻢ ﺗﺮﻣﻴﺰ ﺍﻟﻮﺣﺪﺍﺕ ﺫﺍﺕ‬
‫ﺍﻟﻤﻌﻨﻰﺍﻟﺒﺎﻟﻎ ﻋﺪﺩﻫﺎ ‪ 1671‬ﻭﺣﺪﺓ ﺑﺸﻜﻞ ﺍﺳﺘﻘﺮﺍﺉﻲ ﻭﺑﺸﻜﻞ ﻣﺘﻜﺮﺭ )ﺃﻱ ﻳﻤﻜﻦ ﺗﻄﺒﻴﻖ ﺍﻟﻜﻮﺩ ﺍﻟﺬﻱ ﻇﻬﺮ‬
‫ﺣﺪﻳﺜﺎًﻭﺍﻟﺬﻱ ﺗﻢ ﺍﻟﻌﺜﻮﺭ ﻋﻠﻴﻪ ﻓﻲ ﻣﺮﺍﺣﻞ ﻻﺣﻘﺔ ﻋﻠﻰ ﺃﺟﺰﺍء ﺍﻟﻨﺺ ﺍﻟﺴﺎﺑﻘﺔ ﻋﻨﺪ ﺇﻋﺎﺩﺓ ﺍﻟﻘﺮﺍءﺓ(‪ ،‬ﻣﻤﺎ ﺃﺩﻯ ﺇﻟﻰ‬
‫‪238‬ﺭﻣﺰﺍً ﻣﻦ ﺍﻟﺪﺭﺟﺔ ﺍﻷﻭﻟﻰ‪ .‬ﺗﻢ ﺑﻌﺪ ﺫﻟﻚ ﺗﺠﻤﻴﻊ ﻫﺬﻩ ﺍﻟﺮﻣﻮﺯ ﻓﻲ ‪ 50‬ﺭﻣﺰﺍً ﺃﻛﺜﺮ ﺷﻤﻮﻻ ًﻭﺗﺠﺮﻳﺪﺍً ﻣﻦ ﺍﻟﺪﺭﺟﺔ‬
‫ﺍﻟﺜﺎﻧﻴﺔ‪،‬ﺣﻴﺚ ﻗﻤﻨﺎ ﺗﺪﺭﻳﺠﻴﺎً ﺑﺘﻄﻮﻳﺮ ﻓﻬﻢ ﺃﻛﺜﺮ ﺷﻤﻮﻟﻴﺔ ﻟﺠﻮﻫﺮ ﺭﻣﻮﺯ ﺍﻟﺪﺭﺟﺔ ﺍﻷﻭﻟﻰ‪ .‬ﺃﺧﻴﺮﺍً‪ ،‬ﻗﻤﻨﺎ ﺑﺘﻜﺜﻴﻒ‬
‫ﻭﺗﺠﻤﻴﻊﺭﻣﻮﺯ ﺍﻟﺪﺭﺟﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻫﺬﻩ ﺍﺳﺘﻨﺎﺩﺍً ﺇﻟﻰ ﺟﻮﻫﺮﻫﺎ ﻓﻲ ﺧﻤﺴﺔ ﺗﺤﺪﻳﺎﺕ ﺗﺘﻌﻠﻖ ﺑﺎﻟﻤﻮﺿﻮﻋﻴﺔ‬
‫ﻭﺍﻟﺨﺼﻮﺻﻴﺔﻭﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ ﻭﺍﻟﺠﺪﺍﺭﺓ ﺑﺎﻟﺜﻘﺔ ﻛﻤﻮﺍﺿﻴﻊ ﺍﺳﺘﻘﺮﺍﺉﻴﺔ ﻋﺎﻟﻴﺔ ﺍﻟﻤﺴﺘﻮﻯ )ﺩﻳﻨﺰﻳﻦ‪2018 ،‬‬
‫(‪.‬‬
 ‫ﻋﺪﺩﺍﻷﻭﺭﺍﻕ‬ ‫ﺍﻟﻤﺠﺎﻝ)ﺃﺟﺞ(‬ ‫ﺍﺳﻢ‬
‫‪AAAJ‬‬
‫‪35,9‬‬
‫ﺍﻳﻪﺟﻲ ﺟﻲ‪/‬ﺍﻱ ﺑﻲ ﺍﺱ‬

‫‪16‬‬ ‫‪3‬‬ ‫ﺣﺴﺎﺏ‬ ‫ﻣﺠﻠﺔﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻣﺠﻠﺔ ﺁﻓﺎﻕ‬

‫‪11‬‬ ‫‪3‬‬ ‫ﺣﺴﺎﺏ‬ ‫ﺍﻟﻤﺤﺎﺳﺒﺔ‬
‫‪11‬‬ ‫‪3‬‬ ‫ﺍﻷﺧﻼﻕ‪-‬ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ‪-‬ﺍﻟﺮﺟﻞ‬ ‫ﻣﺠﻠﺔﻣﻨﺘﺪﻯ ﺃﺧﻼﻗﻴﺎﺕ‬
‫‪10‬‬ ‫‪3‬‬ ‫ﺣﺴﺎﺏ‬ ‫ﺍﻷﻋﻤﺎﻝﺍﻟﻤﺤﺎﺳﺒﻴﺔ‬
‫‪8‬‬ ‫‪3‬‬ ‫ﺣﺴﺎﺏ‬ ‫ﻣﺮﺍﺟﻌﺔﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺒﺮﻳﻄﺎﻧﻴﺔ ﺍﻷﻋﻤﺎﻝ‬
‫‪7‬‬
‫‪7‬‬
‫‪3‬‬
‫‪3‬‬
‫ﺍﻷﺧﻼﻕ‪-‬ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ‪-‬ﺍﻟﺮﺟﻞ‬

‫ﺣﺴﺎﺏ‬
‫ﻭﺍﻟﻤﺠﺘﻤﻊ‬
‫ﺍﻟﻤﺤﺎﺳﺒﺔﻭﺃﺑﺤﺎﺙ ﺍﻷﻋﻤﺎﻝ ﺁﻓﺎﻕ ﺍﻷﻋﻤﺎﻝ‬
‫‪116‬‬
‫‪6‬‬ ‫‪3‬‬ ‫ﺍﻷﺧﻼﻕ‪-‬ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ‪-‬ﺍﻟﺮﺟﻞ‬

‫‪5‬‬ ‫‪4‬‬ ‫ﺍﻷﺧﻼﻕ‪-‬ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ‪-‬ﺍﻟﺮﺟﻞ‬ ‫ﺃﻛﺎﺩﻳﻤﻴﺔﺣﻮﻟﻴﺎﺕ ﺍﻹﺩﺍﺭﺓ ﺃﻛﺎﺩﻳﻤﻴﺔ ﺍﻟﻤﺮﺍﺟﻌﺔ‬

‫‪5‬‬ ‫‪*4‬‬ ‫ﺍﻷﺧﻼﻕ‪-‬ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ‪-‬ﺍﻟﺮﺟﻞ‬ ‫ﺍﻹﺩﺍﺭﻳﺔﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﻭﺍﻟﻤﺠﺘﻤﻊ‬
‫‪5‬‬ ‫‪*4‬‬ ‫ﺣﺴﺎﺏ‬ ‫‪MIT Sloan Management Review‬‬
‫‪4‬‬ ‫‪3‬‬ ‫ﺍﻷﺧﻼﻕ‪-‬ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ‪-‬ﺍﻟﺮﺟﻞ‬

‫‪4‬‬ ‫‪2‬‬ ‫ﺣﺴﺎﺏ‬ ‫ﺍﻟﻤﺠﻠﺔﺍﻟﺪﻭﻟﻴﺔ ﻟﻨﻈﻢ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ‪ MIS‬ﺭﺑﻊ ﺳﻨﻮﻳﺔ‬

‫‪3‬‬ ‫‪*4‬‬ ‫ﺭﺟﻞﺍﻟﻤﻌﻠﻮﻣﺎﺕ‬
‫‪3‬‬ ‫‪3‬‬ ‫ﺣﺴﺎﺏ‬ ‫ﻭﺟﻬﺎﺕﻧﻈﺮ ﻧﻘﺪﻳﺔ ﺣﻮﻝ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻣﺠﻠﺔ ﻧﻈﻢ‬
‫‪2‬‬ ‫‪3‬‬ ‫ﺭﺟﻞﺍﻟﻤﻌﻠﻮﻣﺎﺕ‬ ‫ﺍﻟﻤﻌﻠﻮﻣﺎﺕﻭﺟﻬﺎﺕ ﻧﻈﺮ ﺃﻛﺎﺩﻳﻤﻴﺔ ﺍﻹﺩﺍﺭﺓ ﺑﺤﻮﺙ‬
‫‪2‬‬ ‫‪3‬‬ ‫ﺍﻷﺧﻼﻕ‪-‬ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ‪-‬ﺍﻟﺮﺟﻞ‬ ‫ﺍﻟﻤﺤﺎﺳﺒﺔﺍﻟﻤﻌﺎﺻﺮﺓ ﻣﺮﺍﺟﻌﺔ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‬
‫‪2‬‬ ‫‪4‬‬ ‫ﺣﺴﺎﺏ‬ ‫ﺑﺤﻮﺙﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﺍﻟﻤﺠﻠﺔ ﺍﻻﺳﻜﻨﺪﻧﺎﻓﻴﺔ‬
‫‪2‬‬ ‫‪*4‬‬ ‫ﺗﻤﻮﻳﻞ‬ ‫ﻟﻼﻗﺘﺼﺎﺩﻣﺠﻠﺔ ﻭﺟﻬﺎﺕ ﺍﻟﻨﻈﺮ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‬
‫‪2‬‬ ‫‪3‬‬ ‫ﺣﺴﺎﺏ‬ ‫ﺃﺧﻼﻗﻴﺎﺕﺍﻷﻋﻤﺎﻝ ﺍﻟﻔﺼﻠﻴﺔ‬
‫‪1‬‬ ‫‪3‬‬ ‫ﺍﻗﺘﺼﺎﺩﻱ‬

‫‪1‬‬ ‫‪4‬‬ ‫ﺍﻗﺘﺼﺎﺩﻱ‬

‫‪1‬‬ ‫‪4‬‬ ‫ﺍﻷﺧﻼﻕ‪-‬ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ‪-‬ﺍﻟﺮﺟﻞ‬

‫‪1‬‬ ‫‪2‬‬ ‫ﺣﺴﺎﺏ‬ ‫ﻣﺠﻠﺔﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺘﻄﺒﻴﻘﻴﺔ ﻭﺑﺤﻮﺙ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ‬

‫‪1‬‬ ‫‪2‬‬ ‫ﺭﺟﻞﺍﻟﻤﻌﻠﻮﻣﺎﺕ‬ ‫ﻭﺍﻻﺗﺼﺎﻻﺕﻭﻣﺠﻠﺔ ﺍﻟﻤﺠﺘﻤﻊ ﻟﻸﺩﺏ ﺍﻟﻤﺤﺎﺳﺒﻲ‬
‫‪1‬‬ ‫‪3‬‬ ‫ﺣﺴﺎﺏ‬
‫‪1‬‬ ‫ﺍﻟﺘﺄﺛﻴﺮ‪8.451:‬‬ ‫ﻏﻴﺮﻣﺘﻮﻓﺮ‬ ‫ﻭﺳﺎﺉﻞﺍﻹﻋﻼﻡ ﺍﻟﺠﺪﻳﺪﺓ‬
‫‪1‬‬ ‫‪2‬‬ ‫ﺣﺴﺎﺏ‬ ‫ﻭﺍﻟﻤﺠﺘﻤﻊﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‬
‫‪1‬‬ ‫‪2‬‬ ‫ﺭﺟﻞﺍﻟﻤﻌﻠﻮﻣﺎﺕ‬ ‫ﻣﻌﺎﻟﺠﺔﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻭﺇﺩﺍﺭﺓ ﻣﺠﻠﺔ ﺃﺑﺤﺎﺙ ﺍﻷﻋﻤﺎﻝ‬
‫‪1‬‬ ‫‪3‬‬ ‫ﺍﻷﺧﻼﻕ‪-‬ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ‪-‬ﺍﻟﺮﺟﻞ‬

‫‪1‬‬ ‫‪3‬‬ ‫ﺍﻷﺧﻼﻕ‪-‬ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ‪-‬ﺍﻟﺮﺟﻞ‬ ‫ﻫﺎﺭﻓﺎﺭﺩﺑﺰﻧﺲ ﺭﻳﻔﻴﻮ ﺃﺳﺎﻟﻴﺐ ﺍﻟﺒﺤﺚ‬

‫‪1‬‬ ‫ﺍﻟﺘﺄﺛﻴﺮ‪7.023:‬‬ ‫ﻏﻴﺮﻣﺘﻮﻓﺮ‬ ‫ﺍﻟﺴﻠﻮﻛﻲﻣﺠﻠﺔ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ‬
‫‪1‬‬ ‫‪4‬‬ ‫ﺍﻷﺧﻼﻕ‪-‬ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ‪-‬ﺍﻟﺮﺟﻞ‬ ‫ﻗﺮﺍﺭﺍﻹﺩﺍﺭﺓ‬
‫‪1‬‬ ‫‪2‬‬ ‫ﺣﺴﺎﺏ‬
‫‪1‬‬ ‫‪3‬‬ ‫ﺭﺟﻞﺍﻟﻤﻌﻠﻮﻣﺎﺕ‬ ‫ﻧﻈﻢﺍﻟﺨﺒﺮﺍء ﻷﻧﻈﻤﺔ ﺩﻋﻢ ﺍﻟﻘﺮﺍﺭ ﻣﻊ‬
‫‪1‬‬ ‫‪3‬‬ ‫ﺭﺟﻞﺍﻟﻤﻌﻠﻮﻣﺎﺕ‬ ‫ﻣﻌﻠﻮﻣﺎﺕﺍﻟﺘﻄﺒﻴﻘﺎﺕ ﻭﺍﻟﻤﻌﻠﻮﻣﺎﺕ‬
‫‪1‬‬ ‫‪3‬‬ ‫ﺭﺟﻞﺍﻟﻤﻌﻠﻮﻣﺎﺕ‬ ‫ﺍﻹﺩﺍﺭﻳﺔﻭﺍﻟﺘﻨﻈﻴﻢ‬
‫‪1‬‬ ‫‪3‬‬ ‫ﺭﺟﻞﺍﻟﻤﻌﻠﻮﻣﺎﺕ‬
‫‪1‬‬ ‫‪3‬‬ ‫ﺗﻤﻮﻳﻞ‬ ‫ﺣﻮﻛﻤﺔﺍﻟﺸﺮﻛﺎﺕ‪ :‬ﻣﺠﻠﺔ ﺩﻭﻟﻴﺔ ﻟﻠﻤﺤﻠﻠﻴﻦ ﺍﻟﻤﺎﻟﻴﻴﻦ‬
‫‪1‬‬ ‫‪3‬‬ ‫ﺗﻤﻮﻳﻞ‬ ‫ﺍﻟﺠﺪﻭﻝ‪.1‬‬
‫‪1‬‬ ‫‪3‬‬ ‫ﺗﻤﻮﻳﻞ‬ ‫ﻣﺠﻠﺔﺃﺑﺤﺎﺙ ﺍﻟﺨﺪﻣﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ ﺍﻹﺣﺼﺎء ﺍﻟﺤﺴﺎﺑﻲ‬ ‫ﻗﺎﺉﻤﺔﺑﺠﻤﻴﻊ ﺍﻟﻤﺠﻼﺕ ﺍﻟﻤﺴﺎﻫﻤﺔ‬
‫‪1‬‬ ‫‪3‬‬ ‫ﺍﻗﺘﺼﺎﺩﻱ‬ ‫ﻭﺗﺤﻠﻴﻞﺍﻟﺒﻴﺎﻧﺎﺕ ﻣﺮﺍﺟﻌﺔ ﺇﺩﺍﺭﺓ ﻛﺎﻟﻴﻔﻮﺭﻧﻴﺎ‬ ‫ﺑﺎﻟﻤﻘﺎﻻﺕﺍﻟﺒﺎﻟﻎ ﻋﺪﺩﻫﺎ ‪ 43‬ﻣﺠﻠﺔ‪،‬‬
‫‪1‬‬ ‫‪3‬‬ ‫ﺍﻷﺧﻼﻕ‪-‬ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ‪-‬ﺍﻟﺮﺟﻞ‬ ‫ﺑﺎﻟﻠﻮﻥﺍﻟﺮﻣﺎﺩﻱ‪ ،‬ﻣﺼﺪﺭ ‪ %80‬ﻣﻦ‬
‫ﺍﻟﻌﺪﺩ‪138:‬‬ ‫ﺍﻟﻌﺪﺩ‪43:‬‬ ‫ﺍﻟﻤﻘﺎﻻﺕ‬

‫ﻟﺘﻮﺿﻴﺢﻫﺬﻩ ﺍﻟﻌﻤﻠﻴﺔ‪ ،‬ﻳﺮﺟﻰ ﺍﻻﻃﻼﻉ ﻋﻠﻰﺍﻟﺠﺪﻭﻝ ‪3‬ﻣﻊ ﺃﻣﺜﻠﺔ ﻋﻠﻰ ﺍﻟﻮﺣﺪﺍﺕ ﺫﺍﺕ ﺍﻟﻤﻌﻨﻰ ﻭﺗﺮﻣﻴﺰﻫﺎ‪.‬‬

‫ﻛﺨﻄﻮﺓﺃﺧﻴﺮﺓ‪ ،‬ﺃﺟﺮﻯ ﺍﻟﺒﺎﺣﺜﻮﻥ ﺍﻟﺨﻤﺴﺔ ﺯﺍﺉﺪ ﺍﺛﻨﺎﻥ ﻭﺭﺷﺔ ﻋﻤﻞ ﻣﻜﺜﻔﺔ ﻟﻤﺪﺓ ﻳﻮﻣﻴﻦ‪ ،‬ﺟﻨﺒﺎً ﺇﻟﻰ ﺟﻨﺐ‬
‫ﻣﻊﺍﺛﻨﻴﻦ ﻣﻦ ﺍﻷﻛﺎﺩﻳﻤﻴﻴﻦ ﺍﻟﺨﺎﺭﺟﻴﻴﻦ ﺍﻹﺿﺎﻓﻴﻴﻦ ﻣﻦ ﻋﻠﻢ ﺍﻻﺟﺘﻤﺎﻉ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ‪ ،‬ﻳﺸﺎﺭ ﺇﻟﻴﻬﻢ ﺑﺎﺳﻢ‬
‫"‪ "advocati diaboli‬ﻟﺘﺤﺪﻳﺪ ﺍﻟﻌﻴﻮﺏ ﺍﻟﻤﺤﺘﻤﻠﺔ ﻓﻲ ﺗﻔﻜﻴﺮﻧﺎ‪ ،‬ﻭﻧﺎﻗﺸﻨﺎ ﺑﺸﻜﻞ ﻧﻘﺪﻱ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﺨﻤﺴﺔ‬
‫ﺍﻟﻤﺤﺪﺩﺓﻭﻭﺿﺢ ﻧﻄﺎﻗﻬﺎ‪ .‬ﻓﻲ ﻭﺭﺷﺔ ﺍﻟﻌﻤﻞ ﻫﺬﻩ‪ ،‬ﻣﺮ ﺍﻟﺒﺎﺣﺜﻮﻥ ﺍﻟﺴﺒﻌﺔ ﺑﺘﺤﺪﻱ ﺗﻠﻮ ﺍﻵﺧﺮ ﻭﻧﻈﺮﻭﺍ ﻓﻲ ﺍﻟﻌﺪﻳﺪ‬
‫ﻣﻦﺍﻟﻤﻮﺍﻗﻒ ﺍﻟﻨﻤﻮﺫﺟﻴﺔ ﺍﻟﺘﻲ ﺗﻢ ﻓﻴﻬﺎ ﺗﺼﻮﻳﺮ ﻫﺬﻩ ﺍﻟﺘﺤﺪﻳﺎﺕ ﻓﻲ ﺍﻷﻭﺭﺍﻕ ﺍﻟﻤﺨﺘﺎﺭﺓ )ﺍﻧﻈﺮﺍﻟﺠﺪﻭﻝ ‪4‬ﻟﻺﺷﺎﺭﺓ‬
‫ﺇﻟﻰﺍﻟﻤﺆﻟﻔﻴﻦ ﻭﺍﻟﻤﻘﺎﻻﺕ(‪ .‬ﺑﺎﺳﺘﺨﺪﺍﻡ ﻫﺬﻩ ﺍﻟﻤﻮﺍﻗﻒ ﺍﻟﺘﻲ ﺗﻢ ﺍﻟﻌﺜﻮﺭ ﻋﻠﻴﻬﺎ ﻭﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﺘﻲ ﺗﻢ ﺗﺤﺪﻳﺪﻫﺎ‬
‫ﻓﻴﻬﺎ‪،‬ﻧﺎﻗﺸﻨﺎ ﺑﻌﺪ ﺫﻟﻚ ﺍﻟﺸﻜﻞ ﺍﻟﺬﻱ ﺳﺘﺒﺪﻭ ﻋﻠﻴﻪ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ ﻓﻲ ﻫﺬﻩ ﺍﻟﺤﺎﻻﺕ‪ ،‬ﻭﻛﻴﻒ‬
‫ﻭﻣﺘﻰﻭﻟﻤﺎﺫﺍ ﻳﺘﻢ ﺗﺤﺪﻳﺪ ﻫﺬﻩ ﺍﻟﻤﻮﺍﻗﻒ‪.‬‬
‫ﻋﻠﻰﺃﺳﺎﺱ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﻣﻘﺎﻻﺕ‬ ‫ﺍﻟﻤﺠﻼﺕ‬ ‫ﺻﻔﺔﻣﻤﻴﺰﺓ‬
‫ﻗﺮﺍﺭ‬
‫ﺻﻨﻊﻓﻲ‬ ‫ﺍﻟﻤﺠﺎﻝ)ﺃﺟﺞ(‬
‫‪72‬‬ ‫‪14‬‬ ‫ﺣﺴﺎﺏ‬
‫ﻣﺤﺎﺳﺒﺔ‬ ‫‪45‬‬ ‫‪12‬‬ ‫ﺍﻷﺧﻼﻕ‪-‬ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ‪-‬ﺍﻟﺮﺟﻞ‬

‫‪11‬‬ ‫‪8‬‬ ‫ﺭﺟﻞﺍﻟﻤﻌﻠﻮﻣﺎﺕ‬

‫‪5‬‬ ‫‪4‬‬ ‫ﺗﻤﻮﻳﻞ‬
‫‪117‬‬ ‫‪3‬‬ ‫‪3‬‬ ‫ﺍﻗﺘﺼﺎﺩﻱ‬
‫‪2‬‬ ‫‪2‬‬ ‫ﺁﺧﺮ‬
‫‪138‬‬ ‫‪43‬‬ ‫ﺍﻟﻌﺪﺩﺍﻹﺟﻤﺎﻟﻲ‬

‫ﺍﻟﺠﺪﻭﻝ‪.2‬‬ ‫ﺍﻟﺘﺼﻨﻴﻒ)ﺃﺟﺞ(‬
‫ﺭﺅﻯﻓﻲ ﺍﻟﻤﺠﺎﻻﺕ‬ ‫‪25‬‬ ‫‪9‬‬ ‫‪* ABS/AGJ3‬ﻭ‪4 4‬‬
‫ﻭﺍﻟﺘﺼﻨﻴﻔﺎﺕ‪43‬‬ ‫‪102‬‬ ‫‪26‬‬ ‫‪ABS/AJG‬‬
‫ﺍﻟﻤﺴﺎﻫﻤﺔﺑﺎﻟﻤﻘﺎﻟﺔ‬ ‫‪11‬‬ ‫‪8‬‬ ‫ﺁﺧﺮ‬
‫ﺍﻟﻤﺠﻼﺕﻭﺍﻟﻤﻘﺎﻻﺕ‬ ‫‪138‬‬ ‫‪43‬‬ ‫ﺍﻟﻌﺪﺩﺍﻹﺟﻤﺎﻟﻲ‬

‫ﺍﻟﻤﻮﺍﺿﻴﻊ‬ ‫ﺍﻟﺪﺭﺟﺔﺍﻟﺜﺎﻧﻴﺔ‬ ‫ﺃﻣﺜﻠﺔﻋﻠﻰ ﺍﻟﻮﺣﺪﺍﺕ ﺫﺍﺕ ﺍﻟﻤﻌﻨﻰ ﻓﻲﻟﻮﻳﺲ ﻭﻳﻮﻧﻎ‬

‫)ﺍﻟﺘﺤﺪﻳﺎﺕ(‬ ‫ﺭﻣﻮﺯ‬ ‫ﺭﻣﻮﺯﺍﻟﻄﻠﺐ ﺍﻷﻭﻝ‬ ‫)‪(2019‬‬

‫ﺍﻟﻤﻮﺿﻮﻋﻴﺔ‬ ‫ﺍﻟﺒﻴﺎﻧﺎﺕﺍﻟﻜﺒﻴﺮﺓ‬ ‫ﺍﻟﺤﺎﺟﺔﺇﻟﻰ ﻏﻴﺮ ﻣﻨﻈﻢ‬ ‫"ﺇﻥ ﺍﻷﻛﺎﺩﻳﻤﻴﻴﻦ ﻭﺍﻟﻤﻤﺎﺭﺳﻴﻦ ﻣﺘﺤﺪﻭﻥ ﻓﻲ‬
‫ﺃﺧﺬﺍﻟﻌﻴﻨﺎﺕ‬ ‫ﺑﻴﺎﻧﺎﺕ‬ ‫ﺍﻻﻋﺘﻘﺎﺩﺑﺄﻥ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻜﻤﻴﺔ ﺍﻟﻤﻨﻈﻤﺔ ﻏﻴﺮ ﻛﺎﻓﻴﺔ‬
‫ﻣﺼﺪﺭﺍﻟﺘﺤﻴﺰﺍﺕ‬ ‫ﺍﻟﺒﻴﺎﻧﺎﺕﻏﻴﺮ ﻛﺎﻓﻴﺔ‬ ‫ﻟﺼﻨﻊﺍﻟﻘﺮﺍﺭ ﺍﻻﻗﺘﺼﺎﺩﻱ‪) ." . .‬ﺹ‪(593‬‬
‫ﻣﺸﻜﻠﺔﺍﻟﻘﺮﺍﺭ‪-‬‬
‫ﺗﺤﻀﻴﺮ‬
‫ﺍﻟﻤﻮﺿﻮﻋﻴﺔ‬ ‫ﻣﻌﻠﻮﻣﺔ‬ ‫ﺍﻟﺤﻤﻞﺍﻟﺰﺍﺉﺪ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ‬ ‫"ﻳﻤﺜﻞ ﺍﻧﺘﺸﺎﺭ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺗﺤﺪﻳﺎً ﻛﺒﻴﺮﺍً‬
‫ﺍﻟﺰﺍﺉﺪ‬ ‫ﺍﻷﺗﻤﺘﺔﺍﻟﻼﺯﻣﺔ‬ ‫ﻟﻠﻤﺴﺘﺨﺪﻣﻴﻦﻓﻲ ﺷﻜﻞ ﺍﻟﺤﻤﻞ ﺍﻟﺰﺍﺉﺪ‬
‫ﻣﺼﺪﺭﺍﻟﺘﺤﻴﺰﺍﺕ‬ ‫ﻟﻠﻤﻌﻠﻮﻣﺎﺕ‪.‬ﻭﻣﻦ ﺍﻟﻄﺒﻴﻌﻲ ﺃﻥ ﻳﺸﻌﺮ‬
‫ﺍﻟﻤﺴﺘﺨﺪﻣﻮﻥﺑﺎﻟﻘﻠﻖ ﺇﺯﺍء ﻣﺨﺎﻃﺮ ﺇﻏﻔﺎﻝ‬
‫ﺍﻟﻤﻌﻠﻮﻣﺎﺕﺫﺍﺕ ﺍﻟﺼﻠﺔ‪ . . .‬ﻭﻛﻢ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻋﻨﺪ‬
‫ﻣﺴﺘﻮﻯﻳﺠﻌﻞ ﺟﺪﻭﻯ ﺗﺤﻠﻴﻠﻬﺎ ﻓﻲ ﺍﻟﻮﻗﺖ‬
‫ﺍﻟﻤﻨﺎﺳﺐﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﻄﺮﻕ ﺍﻟﻴﺪﻭﻳﺔ ﻓﻘﻂ ﻣﻮﺿﻊ‬
‫ﺷﻚ")ﺹ ‪(596‬‬

‫ﺍﻟﺸﻔﺎﻓﻴﺔ‬ ‫ﺍﻟﺼﻨﺎﺩﻳﻖﺍﻟﺴﻮﺩﺍء‬ ‫ﺻﻨﺪﻭﻕﺍﺳﻮﺩ‬ ‫"ﺇﻧﻨﺎ ﻧﺆﻛﺪ ﻋﻠﻰ ﻣﺨﺎﻃﺮ ﺍﻋﺘﻤﺎﺩ ﺍﻟﺒﺎﺣﺜﻴﻦ ﻟﻤﻨﻬﺞ "‬
‫ﺍﻟﺸﻔﺎﻓﻴﺔ‬ ‫ﺷﻔﺎﻓﻴﺔﺍﻟﻌﻤﻠﻴﺔ‬ ‫ﺍﻟﺼﻨﺪﻭﻕﺍﻷﺳﻮﺩ" ﻓﻲ ﺗﻨﻔﻴﺬ ﻫﺬﻩ ﺍﻷﺳﺎﻟﻴﺐ‬
‫ﺿﺮﻭﺭﻱ‬ ‫ﻭﻧﺆﻛﺪﻋﻠﻰ ﺃﻫﻤﻴﺔ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻋﻨﺪﻣﺎ‬
‫ﺍﻟﺠﺪﻭﻝ‪.3‬‬
‫ﺃﻣﺜﻠﺔﻋﻠﻰ‬
‫ﻭﺣﺪﺍﺕﺫﺍﺕ ﻣﻌﻨﻰ ﻭ‬ ‫ﻭﺻﻒﺍﻟﺨﻄﻮﺍﺕ ﻭﺍﻻﺧﺘﻴﺎﺭﺍﺕ ﺍﻟﻤﺘﺒﻌﺔ ﻓﻲ‬
‫ﺍﻟﺘﺮﻣﻴﺰﺍﻟﺘﺪﺭﻳﺠﻲ‬ ‫ﺗﻄﺒﻴﻖﻫﺬﻩ ﺍﻟﺘﻘﻨﻴﺎﺕ ")ﺹ ‪(606‬‬
‫ﻧﺤﻮﺍﻟﻨﺎﺷﺉﺔ‬ ‫ﻣﻠﺤﻮﻇﺎﺕ(‪:‬ﻭﺑﺎﻟﺘﺎﻟﻲ ﺗﻢ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻤﻘﺎﻟﺔ ﺑﺸﻜﻞ ﻋﺎﻡ )ﺍﺳﺘﻨﺎﺩﺍً ﺇﻟﻰ ﺟﻤﻴﻊ ﺍﻟﻮﺣﺪﺍﺕ ﺍﻟـ ‪ 13‬ﺫﺍﺕ ﺍﻟﻤﻌﻨﻰ ﻓﻲ ﻫﺬﻩ ﺍﻟﻤﻘﺎﻟﺔ( ﻛﺪﻟﻴﻞ‬
‫ﺍﻟﻤﻮﺍﺿﻴﻊﻛﺘﺤﺪﻳﺎﺕ‬ ‫ﻋﻠﻰﺗﺤﺪﻳﺎﺕﺍﻟﺸﻔﺎﻓﻴﺔﻭﺍﻟﻤﻮﺿﻮﻋﻴﺔ‬

‫ﺍﻟﺘﺤﺪﻳﺎﺕﻣﻦ ﺷﺄﻧﻬﺎ ﺃﻥ ﺗﻤﻨﻊ ﺫﻟﻚ‪ .‬ﻭﻟﻬﺬﺍ ﺍﻟﺴﺒﺐ‪ ،‬ﻗﻤﻨﺎ ﺑﺘﺨﻄﻴﻂ ﻫﺬﻩ ﺍﻟﺘﺤﺪﻳﺎﺕ ﻟﻺﻃﺎﺭ ﺍﻟﺬﻱ ﺍﺧﺘﺮﻧﺎﻩ‬
‫ﻟﻠﻤﻜﻮﻧﺎﺕﺍﻷﺭﺑﻌﺔ ﻟﻨﻤﻮﺫﺝ ﻋﻤﻠﻴﺔ ﺭﻳﺴﺖ ﻟﺘﻮﻓﻴﺮ ﺃﺳﺎﺱ ﻧﻈﺮﻱ ﻣﺘﻴﻦ ﻟﻤﻨﺎﻗﺸﺎﺗﻨﺎ ﻭﺇﺣﻀﺎﺭ ﺑﻨﻴﺔ ﺭﺍﺳﺨﺔ‬
‫ﻟﻠﻌﻤﻠﻴﺎﺕﻭﺳﻮﺍﺑﻖ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ‪ .‬ﻭﻫﻜﺬﺍ‪ ،‬ﻓﻲ ﺣﻴﻦ ﺗﻄﻮﺭﺕ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺑﺸﻜﻞ ﺍﺳﺘﻘﺮﺍﺉﻲ ﻣﻦ‬
‫ﺧﻼﻝﺗﻔﺴﻴﺮ ﻭﺗﺠﻤﻴﻊ ﺍﻟﻮﺣﺪﺍﺕ ﺫﺍﺕ ﺍﻟﻤﻌﻨﻰ ﺍﻟﻤﺸﻔﺮﺓ )ﺭﻣﻮﺯ ﺍﻟﺪﺭﺟﺔ ﺍﻟﺜﺎﻧﻴﺔ ﻟﻠﻤﻮﺍﺿﻴﻊ(‪ ،‬ﻓﻘﺪ ﺗﻢ ﺑﻌﺪ ﺫﻟﻚ‬
‫ﺭﺑﻄﻬﺎﺑﺎﻟﻤﻜﻮﻧﺎﺕ ﺍﻟﻔﺮﺩﻳﺔ ﻟﻌﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ ﻭﻣﻨﺎﻗﺸﺘﻬﺎ ﻓﻲ ﺿﻮء ﺳﻴﻨﺎﺭﻳﻮﻫﺎﺕ ﻣﺨﺘﻠﻔﺔ‬
‫ﻟﻠﺘﻌﺎﻭﻥﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻵﻟﺔ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ‪.‬‬

‫ﻓﻲﺍﻟﻘﺴﻢ ﺍﻟﺘﺎﻟﻲ‪ ،‬ﻧﻌﺮﺽ ﺍﻟﻨﺘﺎﺉﺞ ﺍﻟﺘﻲ ﺗﻮﺻﻠﻨﺎ ﺇﻟﻴﻬﺎ ﺑﺸﺄﻥ ﺍﻟﻤﻮﺍﺿﻴﻊ ﺍﻟﺨﻤﺴﺔ ﺍﻟﺘﻲ ﻇﻬﺮﺕ‬
‫ﺑﺎﻟﺘﻔﺼﻴﻞﻣﻊ ﺃﻣﺜﻠﺔ ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﻧﻨﺎﻗﺶ ﻋﻮﺍﻗﺒﻬﺎ ﻋﻠﻰ ﺍﻟﻤﻜﻮﻧﺎﺕ ﻓﻲ ﻧﻤﻮﺫﺝ ﻋﻤﻠﻴﺔ ﺭﻳﺴﺖ‪.‬‬
 ‫ﻣﻘﺘﻄﻔﺎﺕﻣﻦ ﺩﻟﻴﻞ ﺍﻟﺘﺮﻣﻴﺰ )ﺃﻛﻮﺍﺩ ﺍﻟﺪﺭﺟﺔ ﺍﻟﺜﺎﻧﻴﺔ(‬
‫ﺍﻟﻤﺆﻟﻔﻮﻥﻭﺍﻟﻤﻘﺎﻻﺕ ﺍﻹﺭﺷﺎﺩﻳﺔ‬
‫ﺃﻏﻮﺳﺘﻴﻨﻮﻭﺳﻴﺪﻭﺭﻭﻓﺎ )‪,(2017‬ﺃﺭﻧﺎﺑﻮﻟﺪﻱ‬
‫ﻭﺁﺧﺮﻭﻥ‪2017).‬ﺃ(‪,‬ﺑﻮﻫﻤﺎﻥﻭﺁﺧﺮﻭﻥ‪,(2019) .‬‬
‫ﺩﻭﺟﻴﺮﺗﻲﻭﺁﺧﺮﻭﻥ‪,(2019) .‬ﺇﻟﺴﺒﺎﺥ ﻭﺳﺘﻴﺠﻠﻴﺎﻧﻲ‬
‫)‪,(2019‬ﻏﺮﺍﻡ‪oschl€‬ﻭﺁﺧﺮﻭﻥ‪ ,(2017) .‬ﻛﻴﻠﻮﺝ‬
‫ﻭﺁﺧﺮﻭﻥ‪,(2020).‬ﻟﻴﺨﺖ ﺩﻳﻮﺑﺎﻟﺪﻭﺁﺧﺮﻭﻥ‪2019) .‬‬
‫(‪,‬ﻟﻮﻳﺲ ﻭﻳﻮﻧﻎ )‪ ,(2019‬ﺑﻨﻴﻨﺠﺘﻮﻥﻭﺁﺧﺮﻭﻥ‪) .‬‬
‫‪,(2016‬ﺃﻧﺸﻴﺰ‪-‬ﺍﻟﻤﺪﻳﻨﺔ ﺍﻟﻤﻨﻮﺭﺓ‪ S-‬ﻭﺁﺧﺮﻭﻥ‪) .‬‬
‫‪,(2017‬ﺭﺍﻳﺖ ﻭﺷﻮﻟﺘﺰ )‪ (2018‬ﺃﻟﻴﺲ )‪,(2015‬‬
‫ﺃﻧﺪﺭﻭﻭﺑﻴﻜﺮ )‪,(2020 ,2019‬ﺁﺭﺛﺮ ﻭﺃﻭﻳﻦ )‪,(2019‬‬
‫ﺑﻴﻜﺮﻭﺃﻧﺪﺭﻭ )‪,(2019‬ﻛﺎﻱ )‪,(2021‬ﺟﻴﺐﻭﺁﺧﺮﻭﻥ‪.‬‬
‫)‪,(2018‬ﻣﺎﺭﺗﻦ )‪2019,2015‬ﺃ‪,‬ﺏ(‪,‬ﻣﺎﺭﺗﻦ‬
‫ﻭﺁﺧﺮﻭﻥ‪,(2019).‬ﺗﺸﻴﻦﻭﺁﺧﺮﻭﻥ‪,(2017) .‬‬
‫ﺷﻴﻠﺘﻮﻥﻭﻏﺮﻳﻦ )‪,(2017‬ﺗﻮﺗﻞﻭﺁﺧﺮﻭﻥ‪,(2015) .‬‬
‫ﻭﺍﺭﻥ ﻭﺁﺧﺮﻭﻥ‪,(2015) .‬ﺍﻟﻐﺮﺏ )‪,(2019‬ﺭﺍﻳﺖ‬
‫ﻭﺷﻴﻪ)‪(2017‬‬
‫ﺃﻟﺒﻮﻭﻓﻠﻴﻔﺮﺑﻮﻡ )‪,(2016‬ﺃﺭﻧﺎﺑﻮﻟﺪﻱ ﻭﺁﺧﺮﻭﻥ‪) .‬‬
‫‪2017‬ﺏ(‪,‬ﺑﻮﻝﻭﺁﺧﺮﻭﻥ‪,(2016) .‬ﺑﻮﻫﻤﺎﻥ‬
‫ﻭﺁﺧﺮﻭﻥ‪,(2019).‬ﻛﻮﺭﺗﻴﺰ ﻭﺃﻧﺪﺭﻭ )‪,(2020‬‬
‫ﻛﻮﺳﻠﻮﺭ)‪,(2016‬ﺟﻠﻴﻜﺴﻮﻥ ﻭﻭﻭﻟﻲ )‪,(2020‬‬
‫ﻛﻴﻤﺒﺮﻭﻛﻮﻟﻜﻤﺎﻥ )‪,(2019‬ﻛﻴﺮ )‪,(2019‬ﻟﻴﺨﺖ‬
‫ﺩﻳﻮﺑﺎﻟﺪﻭﺁﺧﺮﻭﻥ‪,(2019) .‬ﻟﻮﻳﺲ ﻭﻳﻮﻧﻎ )‪,(2019‬‬
‫ﻣﺎﺭﺗﻦ)‪2019‬ﺏ(‪,‬ﻣﺎﺭﺗﻦ )‪,(2020‬ﻣﻬﺮﺑﻮﻳﺎ‬
‫ﻭﺳﺎﻟﻴﺲﺟﻴﻠﻴﺘﺶ )‪,(2019‬ﻣﻮﻧﻮﻛﻮﻭﺁﺧﺮﻭﻥ‪) .‬‬
‫‪,(2020‬ﺭﻳﺴﺘﻮﻻﻳﻨﻦ )‪,(2017‬ﺭﻭﺑﺮﺗﺴﻮﻥ‬
‫ﻭﺁﺧﺮﻭﻥ‪,(2016).‬ﺻﻦ ﻭﻓﺎﺳﺎﺭﻫﻴﻠﻲ )‪(2018‬‬
‫ﺑﻨﻲﻭﺁﺧﺮﻭﻥ‪,(2015) .‬ﺩﻳﻼﺭﺩ ﻭﻓﻴﻨﺎﺭﻱ )‪,(2019‬‬
‫ﻏﺎﻟﻬﻮﻓﺮﻭﺁﺧﺮﻭﻥ‪,(2015) .‬ﻣﻮﻧﻮﻛﻮ ﻭﺁﺧﺮﻭﻥ‪) .‬‬
‫‪,(2020‬ﻣﻴﻠﺮ ﺁﻧﺪ ﺑﺎﻭﺭ )‪ ,(2013‬ﺃﻭﺭﻟﻴﻜﻮﻓﺴﻜﻲ‬
‫ﻭﺳﻜﻮﺕ)‪,(2008‬ﺃﻧﺎﻧﻲ ﻭﻛﺮﻭﻓﻮﺭﺩ )‪,(2018‬‬
‫ﺃﺑﻠﺒﺎﻭﻡﻭﺁﺧﺮﻭﻥ‪ ,(2020) .‬ﺃﺭﻧﺎﺑﻮﻟﺪﻱﻭﺁﺧﺮﻭﻥ‪) .‬‬
‫‪2017‬ﺏ(‪,‬ﺁﺭﺛﺮ ﻭﺃﻭﻳﻦ )‪,(2019‬ﺑﻴﺒﻴﻨﺠﺘﻮﻥ‬
‫ﻭﺁﺧﺮﻭﻥ‪ ,(2019).‬ﺑﺮﻳﻨﺎﻥﻭﺁﺧﺮﻭﻥ‪,(2019) .‬ﺑﻨﻲ‬
‫ﻭﺁﺧﺮﻭﻥ‪ ,(2015).‬ﺑﻮﻫﻤﺎﻥﻭﺁﺧﺮﻭﻥ‪,(2019) .‬ﺩﺍﻻ‬
‫ﻓﻴﺎﻭﺁﺧﺮﻭﻥ‪,(2019) .‬ﺟﺮﻳﻔﻴﺚ )‪,(2020‬ﻟﻮﻳﺲ‬
‫ﻭﺁﺧﺮﻭﻥ‪ ,(2019).‬ﻣﺎﺭﺗﻦ )‪2019‬ﺏ(‪,‬ﻣﺎﺭﺗﻦ‬
‫ﻭﺁﺧﺮﻭﻥ‪ ,(2019).‬ﻣﻮﻧﻮﻛﻮﻭﺁﺧﺮﻭﻥ‪(2020) .‬‬
‫ﺃﺩﻳﻠﻮﺑﻮﻭﺭﻓﺎﻋﻲ )‪,(2018‬ﺃﻻﺭﻛﻮﻥﻭﺁﺧﺮﻭﻥ‪2018) .‬‬
‫(‪,‬ﺗﺸﻴﺪﺍﻟﻲ ﻭﺟﻮﻧﺰ )‪,(2017‬ﻛﻮﻱ ﻭﺟﻴﺎﻭ )‪,(2019‬‬
‫ﺩﺍﻓﻨﺒﻮﺭﺕﻭﻛﻮﻛﻴﻨﺎ )‪ ,(2017‬ﺇﻳﺘﺰﻳﻮﻧﻲ )‪,(2017‬‬
‫ﺟﻠﻴﻜﺴﻮﻥﻭﻭﻭﻟﻲ )‪,(2020‬ﺍﻟﺠﺮﺍﺣﻲ )‪,(2018‬‬
‫ﺟﻴﻜﻞﻭﻛﺎﺭﺗﺮ )‪,(2011‬ﻻﻳﺘﻨﺮ ﻫﺎﻧﻴﺘﺴﺪﺭﻭﺁﺧﺮﻭﻥ‪) .‬‬
‫‪ ,(2021‬ﻃﻮﻳﻞ ﻭﺳﻴﺘﻜﻴﻦ )‪,(2018‬ﻣﺎﻫﺎﻣﺎ‬
‫ﻭﺗﺸﻮﺍ)‪,(2016‬ﻣﺎﺭﺗﻦ )‪,(2018‬ﻣﺎﻳﺮﻭﺁﺧﺮﻭﻥ‪) .‬‬
‫‪,(1995‬ﺛﻮﺭﺏ ﻭﺭﻭﺑﺮ )‪,(2017‬ﻭﻳﻼﻥ )‪(2018‬‬
‫ﺍﻟﺘﺤﺪﻳﺎﺕ)ﻛﻤﺎ‬
‫‪AAAJ‬‬
‫ﺍﻟﻤﻮﺍﺿﻴﻊ(‬ ‫‪35,9‬‬
‫ﺍﻟﻤﻮﺿﻮﻋﻴﺔ‪،‬ﺍﻟﺘﺤﻴﺰ‪ ،‬ﺍﻟﺤﻴﺎﺩ‪ ،‬ﺍﻟﺘﻤﻴﻴﺰ‪ ،‬ﻋﻴﻮﺏ‬ ‫ﺍﻟﻤﻮﺿﻮﻋﻴﺔ‬
‫ﺍﻟﺘﺼﻤﻴﻢﺍﻟﺒﺸﺮﻱ‪ ،‬ﺃﺻﻞ ﺍﻟﺘﺤﻴﺰﺍﺕ؛ ﺃﺧﺬ ﻋﻴﻨﺎﺕ‬
‫ﻣﻦﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ‪ ،‬ﺧﻮﺍﺭﺯﻣﻴﺎﺕ ﺍﻟﻘﻴﻤﺔ‪،‬‬
‫ﺍﻟﺘﺤﻤﻴﻞﺍﻟﺰﺍﺉﺪ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﻭﺍﻹﺩﺭﺍﻙ‬
‫‪118‬‬
‫ﺣﻤﺎﻳﺔﺍﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﻭﺍﻟﺘﻨﻈﻴﻢ‪ ،‬ﻭﺍﻟﻼﺉﺤﺔ ﺍﻟﻌﺎﻣﺔ‬ ‫ﺧﺼﻮﺻﻴﺔ‬
‫ﻟﺤﻤﺎﻳﺔﺍﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﻭﺣﺴﺎﺳﻴﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﻭﻓﻘﺪﺍﻥ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕ‪،‬ﻭﺍﻟﺘﻮﻋﻴﺔ ﺑﺎﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﻭﺍﻟﺠﺮﺍﺉﻢ‬
‫ﺍﻹﻟﻜﺘﺮﻭﻧﻴﺔﻭﺍﻻﺣﺘﻴﺎﻝ‪ ،‬ﻭﺗﻮﺿﻴﺢ ﺍﻟﺒﻴﺎﻧﺎﺕ‬
‫ﻭﺣﻘﻮﻕﺍﻟﻤﻠﻜﻴﺔ ﺍﻟﻔﻜﺮﻳﺔ‬
‫ﺍﻟﺸﻔﺎﻓﻴﺔ‪،‬ﻣﺴﺎﺭ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ‪ ،‬ﺍﻟﺼﻨﺎﺩﻳﻖ‬ ‫ﺍﻟﺸﻔﺎﻓﻴﺔ‬
‫ﺍﻟﺴﻮﺩﺍء‪،‬ﻛﺸﻒ ﺍﻟﺘﺤﻴﺰﺍﺕ؛ ﻟﻮﺍﺉﺢ ﺍﻟﺸﻔﺎﻓﻴﺔ‪،‬‬
‫ﻭﺳﺮﻳﺔﺍﻟﺸﺮﻛﺎﺕ‪ ،‬ﻭﺇﻣﻜﺎﻧﻴﺔ ﺷﺮﺡ ﺍﻟﻌﻤﻠﻴﺎﺕ‪،‬‬
‫ﻭﺇﻣﻜﺎﻧﻴﺔﺍﻟﺘﺘﺒﻊ‪ ،‬ﻭﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﺍﻟﻐﺎﻣﻀﺔ‪،‬‬
‫ﻭﺇﻣﻜﺎﻧﻴﺔﺍﻟﺘﻜﺮﺍﺭ‬
‫ﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺴﺎءﻟﺔ ﺍﻟﻤﻌﻴﺎﺭﻳﺔ‪ ،‬ﻣﺴﺎءﻟﺔ‬ ‫ﻣﺴﺉﻮﻟﻴﺔ‬
‫ﺍﻟﻤﺼﻤﻤﻴﻦ‪،‬ﺗﻔﻮﻳﺾ ﺍﻟﻤﺴﺎءﻟﺔ‪ ،‬ﺍﻻﺳﺘﻌﺎﻧﺔ‬
‫ﺑﺎﻟﺨﺒﺮﺍء‪،‬ﺍﻟﻤﺴﺎءﻟﺔ ﺍﻟﻤﺸﺘﺮﻛﺔ‪ ،‬ﺍﻟﻤﺴﺎءﻟﺔ ﺍﻟﻌﺎﻣﺔ‪،‬‬
‫ﺍﻟﻤﺴﺆﻭﻟﻴﺔﻭﻗﺎﺑﻠﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ‬
‫ﺍﻟﺮﺃﻱﺍﻟﻌﺎﻡ‪ ،‬ﺍﻟﺜﻘﺔ ﻓﻲ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪ ،‬ﺍﻟﻮﻋﻲ‬ ‫ﺍﻟﺠﺪﺍﺭﺓﺑﺎﻟﺜﻘﺔ‬
‫ﺑﺎﻟﺬﻛﺎءﺍﻻﺻﻄﻨﺎﻋﻲ‪ ،‬ﺍﻟﻤﺮﺍﺣﻞ ﺍﻷﺭﺑﻊ ﻟﻠﺜﻘﺔ‪ ،‬ﺛﻘﺔ ‪،ABI‬‬
‫ﺍﻟﺜﻘﺔﺍﻟﻨﻈﺎﻣﻴﺔ‪ ،‬ﺍﻹﻧﺴﺎﻥ ﻭﺍﻵﻟﺔ‬
‫ﺍﻟﻌﻼﻗﺔ‪،‬ﺍﻟﻤﺆﺛﺮ‪ ،‬ﺍﻟﻌﻮﺍﻃﻒ‪ ،‬ﺍﻟﻤﻈﻬﺮ ﺍﻻﻓﺘﺮﺍﺿﻲ‪،‬‬ ‫ﺍﻟﺠﺪﻭﻝ‪.4‬‬
‫ﺇﺿﻔﺎءﺍﻟﻄﺎﺑﻊ ﺍﻹﻧﺴﺎﻧﻲ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪،‬‬ ‫ﺍﻟﺘﺤﺪﻳﺎﺕﺍﻷﺧﻼﻗﻴﺔ ﻛﻤﺎ‬
‫ﺍﻟﺜﻘﺔﻛﺴﺎﺑﻘﺔ ﻭﺍﻟﺜﻘﺔ ﻛﻮﺳﻴﻂ‬ ‫ﺍﻟﻤﻮﺍﺿﻴﻊﻣﻦ‬
‫ﺍﻟﺘﺮﻣﻴﺰﺍﻟﻤﻮﺿﻮﻋﻲ ﻣﻊ‬
‫ﺭﻣﻮﺯﺍﻟﺪﺭﺟﺔ ﺍﻟﺜﺎﻧﻴﺔ‬
‫ﻭﺍﻟﻤﺆﻟﻔﻴﻦﺍﻹﺭﺷﺎﺩﻳﻴﻦ‪/‬‬
‫ﻣﻘﺎﻻﺕ‬
‫ﻋﻠﻰﺃﺳﺎﺱ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﺍﻟﻨﺘﺎﺉﺞ‪:‬ﺧﻤﺴﺔ ﺗﺤﺪﻳﺎﺕ ﺃﻣﺎﻡ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻷﺧﻼﻗﻴﺔ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﻣﺠﺎﻝ ﺍﻟﻤﺤﺎﺳﺒﺔ‬
‫ﻗﺮﺍﺭ‬ ‫ﺍﻟﻤﻮﺿﻮﻋﻴﺔ‬
‫ﻛﺎﻧﺖﺍﻟﻤﻮﺿﻮﻋﻴﺔ ﻭﻣﺸﺎﻛﻞ ﺍﻟﺘﺤﻴﺰ ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﻣﻮﺿﻮﻋﺎً ﺑﺎﺭﺯﺍً ﻭﻣﺘﻜﺮﺭﺍً ﻓﻲ ﺍﻟﻨﺘﺎﺉﺞ ﺍﻟﺘﻲ ﺗﻮﺻﻠﻨﺎ ﺇﻟﻴﻬﺎ‬
‫ﺻﻨﻊﻓﻲ‬ ‫ﻋﻨﺪﻣﺎﻳﺘﻌﻠﻖ ﺍﻷﻣﺮ ﺑﺎﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ‪ .‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ‪،‬ﺍﻟﺸﻤﺲ )‪(2019‬ﻳﻜﺘﺐ ﻋﻦ ﺗﻄﺒﻴﻖ ﺍﻟﺘﻌﻠﻢ ﺍﻟﻌﻤﻴﻖ‬
‫ﻣﺤﺎﺳﺒﺔ‬ ‫ﻓﻲﺇﺟﺮﺍءﺍﺕ ﺍﻟﺘﺪﻗﻴﻖ ﻟﺘﺤﺪﻳﺪ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻭﺗﺤﺪﻳﺎﺗﻬﺎ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺘﺤﻴﺰ ﺍﻟﺬﻱ ﻻ ﻳﻤﻜﻦ ﺗﺘﺒﻌﻪ ﻭﻫﻴﺎﻛﻞ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕﺍﻟﻤﻌﻘﺪﺓ ﻟﻠﻐﺎﻳﺔ‪ .‬ﻓﻀﻼ ًﻋﻦ ﺫﻟﻚ‪،‬ﺃﺭﻧﺎﺑﻮﻟﺪﻱﻭﺁﺧﺮﻭﻥ‪2017) .‬ﺃ( ﺍﺳﺘﻜﺸﺎﻑ ﻭﺳﺎﺉﻞ ﺍﻟﺘﻮﺍﺻﻞ‬
‫ﺍﻻﺟﺘﻤﺎﻋﻲﻭﺗﻐﻴﻴﺮ ﻣﻌﻠﻮﻣﺎﺕ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﻭﺑﺎﻟﺘﺎﻟﻲ ﻋﻤﻠﻴﺎﺕ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻟﻤﺘﺤﻴﺰﺓ‪.‬ﻟﻴﺨﺖ ﺩﻳﻮﺑﺎﻟﺪ‬
‫‪119‬‬ ‫ﻭﺁﺧﺮﻭﻥ‪'.‬ﺱ )‪(2019‬ﺗﺸﺮﺡ ﺍﻟﺪﺭﺍﺳﺔ ﺃﻳﻀﺎً ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﺗﻘﻴﻴﻢ ﻃﻠﺒﺎﺕ ﺍﻷﺷﺨﺎﺹ‬
‫ﻟﻠﺤﺼﻮﻝﻋﻠﻰ ﻭﻇﺎﺉﻒ ﻭﻗﺮﻭﺽ‪ ،‬ﻭﺗﺠﺪ ﺃﺩﻟﺔ ﻭﺍﻓﺮﺓ ﻋﻠﻰ ﺍﻟﺘﻤﻴﻴﺰ‪ .‬ﻭﻣﻊ ﺫﻟﻚ‪ ،‬ﺗﻘﺪﻡ ﺍﻷﺩﺑﻴﺎﺕ ﺃﻳﻀﺎً ﺃﻣﺜﻠﺔ‬
‫ﻋﻠﻰﻛﻴﻔﻴﺔ ﻣﺴﺎﻋﺪﺓ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﺍﻟﺘﻐﻠﺐ ﻋﻠﻰ ﺍﻟﺘﺤﻴﺰ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ‪ .‬ﻋﻠﻰ ﺳﺒﻴﻞ‬
‫ﺍﻟﻤﺜﺎﻝ‪،‬ﺃﻧﺸﻴﺰ‪-‬ﺍﻟﻤﺪﻳﻨﺔ ﺍﻟﻤﻨﻮﺭﺓ‪S-‬ﻭﺁﺧﺮﻭﻥ‪(2017) .‬ﺩﺭﺍﺳﺔ ﺗﺄﺛﻴﺮ ﺍﻟﺘﻐﻴﻴﺮ ﻓﻲ ﺍﻟﻤﻌﺎﻳﻴﺮ ﻋﻠﻰ ﺍﻟﻮﺿﻊ ﺍﻟﻤﺴﺘﻤﺮ )‬
‫ﻟﻸﻓﻀﻞ( ﺑﻨﺎء ًﻋﻠﻰ ﺍﺳﺘﺨﺪﺍﻡ ﺍﻟﻤﺪﻗﻘﻴﻦ ﻟﻠﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪.‬‬
‫ﻭﺑﺎﻟﻨﻈﺮﺑﺸﻜﻞ ﺃﻋﻤﻖ ﺇﻟﻰ ﺍﻟﺴﻴﺎﻗﺎﺕ ﺍﻟﻮﺍﺭﺩﺓ ﻓﻲ ﺍﻟﻤﻘﺎﻻﺕ‪ ،‬ﺗﻢ ﺗﺤﺪﻳﺪ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻠﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻜﺒﻴﺮﺓ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﻤﺴﺎﻫﻤﺔ ﻓﻲ ﻣﻌﻈﻢ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻷﺧﻼﻗﻴﺔ ﻟﻠﻘﺮﺍﺭﺍﺕ ﺍﻟﻘﺎﺉﻤﺔ‬
‫ﻋﻠﻰﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪ .‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ‪ ،‬ﺗﻢ ﺍﻟﻨﻈﺮ ﺇﻟﻰ ﻫﺬﻩ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﻟﻤﻌﺎﻟﺠﺔ ﻗﺮﻭﺽ ﺍﻷﺷﺨﺎﺹ‪،‬‬
‫ﻭﺍﻟﺘﺤﺬﻳﺮﻣﻦ ﺧﺴﺎﺭﺓ ﺍﻻﺉﺘﻤﺎﻥ ﺍﻟﻤﺤﺘﻤﻠﺔ ﻭﺗﺤﺪﻳﺪ ﺃﻧﻤﺎﻁ ﺍﻟﺪﻓﻊ )ﺑﻮﻫﻤﺎﻥﻭﺁﺧﺮﻭﻥ‪;2019،.‬ﻛﻴﻠﻮﺝﻭﺁﺧﺮﻭﻥ‪.(2020،.‬‬
‫ﻭﻣﻊﺫﻟﻚ‪ ،‬ﻓﺈﻥ ﻫﺬﻩ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﻫﻲ ﻧﺘﺎﺝ ﻋﻤﻞ ﺑﺸﺮﻱ‪ ،‬ﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﻘﺪﻣﺔ ﺗﻨﺒﻊ ﻣﻦ ﺍﻟﻤﺎﺿﻲ ﻭﻏﺎﻟﺒﺎً ﻣﺎ ﻳﺘﻢ‬
‫ﺍﺧﺘﻴﺎﺭﻫﺎﻣﻦ ﻗﺒﻞ ﺍﻟﺒﺸﺮ‪ ،‬ﻭﺑﺎﻟﺘﺎﻟﻲ ﺗﺤﻤﻞ ﺍﺣﺘﻤﺎﻟﻴﺔ ﺍﻟﺘﺤﻴﺰ‪ .‬ﻭﺑﺎﻟﺘﺎﻟﻲ‪ ،‬ﺑﺪﻻً ﻣﻦ ﺍﻟﺘﺴﺎﺅﻝ ﻋﻤﺎ ﺇﺫﺍ ﻛﺎﻥ ﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲﻳﻤﻜﻦ ﺃﻥ ﻳﻜﻮﻥ ﻣﻮﺿﻮﻋﻴﺎً‪ ،‬ﻳﻤﻜﻦ ﺃﻥ ﺗﻜﻮﻥ ﺍﻷﺳﺉﻠﺔ ﻛﻤﺎ ﻳﻠﻲ‪ :‬ﻛﻴﻒ ﻳﻤﻜﻦ ﻟﻠﺒﺸﺮ ﺇﻧﺸﺎء ﺧﻮﺍﺭﺯﻣﻴﺎﺕ‬
‫ﻣﻮﺿﻮﻋﻴﺔ؟ﻫﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﺘﻲ ﻳﻐﺬﻭﻧﻬﺎ ﻟﻠﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﺧﺎﻟﻴﺔ ﻣﻦ ﺍﻟﺘﺤﻴﺰ ﺍﻟﻤﺘﺄﺻﻞ؟ ﻣﻦ ﺍﻟﻤﻤﻜﻦ ﺗﺪﺭﻳﺐ ﻧﻈﺎﻡ‬
‫ﺍﻟﺬﻛﺎءﺍﻻﺻﻄﻨﺎﻋﻲ ﻋﻠﻰ ﺗﺠﺎﻫﻞ ﺍﻟﻌﺮﻕ ﻭﺍﻟﺠﻨﺲ ﻭﺍﻟﺘﻮﺟﻪ ﺍﻟﺠﻨﺴﻲ ﻭﺍﺗﺨﺎﺫ ﻗﺮﺍﺭﺍﺕ ﺍﻟﻘﺮﻭﺽ ﺑﻨﺎء ًﻋﻠﻰ ﻣﻌﻠﻮﻣﺎﺕ‬
‫ﺃﺧﺮﻯ‪.‬ﻭﻣﻊ ﺫﻟﻚ‪ ،‬ﻻ ﻳﻤﻜﻦ ﺇﻧﺸﺎء ﻣﺜﻞ ﻫﺬﺍ ﺍﻟﻨﻈﺎﻡ ﺇﻻ ﺑﻤﺴﺎﻋﺪﺓ ﻭﻭﻋﻲ ﺃﺧﻼﻗﻲ ﻟﻠﺨﺒﺮﺍء ﺍﻟﺒﺸﺮﻳﻴﻦ ﺍﻟﺬﻳﻦ ﻳﻘﻮﻣﻮﻥ‬
‫ﺑﺈﻧﺸﺎءﺃﻧﻈﻤﺔ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻭﺗﺪﺭﻳﺒﻬﺎ‪.‬‬
‫ﻭﺑﺎﻟﺘﺎﻟﻲﻓﺈﻥ ﻫﺬﺍ ﺍﻟﺘﺤﺪﻱ ﺍﻟﺨﺎﺹ ﻟﻠﻤﻮﺿﻮﻋﻴﺔ ﻳﺆﺛﺮ ﺑﺸﻜﻞ ﺃﺳﺎﺳﻲ ﻋﻠﻰ ﺍﻟﻤﻜﻮﻧﻴﻦ ﺍﻟﺜﺎﻧﻲ ﻭﺍﻟﺜﺎﻟﺚ‪:‬‬
‫ﺣﻜﻢﺃﺧﻼﻗﻲﻭﺍﻟﺪﺍﻓﻊ ﺍﻷﺧﻼﻗﻲﻓﻲ ﻧﻤﻮﺫﺝ ﺭﻳﺴﺖ ﺣﻴﺚ ﺳﻴﻜﻮﻥ ﻛﻼﻫﻤﺎ ﻣﻌﻴﺒﺎً ﻓﻲ ﺿﻮء ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺃﻭ‬
‫ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕﺍﻟﻤﺘﺤﻴﺰﺓ‪ .‬ﻭﻳﺠﺐ ﺍﻟﺘﻌﺎﻣﻞ ﻣﻌﻬﺎ ﻭﻓﻘﺎً ﻟﺬﻟﻚ‪ ،‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ ﻣﻦ ﺧﻼﻝ ﺇﺭﺷﺎﺩﺍﺕ ﻭﺍﺿﺤﺔ‬
‫ﻭﺑﻨﺎءﺍﻟﻮﻋﻲ ﻟﻠﻤﻄﻮﺭﻳﻦ ﻭﺍﻟﻤﻮﻇﻔﻴﻦ‪ .‬ﻣﻦ ﻧﺎﺣﻴﺔ ﺃﺧﺮﻯ‪ ،‬ﻳﻤﻜﻦ ﻟﻠﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺃﻳﻀﺎً ﺃﻥ ﻳﻮﻓﺮ ﻓﺮﺻﺎً‬
‫ﻟﻠﺘﻐﻠﺐﻋﻠﻰ ﺍﻟﺘﺤﻴﺰ ﺍﻟﺒﺸﺮﻱﺩﻭﺟﻴﺮﺗﻲﻭﺁﺧﺮﻭﻥ‪ (2019) .‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ ﺍﻟﺪﻭﻟﺔ‪" ،‬ﻓﻤﺎﺫﺍ ﻟﻮ ﻛﺎﻧﺖ ﺍﻟﺒﺮﺍﻣﺞ‬
‫ﺍﻟﺤﺎﺳﻮﺑﻴﺔﻗﺎﺩﺭﺓ ﻋﻠﻰ ﺗﻔﺴﻴﺮ ﺃﻭﺟﻪ ﺍﻟﺘﻔﺎﻭﺕ ﺍﻟﺘﻲ ﺃﺩﺕ ﺇﻟﻰ ﺍﻟﺤﺪ ﻣﻦ ﻗﺪﺭﺓ ﺍﻷﻗﻠﻴﺎﺕ ﻋﻠﻰ ﺍﻟﺤﺼﻮﻝ ﻋﻠﻰ‬
‫ﺍﻟﻘﺮﻭﺽﺍﻟﻌﻘﺎﺭﻳﺔ ﻭﻏﻴﺮﻫﺎ ﻣﻦ ﺍﻟﻘﺮﻭﺽ؟ ﺑﻌﺒﺎﺭﺓ ﺃﺧﺮﻯ‪ ،‬ﻣﺎﺫﺍ ﻟﻮ ﺗﻌﻠﻤﺖ ﺃﻧﻈﻤﺘﻨﺎ ﺃﻥ ﺗﺘﺠﺎﻫﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ‬
‫ﺍﻟﻤﺘﻌﻠﻘﺔﺑﺎﻟﻌﺮِﻕ‪ ،‬ﻭﺍﻟﺠﻨﺲ‪ ،‬ﻭﺍﻟﺘﻮﺟﻪ ﺍﻟﺠﻨﺴﻲ‪ ،‬ﻭﻏﻴﺮ ﺫﻟﻚ ﻣﻦ ﺍﻟﺨﺼﺎﺉﺺ ﺍﻟﺘﻲ ﻻ ﻋﻼﻗﺔ ﻟﻬﺎ ﺑﺎﻟﻘﺮﺍﺭﺍﺕ‬
‫ﺍﻟﻤﺘﺨﺬﺓ؟")ﺹ‪(60 .‬‬

‫ﺍﻟﺨﺼﻮﺻﻴﺔ)ﻭﺣﻤﺎﻳﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ(‬
‫ﺗﻢﺍﻟﻌﺜﻮﺭ ﻋﻠﻰ ﻣﺸﺎﻛﻞ ﺍﻟﺨﺼﻮﺻﻴﺔ ﻭﺣﻤﺎﻳﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﻟﺘﻜﻮﻥ ﺗﺤﺪﻳﺎً ﺭﺉﻴﺴﻴﺎً ﺁﺧﺮ ﻣﺮﺗﺒﻄ ًﺎ‬
‫ﺑﺎﻋﺘﻤﺎﺩﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﺑﻴﺉﺔ ﻣﺤﺎﺳﺒﻴﺔ )ﻣﺎﺭﺗﻦ‪ 2019 ،‬ﺃ; ﺍﻟﻐﺮﺏ‪،‬‬
‫‪;2019‬ﺭﺍﻳﺖ ﻭﺷﻲ‪ .(2017 ،‬ﺗﻌﺪ ﺍﻟﺨﺼﻮﺻﻴﺔ ﻭﺍﺣﺪﺓ ﻣﻦ ﺃﺑﺮﺯ ﺍﻟﺪﻭﺍﻓﻊ ﻭﺭﺍء ﺍﻟﻤﺨﺎﻭﻑ ﺍﻷﺧﻼﻗﻴﺔ ﺑﺴﺒﺐ‬
‫ﺍﻟﺰﻳﺎﺩﺓﺍﻟﺴﺮﻳﻌﺔ ﻭﻏﻴﺮ ﺍﻟﻤﻨﻈﻤﺔ ﺇﻟﻰ ﺣﺪ ﻛﺒﻴﺮ ﻓﻲ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ﺍﻷﻧﻈﻤﺔ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ‬
‫ﺍﻟﺬﻛﺎءﺍﻻﺻﻄﻨﺎﻋﻲ )ﺁﺭﺛﺮ ﻭﺃﻭﻳﻦ‪;2019 ،‬ﺷﻴﻠﺘﻮﻥ ﻭﻏﺮﻳﻦ‪ .(2017 ،‬ﻣﻊ ﺗﻄﻮﺭ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻭﺍﺧﺘﻴﺎﺭﻩ‬
‫ﻟﻤﺼﺎﺩﺭﺑﻴﺎﻧﺎﺗﻪ ﺑﺸﻜﻞ ﻣﺴﺘﻘﻞ‪ ،‬ﻓﺈﻥ ﺍﺳﺘﺨﺪﺍﻣﻪ ﻟﻠﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﺸﺨﺼﻴﺔ ﻳﺤﻘﻖ ﻣﺴﺘﻮﻯ ﺟﺪﻳﺪﺍً ﻣﻦ ﺍﻟﻘﻮﺓ‬
‫ﻭﺍﻟﺴﺮﻋﺔﻗﺪ ﻻ ﻳﻜﻮﻥ ﻣﻦ ﺍﻟﺴﻬﻞ ﻋﻠﻰ ﺍﻟﻤﺴﺘﺨﺪﻣﻴﻦ ﻓﻬﻤﻪ ﻭﻻ ﻳﺘﺴﻢ ﺑﺎﻟﺸﻔﺎﻓﻴﺔ‪ .‬ﺗﺼﻮﺭ ﻫﺬﺍ‪،‬ﻣﺎﺭﺗﻦ )‪2019‬ﺃ‬
‫(ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ ﺗﻨﺺ ﻋﻠﻰ‪. . ." :‬ﺗﺸﻴﺮ ﺍﻟﻨﺘﺎﺉﺞ ﻫﻨﺎ ﺇﻟﻰ ﺃﻥ ﺍﻟﻤﺴﺘﻬﻠﻜﻴﻦ ﻳﺤﺘﻔﻈﻮﻥ ﺑﺘﻮﻗﻌﺎﺕ‬
‫ﺧﺼﻮﺻﻴﺔﻗﻮﻳﺔ ﺣﺘﻰ ﺑﻌﺪ ﺍﻟﻜﺸﻒ ﻋﻦ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ‪ .‬ﻳﺘﻢ ﺗﻘﻴﻴﻢ ﺍﻧﺘﻬﺎﻛﺎﺕ ﺍﻟﺨﺼﻮﺻﻴﺔ ﺑﺸﻜﻞ ﻣﻤﺎﺛﻞ‬
‫ﻟﻼﻧﺘﻬﺎﻛﺎﺕﺍﻷﻣﻨﻴﺔ ﻓﻲ ﺧﻠﻖ ﻋﺪﻡ ﺍﻟﺜﻘﺔ ﻓﻲ ﺍﻟﺸﺮﻛﺎﺕ ﻭﻓﻲ )ﻋﺪﻡ( ﺭﻏﺒﺔ ﺍﻟﻤﺴﺘﻬﻠﻚ ﻓﻲ ﺍﻟﺘﻌﺎﻣﻞ ﻣﻊ‬
‫ﺍﻟﺸﺮﻛﺎﺕ‪.‬ﺹ‪ .(65 .‬ﻳﺮﺗﺒﻂ ﻫﺬﺍ ﺍﺭﺗﺒﺎﻃﺎً ﻭﺛﻴﻘﺎً‪،‬ﺭﺍﻳﺖ ﻭﺷﻴﻪ )‪ (2017‬ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠﻰ ﺃﻫﻤﻴﺔ ﺇﺩﺍﺭﺓ ﺍﻟﺘﻮﻗﻌﺎﺕ‬
‫ﻭﺣﺎﻟﺘﻬﺎ‪":‬ﻳﻤﻜﻦ ﻟﻠﺸﺮﻛﺎﺕ ﺗﺤﺪﻳﺪ ﺗﻮﻗﻌﺎﺕ ﺍﻟﺨﺼﻮﺻﻴﺔ ﻭﺇﻋﺎﺩﺓ ﺗﺄﻛﻴﺪﻫﺎ ﺑﺸﻜﻞ ﻓﻌﺎﻝ ﻣﻦ ﺧﻼﻝ ﺇﺟﺮﺍءﺍﺕ‬
‫ﺍﻟﻤﻮﺍﻓﻘﺔﺍﻟﺴﺎﺑﻘﺔ ﻭﺍﻟﻼﺣﻘﺔ ﻹﺷﻌﺎﺭﺍﺕ ﻧﺸﺮ ﺍﻟﺒﻴﺎﻧﺎﺕ" )ﺹ‪.(123 .‬‬

‫ﺗﻌﺘﺒﺮﺍﻷﺑﺤﺎﺙ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺑﺎﻟﺨﺼﻮﺻﻴﺔ ﻓﻲ ﺳﻴﺎﻕ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺍﻟﺨﻮﺍﺭﺯﻣﻲ ﻣﺤﺪﻭﺩﺓ ﺣﻴﺚ ﺭﻛﺰ ﺍﻟﺒﺎﺣﺜﻮﻥ ﻓﻲ‬
‫ﺍﻟﻐﺎﻟﺐﻋﻠﻰ ﺧﺼﻮﺻﻴﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﺍﻻﻧﺘﻬﺎﻛﺎﺕ ﺑﺸﻜﻞ ﻋﺎﻡ )ﺍﻟﻐﺮﺏ‪ .(2019 ،‬ﻟﻘﺪ ﻛﺎﻧﺖ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﻓﻲ‬
 ‫ﺃﺳﺎﺱﻫﺬﺍ ﺍﻟﺒﺤﺚ )ﺃﻟﻴﺲ‪;2015 ،‬ﻭﺍﺭﻥﻭﺁﺧﺮﻭﻥ‪ (2015،.‬ﺑﺴﺒﺐ ﺇﺩﺧﺎﻟﻪ ﺍﻟﻤﺘﺰﺍﻳﺪ ﻓﻲ ﺍﻟﺴﻴﺎﻕ ﺍﻟﻤﺤﺪﺩ‬ ‫‪AAAJ‬‬
‫ﻟﻠﻤﺤﺎﺳﺒﺔﻭﺍﻟﻤﺮﺍﺟﻌﺔ )ﺑﻴﻜﺮ ﻭﺃﻧﺪﺭﻭ‪ .(2019 ،‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ‪ ،‬ﺟﻴﺐﻭﺁﺧﺮﻭﻥ‪(2018) .‬ﺍﻟﻜﺘﺎﺑﺔ ﻋﻦ ﺗﻘﻨﻴﺎﺕ‬ ‫‪35,9‬‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕﺍﻟﻀﺨﻤﺔ ﻓﻲ ﺗﺪﻗﻴﻖ ﺍﻷﺑﺤﺎﺙ ﻭﺍﻟﻤﻤﺎﺭﺳﺎﺕ ﻭﺍﺳﺘﻜﺸﺎﻑ ﺍﻻﺗﺠﺎﻫﺎﺕ ﺍﻟﺤﺎﻟﻴﺔ ﻭﺍﻟﻔﺮﺹ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ‪.‬‬

‫ﻋﻨﺪﻣﺎﻳﺘﻌﻠﻖ ﺍﻷﻣﺮ ﺑﺎﻟﺨﺼﻮﺻﻴﺔ ﻭﺣﻤﺎﻳﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﻏﺎﻟﺒﺎً ﻣﺎ ﻳﻨُﻈﺮ ﺇﻟﻰ ‪ Blockchain‬ﻋﻠﻰ ﺃﻧﻬﺎ ﺍﺑﺘﻜﺎﺭ ﻓﻲ‬
‫ﻣﺠﺎﻝﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﺪﻗﻴﻖ‪ ،‬ﻧﻈﺮﺍً ﻟﺘﺨﺰﻳﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻓﻲ ﺩﻓﺘﺮ ﺃﺳﺘﺎﺫ ﺁﻣﻦ ﻭﻣﻮﺯﻉ )ﻛﺎﻱ‪ ;2021 ،‬ﻣﺎﻛﺎﻟﻴﺞ‬
‫ﻭﺁﺧﺮﻭﻥ‪ .(2019،.‬ﺗﻮﻓﺮ ‪ Blockchains‬ﺗﺨﺰﻳﻨﺎً ﻣﺸﻔﺮﺍً ﻟﻠﺒﻴﺎﻧﺎﺕ ﻣﻘﺎﻭﻣﺎً ﻟﻠﺘﻼﻋﺐ‪ ،‬ﻣﻤﺎ ﻳﺴﻤﺢ ﺃﻳﻀﺎً ﺑﺘﺘﺒﻊ‬
‫ﻣﻦﻗﺎﻡ ﺑﺈﺩﺧﺎﻝ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻭﺗﻐﻴﻴﺮﻫﺎ‪ .‬ﺗﻌﺘﺒﺮ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﺘﺘﺒﻊ ﻫﺬﻩ ﻣﻬﻤﺔ ﻟﻠﺘﺪﻗﻴﻖ ﻭﺗﺨﻠﻖ ﺷﻔﺎﻓﻴﺔ ﻟﻠﺒﻴﺎﻧﺎﺕ‬ ‫‪120‬‬
‫ﺍﻟﻤﺨﺰﻧﺔﻭﻫﻲ ﻣﻬﻤﺔ ﺃﻳﻀﺎً ﻟﺒﻨﺎء ﺍﻟﺜﻘﺔ‪ ،‬ﻛﻤﺎ ﺳﻴﺘﻢ ﻣﻨﺎﻗﺸﺘﻪ ﻻﺣﻘﺎً‪.‬ﻣﻮﻝ ﻭﻳﺠﻴﺖ ﺑﺎﺳﻴﻮﻏﻠﻮ )‪(2019‬ﻧﺮﻯ ﺃﻥ‬
‫ﺍﻟﻮﺻﻮﻝﺇﻟﻰ ﺩﻓﺎﺗﺮ ﺍﻷﺳﺘﺎﺫ ﺍﻟﻤﻮﺯﻋﺔ ﻓﻲ ‪ blockchain‬ﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﺍﻟﺨﻮﺍﺭﺯﻣﻲﺳﻴﺆﺩﻱ ﺇﻟﻰ ﺃﺗﻤﺘﺔ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺇﻟﻰ ﺣﺪ ﻛﺒﻴﺮ‪ .‬ﻗﺪ ﺗﻌﻤﻞ ﻫﺬﻩ ﺍﻟﺘﻘﻨﻴﺎﺕ ﻋﻠﻰ ﺗﺤﺴﻴﻦ‬
‫ﺍﻟﺮﺅﻳﺔﺍﻟﻤﺎﻟﻴﺔ ﺑﺸﻜﻞ ﻛﺒﻴﺮ ﻭﺗﺴﻤﺢ ﺑﺎﻟﺘﺪﺧﻞ ﻓﻲ ﺍﻟﻮﻗﺖ ﺍﻟﻤﻨﺎﺳﺐ ﺑﺴﺒﺐ ﺍﻟﻄﺒﻴﻌﺔ ﺍﻟﺪﺍﺉﻤﺔ ﻟﻠﻤﺤﺎﺳﺒﺔ‪.‬‬
‫ﻭﻣﻊﺫﻟﻚ‪ ،‬ﻭﺧﻼﻓﺎً ﻟﺤﻤﺎﻳﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﻻ ﻳﻨﺒﻐﻲ ﺍﻟﺘﻘﻠﻴﻞ ﻣﻦ ﺗﺄﺛﻴﺮ ﺍﻟﻮﺛﺎﺉﻖ ﺍﻟﻤﺴﺮﺑﺔ ﻟﻤﻨﻊ ﺍﻷﻧﺸﻄﺔ ﺍﻻﺣﺘﻴﺎﻟﻴﺔ‬
‫)ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ ﻓﻲ ﻭﻳﻜﻴﻠﻴﻜﺲ(ﺃﻧﺪﺭﻭ ﻭﺑﻴﻜﺮ )‪(2020‬ﺩﺭﺍﺳﺔ ﻓﻲ ﺳﻴﺎﻕ ﺍﻟﻤﺼﺎﻟﺢ ﺍﻟﻨﻔﻄﻴﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ ﻓﻲ‬
‫ﻧﻴﺠﻴﺮﻳﺎ‪.‬ﻋﻼﻭﺓ ﻋﻠﻰ ﺫﻟﻚ‪،‬ﺍﻟﻐﺮﺏ )‪(2019‬ﻳﻘﺘﺮﺡ ﻣﺼﻄﻠﺢ "ﺭﺃﺳﻤﺎﻟﻴﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ" ﻭﻳﻔﺤﺺ ﻛﻴﻔﻴﺔ ﺇﻋﺎﺩﺓ‬
‫ﺗﻌﺮﻳﻒﻣﻨﻄﻖ ﺍﻟﻤﺮﺍﻗﺒﺔ ﻭﺍﻟﺨﺼﻮﺻﻴﺔ ﺣﺎﻟﻴﺎً‪ .‬ﻳﺼﺮﺡ‪" :‬ﺭﺃﺳﻤﺎﻟﻴﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻫﻲ ﻧﻈﺎﻡ ﻳﺘﻴﺢ ﻓﻴﻪ ﺗﺤﻮﻳﻞ ﺑﻴﺎﻧﺎﺗﻨﺎ‬
‫ﺇﻟﻰﺳﻠﻌﺔ ﺇﻋﺎﺩﺓ ﺗﻮﺯﻳﻊ ﻏﻴﺮ ﻣﺘﻤﺎﺛﻞ ﻟﻠﺴﻠﻄﺔ ﻳﺘﻢ ﺗﻮﺟﻴﻬﻬﺎ ﻧﺤﻮ ﺍﻟﺠﻬﺎﺕ ﺍﻟﻔﺎﻋﻠﺔ ﺍﻟﺘﻲ ﻟﺪﻳﻬﺎ ﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ‬
‫ﺍﻟﻮﺻﻮﻝﺇﻟﻰ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻭﺍﻟﻘﺪﺭﺓ ﻋﻠﻰ ﻓﻬﻤﻬﺎ‪.‬ﺹ‪ .(20 .‬ﻭﺑﺎﻟﺘﺎﻟﻲ ﻓﺈﻥ ﺗﺤﺪﻱ ﺍﻟﺨﺼﻮﺻﻴﺔ ﻳﺘﺪﺍﺧﻞ ﻣﻊ‬
‫ﺍﻟﻤﻜﻮﻥﺍﻟﺜﺎﻟﺚ ﻓﻲ ﻧﻤﻮﺫﺝ ﺭﻳﺴﺖ‪،‬ﺍﻟﺪﺍﻓﻊ ﺍﻷﺧﻼﻗﻲ‪،‬ﻟﻤﺎ ﻓﻴﻬﺎ ﻣﻦ ﻣﺨﺎﻟﻔﺎﺕ ﻣﺘﻌﻤﺪﺓ ﻭﻏﻴﺮ ﻣﺘﻌﻤﺪﺓ‪.‬‬

‫ﺍﻧﺘﻘﺎﺩﺍﺕﻭﺍﺳﻌﺔ ﺍﻟﻨﻄﺎﻕ ﺗﺠﺎﻩ ﺍﻹﻓﺮﺍﻁ ﻓﻲ ﺗﻨﻈﻴﻢ ﺣﻤﺎﻳﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ )ﻫﻮﻳﺮﺗﺎ ﻭﺟﻨﺴﻦ‪ ،(2017 ،‬ﻋﻠﻰ ﻭﺟﻪ‬
‫ﺍﻟﺘﺤﺪﻳﺪﻓﻲ ﺍﻟﻼﺉﺤﺔ ﺍﻟﻌﺎﻣﺔ ﻟﺤﻤﺎﻳﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ )‪ (GDPR‬ﻟﻼﺗﺤﺎﺩ ﺍﻷﻭﺭﻭﺑﻲ )‪ (EU‬ﻳﻤﻜﻦ ﺍﻋﺘﺒﺎﺭﻫﺎ ﻣﺆﺷﺮﺍً ﺟﻴﺪﺍً‬
‫ﻟﻠﺼﻌﻮﺑﺔﺍﻟﺘﻲ ﻳﻮﺍﺟﻬﻬﺎ ﺍﻟﺴﻴﺎﺳﻴﻮﻥ ﻭﺍﻟﺨﺒﺮﺍء ﻓﻲ ﺗﻮﻗﻊ ﺗﻄﻮﺭ ﻧﻤﺎﺫﺝ ﺍﻷﻋﻤﺎﻝ ﺍﻟﺮﻗﻤﻴﺔ ﺍﻟﻤﺴﺘﻨﺪﺓ ﺇﻟﻰ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕﻭﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪ ،‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ ﺗﻠﻚ ﺍﻟﻤﺴﺘﺨﺪﻣﺔ ﻓﻲ ‪ .FinTechs‬ﺣﺘﻰ‬
‫ﺍﻵﻥ‪،‬ﻓﻲ ﺍﻟﻮﻻﻳﺎﺕ ﺍﻟﻤﺘﺤﺪﺓ ﺍﻷﻣﺮﻳﻜﻴﺔ‪ ،‬ﻻ ﻳﻮﺟﺪ ﺗﻨﻈﻴﻢ ﻣﻤﺎﺛﻞ ﺑﺸﺄﻥ ﺣﻤﺎﻳﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﺑﺎﺳﺘﺜﻨﺎء ﺑﻌﺾ‬
‫ﺍﻟﺘﻐﻄﻴﺔﺿﻤﻦ ﻗﺎﻧﻮﻥ ﺧﺼﻮﺻﻴﺔ ﺍﻟﻤﺴﺘﻬﻠﻚ ﻓﻲ ﻛﺎﻟﻴﻔﻮﺭﻧﻴﺎ ﻟﻌﺎﻡ ‪ 2020‬ﻭﻗﺎﻧﻮﻥ ﺍﻟﻤﺴﺎءﻟﺔ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺔ‬
‫ﺍﻟﻤﻘﺘﺮﺡ‪.‬ﻓﻲ ﺃﺳﺘﺮﺍﻟﻴﺎ‪ ،‬ﻗﺎﻧﻮﻥ ﺍﻟﺨﺼﻮﺻﻴﺔ ﺍﻷﺳﺘﺮﺍﻟﻲ ﻟﻌﺎﻡ ‪ 1988‬ﻳﻤﻜﻦ ﻣﻘﺎﺭﻧﺘﻪ ﺑﺎﻟﻼﺉﺤﺔ ﺍﻟﻌﺎﻣﺔ ﻟﺤﻤﺎﻳﺔ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕ‪.‬ﻛﻤﺎ ﺗﻤﻨﺢ ﺍﻟﻤﺎﺩﺓ ‪ 22‬ﻣﻦ ﺍﻟﻼﺉﺤﺔ ﺍﻟﻌﺎﻣﺔ ﻟﺤﻤﺎﻳﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺣﻖ ﺍﻟﺘﺪﺧﻞ ﺍﻟﺒﺸﺮﻱ ﻋﻨﺪﻣﺎ ﻳﺘﻌﻠﻖ‬
‫ﺍﻷﻣﺮﺑﺎﻟﻘﺮﺍﺭﺍﺕ‪ .‬ﺑﻤﻌﻨﻰ ﺁﺧﺮ‪ ،‬ﻳﺤﻖ ﻟﻸﻓﺮﺍﺩ ﺃﻥ ﻳﻄﻠﺒﻮﺍ ﻣﻦ ﺍﻹﻧﺴﺎﻥ ﻣﺮﺍﺟﻌﺔ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﻓﻲ ﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲﻟﺘﺤﺪﻳﺪ ﻣﺎ ﺇﺫﺍ ﻛﺎﻥ ﺍﻟﻨﻈﺎﻡ ﻗﺪ ﺍﺭﺗﻜﺐ ﺧﻄﺄ ﺃﻡ ﻻ‪ .‬ﻭﻫﺬﺍ ﻳﻔﺮﺽ ﺍﻟﺘﺰﺍﻣﺎً ﻗﺎﻧﻮﻧﻴﺎً ﻋﻠﻰ ﺍﻟﺸﺮﻛﺔ‬
‫ﻟﺘﻜﻮﻥﻗﺎﺩﺭﺓ ﻋﻠﻰ ﺇﺻﺪﺍﺭ ﻣﺜﻞ ﻫﺬﺍ ﺍﻟﺤﻜﻢ ﺍﻟﺬﻱ ﻳﺘﻄﻠﺐ ﺗﻔﺴﻴﺮ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﻤﺴﺘﻨﺪﺓ ﺇﻟﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪.‬‬
‫ﺳﺘﺤﺘﺎﺝﻣﺜﻞ ﻫﺬﻩ ﺍﻷﺣﻜﺎﻡ ﺇﻟﻰ ﺇﻣﻜﺎﻧﻴﺔ ﺗﺘﺒﻊ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﺘﻲ ﺃﺛﺮﺕ ﻋﻠﻰ ﺍﻟﻘﺮﺍﺭ‪ ،‬ﻭﻛﺬﻟﻚ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ‬
‫ﺑﺎﻷﻋﻤﺎﻝﺍﻟﺪﺍﺧﻠﻴﺔ ﻟﻠﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﺍﻟﺘﻲ ﺗﻘﻒ ﻭﺭﺍء ﺍﻟﻘﺮﺍﺭﺍﺕ‪ .‬ﻭﺳﻴﺘﻢ ﻣﻨﺎﻗﺸﺔ ﺍﻟﻨﻄﺎﻕ ﺍﻟﻮﺍﺳﻊ ﻭﺗﺄﺛﻴﺮ ﻫﺬﻩ‬
‫ﺍﻟﺸﻔﺎﻓﻴﺔﺍﻟﻤﻄﻠﻮﺑﺔ ﺑﻌﺪ ﺫﻟﻚ‪.‬‬

‫ﺍﻟﺸﻔﺎﻓﻴﺔ‬
‫)ﻓﻲ( ﺍﻟﺸﻔﺎﻓﻴﺔ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﺗﺤﺪﻳﺎً ﻟﻌﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺃﺻﺒﺤﺖ ﻓﻲ ﻛﺜﻴﺮ‬
‫ﻣﻦﺍﻷﺣﻴﺎﻥ ﻭﺍﺿﺤﺔ ﺑﺸﻜﻞ ﻏﻴﺮ ﻣﺒﺎﺷﺮ ﻓﻲ ﺍﻟﺴﻴﻨﺎﺭﻳﻮﻫﺎﺕ‪ .‬ﻭﻗﺪ ﻳﻜﻮﻥ ﺃﺣﺪ ﺃﺳﺒﺎﺏ ﺫﻟﻚ ﻫﻮ ﺍﻟﻨﻘﺺ‬
‫ﺍﻟﺸﺪﻳﺪﻓﻲ ﺗﺤﺪﻳﺪ ﻃﺒﻴﻌﺔ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﻧﻄﺎﻗﻬﺎ‪ .‬ﻭﻓﻲ ﻫﺬﻩ ﺍﻟﺤﺎﻻﺕ‪ ،‬ﻛﺎﻧﺖ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺗﻮﺻﻒ ﻓﻲ ﻛﺜﻴﺮ ﻣﻦ‬
‫ﺍﻷﺣﻴﺎﻥﺑﺄﻧﻬﺎ ﺷﺮﻁ ﺣﺪﻭﺩﻱ ﻣﻬﻢ ﻟﻤﻔﺎﻫﻴﻢ ﺃﺧﺮﻯ ﻣﺜﻞ ﺍﻟﺜﻘﺔ ﺃﻭ ﺍﻟﻤﺴﺎءﻟﺔ‪ .‬ﺟﻠﻴﻜﺴﻮﻥ ﻭﻭﻭﻟﻲ )‪(2020‬ﻋﻠﻰ‬
‫ﺳﺒﻴﻞﺍﻟﻤﺜﺎﻝ )ﺍﻟﺮﺟﻮﻉ ﺇﻟﻰﺑﻴﺘﺮﺯ )‪ ((2011‬ﺍﺳﺘﻜﺸﺎﻑ ﺩﻭﺭ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻓﻲ ﺗﺴﻬﻴﻞ ﺍﻟﺜﻘﺔ ﻓﻲ ﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲ‪.‬‬
‫ﺑﺎﻹﺿﺎﻓﺔﺇﻟﻰ ﺷﻔﺎﻓﻴﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺠﻤﻌﻬﺎ ﻭﺇﻧﺸﺎﺉﻬﺎ ﻭﻣﻌﺎﻟﺠﺘﻬﺎ ﻭﺍﺳﺘﺨﺪﺍﻣﻬﺎ )ﺃﻟﺒﻮ‬
‫ﻭﻓﻠﻴﻔﺮﺑﻮﻡ‪ ، (2016،‬ﺳﻤﺤﺖ ﻟﻨﺎ ﺍﻷﺩﺑﻴﺎﺕ ﺑﺘﺤﺪﻳﺪ ﻣﺸﻜﻠﺔ ﺭﺉﻴﺴﻴﺔ ﺃﺧﺮﻯ ﻭﻫﻲ ﺃﻥ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﻭﺑﺎﻟﺘﺎﻟﻲ‬
‫ﺍﻟﻘﺮﺍﺭﺍﺕﺍﻟﻨﺎﺗﺠﺔ ﻏﺎﻟﺒﺎً ﻣﺎ ﺗﻜﻮﻥ ﻏﻴﺮ ﺷﻔﺎﻓﺔ ﻭﻗﺎﺑﻠﺔ ﻟﻠﺘﻔﺴﻴﺮ )ﺑﻮﻫﻤﺎﻥﻭﺁﺧﺮﻭﻥ‪;2019،.‬ﻣﺎﺭﺗﻦ‪ 2019 ،‬ﺏ(‪.‬‬
‫ﺍﻟﺸﺒﻜﺎﺕﺍﻟﻌﺼﺒﻴﺔ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﺍﻟﻌﻤﻮﺩ ﺍﻟﻔﻘﺮﻱ ﻟﻠﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ )ﺭﻳﺴﺘﻮﻻﻳﻨﻦ‪ (2017 ،‬ﻏﺎﻟﺒﺎً ﻣﺎ ﻳﺘﻢ‬
‫ﺗﺤﺪﻳﺪﻫﺎﻋﻠﻰ ﺃﻧﻬﺎ ﺻﻨﺎﺩﻳﻖ ﺳﻮﺩﺍء ﺑﻨﺎء ًﻋﻠﻰ ﺗﻌﻠﻴﻤﺎﺕ ﺑﺮﻣﺠﻴﺔ ﻭﻫﻴﺎﻛﻞ ﺧﺎﺻﺔ )ﻳﺘﻢ ﺗﻨﻔﻴﺬﻫﺎ ﺃﺣﻴﺎﻧﺎً ﻓﻲ‬
‫ﺃﺟﻬﺰﺓﻣﻨﻔﺼﻠﺔ ﻭﻏﻴﺮ ﺷﻔﺎﻓﺔ(‪ ،‬ﻭﺍﻟﺘﻲ ﻻ ﺗﺮﻏﺐ ﺷﺮﻛﺎﺕ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﻓﻲ ﻣﺸﺎﺭﻛﺘﻬﺎ ﻣﻊ ﺍﻟﺠﻤﻬﻮﺭ‪ .‬ﻫﺬﻩ‬
‫ﺍﻟﺸﺒﻜﺎﺕﺍﻟﻌﺼﺒﻴﺔ ﺍﻻﺻﻄﻨﺎﻋﻴﺔ‬
‫ﻋﻠﻰﺃﺳﺎﺱ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﺗﺘﻀﻤﻦﺧﻮﺍﺭﺯﻣﻴﺎﺕ ﻣﺴﺘﻮﺣﺎﺓ ﺑﻴﻮﻟﻮﺟﻴﺎً ﺗﻢ ﺗﺼﻤﻴﻤﻬﺎ ﺑﺸﻜﻞ ﻓﻀﻔﺎﺽ ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﺪﻣﺎﻍ ﺍﻟﺒﺸﺮﻱ ﻣﻦ‬
‫ﻗﺮﺍﺭ‬ ‫ﺃﺟﻞﺍﻟﺘﻌﻠﻢ ﺍﻟﻌﻤﻴﻖ ﺍﻟﻘﺎﺉﻢ ﻋﻠﻰ ﺍﻟﺘﻌﺰﻳﺰ )ﺍﻟﺸﻤﺲ‪;2019 ،‬ﺻﻦ ﻭﻓﺎﺳﺎﺭﻫﻴﻠﻲ‪ .(2018 ،‬ﻭﻳﻌﻨﻲ ﻫﺬﺍ ﺍﻟﺘﻌﻠﻢ‬
‫ﺍﻟﻤﻌﺰﺯﺃﻥ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻳﺘﻌﻠﻢ ﻣﻦ ﺍﻟﻨﺘﺎﺉﺞ ﻣﻘﺎﺭﻧﺔ ﺑﺘﻮﻗﻌﺎﺗﻪ‪ .‬ﻭﺑﺎﻟﺘﺎﻟﻲ‪ ،‬ﻓﺈﻥ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﺻﻨﻊﻓﻲ‬ ‫ﺍﻟﻘﺎﺉﻢﻋﻠﻰ ﺍﻟﺸﺒﻜﺔ ﺍﻟﻌﺼﺒﻴﺔ ﻭﺍﻟﺘﻌﻠﻢ ﺍﻟﻌﻤﻴﻖ ﻳﺘﻜﻴﻒ ﺑﺎﺳﺘﻤﺮﺍﺭ ﻭﻳﻐﻴﺮ ﺳﻠﻮﻛﻪ ﺑﻨﺎء ًﻋﻠﻰ ﺍﻻﺳﺘﺠﺎﺑﺎﺕ‬
‫ﻣﺤﺎﺳﺒﺔ‬ ‫ﺍﻟﺒﻴﺉﻴﺔ‪.‬ﻭﻣﻊ ﺫﻟﻚ‪ ،‬ﻓﺈﻥ ﻫﺬﻩ ﺍﻟﺘﺄﺛﻴﺮﺍﺕ ﺍﻟﺒﻴﺉﻴﺔ ﻣﻌﻘﺪﺓ ﻟﻠﻐﺎﻳﺔ ﻭﻋﺸﻮﺍﺉﻴﺔ ﺟﺰﺉﻴﺎً‪ .‬ﻓﻲ ﻫﺬﻩ ﺍﻟﺤﺎﻻﺕ‪،‬‬
‫ﻳﻤﻜﻦﺍﻋﺘﺒﺎﺭ ﺳﻠﻮﻙ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻏﻴﺮ ﺣﺘﻤﻲ ﻭﻻ ﺷﻔﺎﻑ )ﺍﻧﻈﺮ ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝﺟﻠﻴﻜﺴﻮﻥ ﻭﻭﻭﻟﻲ )‬
‫‪ .((2020‬ﻛﻤﺎ ﺃﻥ ﺍﻓﺘﻘﺎﺭ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺇﻟﻰ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻳﺠﻌﻞ ﻣﻦ ﺍﻟﺼﻌﺐ ﺍﻟﻜﺸﻒ ﻋﻦ ﺃﻱ ﺗﺤﻴﺰﺍﺕ‬
‫‪121‬‬ ‫ﻣﺤﺘﻤﻠﺔ)ﺍﻧﻈﺮ ﺗﺤﺪﻱ ﺍﻟﻤﻮﺿﻮﻋﻴﺔ ﺃﻋﻼﻩ(‪ ،‬ﻭﺍﻟﺘﻲ ﻗﺪ ﺗﺄﺗﻲ ﺇﻣﺎ ﻣﻦ ﺍﻟﺘﻌﻠﻴﻤﺎﺕ ﺍﻟﺒﺮﻣﺠﻴﺔ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺔ ﺃﻭ ﻣﻦ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕﺍﻟﺘﻲ ﺗﻢ ﺗﺪﺭﻳﺐ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺔ ﻋﻠﻴﻬﺎ )ﺗﻢ ﺗﻌﻠﻤﻬﺎ ﻋﻦ ﻃﺮﻳﻖ ﺍﻟﺨﻄﺄ ﺃﻭ ﻋﻦ ﻋﻤﺪ ﻓﻲ ﻭﻗﺖ ﻻﺣﻖ(‪.‬‬
‫ﻭﻟﺬﻟﻚ‪،‬ﻓﺈﻧﻪ ﻳﺤﺘﺎﺝ ﺇﻟﻰ ﻣﺮﺍﻗﺒﺔ ﻭﺗﺘﺒﻊ ﻣﺴﺘﻤﺮﻳﻦ ﻟﺘﺤﺪﻳﺪ ﻣﺼﺪﺭ ﺍﻟﺘﺤﻴﺰ ﺍﻟﺬﻱ ﺗﻢ ﺗﺤﺪﻳﺪﻩ‪.‬‬

‫ﺃﺻﺒﺤﺖﺷﺮﻛﺎﺕ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﻭﺍﻋﻴﺔ ﺑﺸﻜﻞ ﻣﺘﺰﺍﻳﺪ ﻟﻬﺬﺍ ﺍﻟﻤﻮﺿﻮﻉ ﺑﻌﺪ ﻋﺪﺓ ﻓﻀﺎﺉﺢ‪ .‬ﻭﺑﺎﻟﺘﺎﻟﻲ‪ ،‬ﻗﺎﻣﺖ‬
‫ﻫﺬﻩﺍﻟﺸﺮﻛﺎﺕ‪ ،‬ﻣﺜﻞ ﺟﻮﺟﻞ‪ ،‬ﻣﺆﺧﺮﺍً ﺑﻨﺸﺮ ﻣﻘﺎﻃﻊ ﻓﻴﺪﻳﻮ ﻭﻣﻮﺍﺩ ﺃﺧﺮﻯ ﻟﺮﻓﻊ ﻣﺴﺘﻮﻯ ﺍﻟﻮﻋﻲ ﺍﻷﺧﻼﻗﻲ ﻓﻴﻤﺎ‬
‫ﻳﺘﻌﻠﻖﺑﺎﻧﻌﺪﺍﻡ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻓﻲ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ )ﻟﻴﺨﺖ ﺩﻳﻮﺑﺎﻟﺪﻭﺁﺧﺮﻭﻥ‪2019 ،.‬ﻋﻼﻭﺓ ﻋﻠﻰ ﺫﻟﻚ‪ ،‬ﺗﺘﻄﻠﺐ‬
‫ﻣﻌﺎﻳﻴﺮﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻵﻥ ﻓﻲ ﻛﺜﻴﺮ ﻣﻦ ﺍﻷﺣﻴﺎﻥ ﺃﻥ ﻳﺘﺤﻤﻞ ﺍﻟﻤﺪﻗﻖ ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﻋﻦ ﻓﺸﻞ ﺍﻟﻤﺮﺍﺟﻌﺔ ﺑﻨﺎء ًﻋﻠﻰ‬
‫ﻗﺮﺍﺭﺍﺕﻧﻈﺎﻡ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ‪ .‬ﻳﺆﻛﺪ ﻫﺬﺍ ﺍﻟﻤﻮﻗﻒ ﺃﻳﻀﺎً ﻋﻠﻰ ﺍﻟﺤﺎﺟﺔ ﺇﻟﻰ ﺍﺗﺨﺎﺫ ﻗﺮﺍﺭﺍﺕ‬
‫ﺷﻔﺎﻓﺔﻭﻗﺎﺑﻠﺔ ﻟﻠﺘﻔﺴﻴﺮ ﻓﻲ ﻣﺠﺎﻝ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻭﺍﻟﺘﻲ ﺗﻮﻓﺮ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﺘﺘﺒﻊ ﻭﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﺘﺪﻗﻴﻖ ﻓﻲ‬
‫ﺧﻮﺍﺭﺯﻣﻴﺎﺗﻬﺎ)ﻣﻮﻧﻮﻛﻮﻭﺁﺧﺮﻭﻥ‪ .(2020،.‬ﻭﻣﻊ ﺫﻟﻚ‪ ،‬ﺣﺘﻰ ﻟﻮ ﻛﺎﻧﺖ ﺇﻣﻜﺎﻧﻴﺔ ﺍﻟﺘﺘﺒﻊ ﻫﺬﻩ ﻗﺎﺑﻠﺔ ﻟﻠﺘﺤﻘﻴﻖ ﻣﻦ‬
‫ﺍﻟﻨﺎﺣﻴﺔﺍﻟﻔﻨﻴﺔ‪ ،‬ﻭﺇﺫﺍ ﻟﻢ ﻳﻜﻦ ﻣﻦ ﺍﻟﻤﻤﻜﻦ ﺗﻔﺴﻴﺮﻫﺎ ﺑﻌﺒﺎﺭﺍﺕ ﺳﻬﻠﺔ ﺃﻭ ﻣﻔﻬﻮﻣﺔ ﻣﻦ ﻗﺒﻞ ﻣﻌﻈﻢ ﺍﻟﻤﻬﻨﻴﻴﻦ )‬
‫ﺑﻤﺎﻓﻲ ﺫﻟﻚ ﺍﻟﻤﺪﻗﻘﻴﻦ(‪ ،‬ﻓﺴﺘﻈﻞ ﺫﺍﺕ ﻓﺎﺉﺪﺓ ﻣﺤﺪﻭﺩﺓ‪ .‬ﻭﺑﺎﻟﺘﺎﻟﻲ‪ ،‬ﻓﺈﻥ ﻣﻌﺮﻓﺔ ﺍﻟﻤﻔﺎﻫﻴﻢ ﺍﻷﺳﺎﺳﻴﺔ‬
‫ﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻭﺳﻴﻨﺎﺭﻳﻮﻫﺎﺕ ﺍﺳﺘﺨﺪﺍﻣﻬﺎ ﻭﻗﻴﻮﺩﻫﺎ ﻣﻄﻠﻮﺑﺔ ﻟﻀﻤﺎﻥ ﻗﺎﺑﻠﻴﺔ ﺍﻟﺸﺮﺡ‬
‫ﻭﺑﺎﻟﺘﺎﻟﻲﺷﻔﺎﻓﻴﺔ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ‪ .‬ﻭﻣﻊ ﺫﻟﻚ‪ ،‬ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ‪ ،‬ﻓﺤﺘﻰ ﻣﻄﻮﺭﻭ ﺍﻟﺒﺮﺍﻣﺞ ﻳﻌﺎﻧﻮﻥ‬
‫ﺑﺴﺒﺐﺍﻟﺘﻌﻠﻴﻤﺎﺕ ﺍﻟﺒﺮﻣﺠﻴﺔ ﺍﻟﻤﻌﻘﺪﺓ ﻟﻠﻐﺎﻳﺔ ﺍﻟﺘﻲ ﺗﺮﺍﻛﻤﺖ ﺑﻤﺮﻭﺭ ﺍﻟﻮﻗﺖ ﻭﻓﻲ ﻓﺮﻕ ﻣﺨﺘﻠﻔﺔ‪.‬‬

‫ﻭﻣﻦﻣﻨﻈﻮﺭ ﺁﺧﺮ ﻣﻨﺎﻗﺾ‪ ،‬ﻗﺪ ﻻ ﺗﻜﻮﻥ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺍﻟﻜﺎﻣﻠﺔ ﻓﻲ ﻣﻮﺍﻗﻒ ﻣﻌﻴﻨﺔ ﻣﻤﻜﻨﺔ ﺃﻭ ﻣﺮﻏﻮﺑﺔ )ﻣﺎﺭﺗﻦ‪،‬‬
‫‪2019‬ﺏ;ﺭﻭﺑﺮﺗﺴﻮﻥﻭﺁﺧﺮﻭﻥ‪ (2016،.‬ﻷﻧﻪ ﻗﺪ ﻳﻨﺘﻬﻚ ﺍﻟﺨﺼﻮﺻﻴﺔ )ﺍﻧﻈﺮ ﺍﻷﺩﺑﻴﺎﺕ ﻓﻲ ﺍﻟﻘﺴﻢ ﺍﻟﺴﺎﺑﻖ(‪ ،‬ﻗﻢ‬
‫ﺑﺈﺿﻔﺎءﻃﺎﺑﻊ ﺷﺨﺼﻲ ﻋﻠﻰ ﺍﻟﻤﻮﻇﻔﻴﻦ )ﺍﻧﻈﺮ ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ )ﻣﻬﺮﺑﻮﻳﺎ ﻭﺳﺎﻟﻴﺲ ﺟﻴﻠﻴﺘﺶ‪ ((2019 ،‬ﺃﻭ‬
‫ﺍﻟﻜﺸﻒﻋﻦ ﺍﻷﺳﺮﺍﺭ ﺍﻟﺘﺠﺎﺭﻳﺔ‪ .‬ﻭﺑﺎﻟﺘﺎﻟﻲ ﻓﺈﻥ ﺍﻟﻄﻠﺐ ﻋﻠﻰ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﻣﺴﺘﻮﻯ ﺍﻟﺸﻔﺎﻓﻴﺔ ﻳﺨﺘﻠﻒ ﺑﻴﻦ‬
‫ﺍﻟﺤﺎﻻﺕ)ﻛﻴﻤﺒﺮ ﻭﻛﻮﻟﻜﻤﺎﻥ‪ .(2019 ،‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ‪ ،‬ﺍﻟﺸﻔﺎﻓﻴﺔ ﺍﻟﻼﺯﻣﺔ ﻟﻠﻤﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‬
‫ﻟﻠﺸﺮﻛﺎﺕ)ﻛﻮﺭﺗﻴﺰ ﻭﺃﻧﺪﺭﻭ‪ (2020 ،‬ﻳﺨﺘﻠﻒ ﻋﻦ ﺫﻟﻚ ﺑﺎﻟﻨﺴﺒﺔ ﻟﻠﺨﻮﺍﺭﺯﻣﻴﺔ ﺍﻟﺘﻲ ﺗﻘﺮﺭ ﻣﻜﺎﻥ ﻭﺿﻊ ﺍﻹﻋﻼﻥ )‬
‫ﺃﻟﺒﻮﻭﻓﻠﻴﻔﺮﺑﻮﻡ‪ (2016 ،‬ﺃﻭ ﻣﻦ ﻳﺠﺐ ﺗﻮﻇﻴﻔﻪ )ﺟﻠﻴﻜﺴﻮﻥ ﻭﻭﻭﻟﻲ‪ .(2020 ،‬ﻭﻣﻦ ﻣﻨﻈﻮﺭ ﺗﻨﻈﻴﻤﻲ‪ ،‬ﻳﺸﻴﺮ ﺃﻟﺒﻮ‬
‫ﻭﻓﻠﻴﻔﺮﺑﻮﻡﺇﻟﻰ ﻣﺎ ﻳﻠﻲ‪:‬ﻓﻲ ﻣﻌﻈﻢ ﺍﻟﺤﺴﺎﺑﺎﺕ‪ ،‬ﺗﺮﺗﺒﻂ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺑﻤﺸﺎﺭﻛﺔ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻭﺍﻟﺠﻮﺩﺓ ﺍﻟﻤﻠﻤﻮﺳﺔ‬
‫ﻟﻠﻤﻌﻠﻮﻣﺎﺕﺍﻟﻤﺸﺘﺮﻛﺔ‪ .‬ﻭﻣﻊ ﺫﻟﻚ‪ ،‬ﻓﺈﻥ ﻫﺬﺍ ﺍﻟﺘﺮﻛﻴﺰ ﺍﻟﻀﻴﻖ ﻋﻠﻰ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻭﺍﻟﺠﻮﺩﺓ ﻳﺘﺠﺎﻫﻞ ﺩﻳﻨﺎﻣﻴﻜﻴﺎﺕ‬
‫ﺍﻟﺸﻔﺎﻓﻴﺔﺍﻟﺘﻨﻈﻴﻤﻴﺔ‪.‬ﺹ‪(268 .‬‬

‫ﺃﺧﻴﺮﺍً‪،‬ﻣﻦ ﺍﻟﻤﻬﻢ ﺃﻥ ﻧﺪﺭﻙ ﺣﻘﻴﻘﺔ ﺃﻧﻪ ﺇﺫﺍ ﺃﺻﺒﺤﺖ ﺟﻤﻴﻊ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻤﺘﻀﻤﻨﺔ ﻓﻲ ﻗﺮﺍﺭﺍﺕ‬
‫ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕﺷﻔﺎﻓﺔ‪ ،‬ﻓﻴﻤﻜﻦ ﻟﻸﺷﺨﺎﺹ ﺍﻟﺒﺪء ﻓﻲ ﺍﻟﺘﻌﺎﻣﻞ ﺑﺴﻬﻮﻟﺔ ﻣﻊ ﺧﻮﺍﺭﺯﻣﻴﺎﺕ )ﺍﻟﺘﻌﻠﻢ ﺍﻟﺬﺍﺗﻲ( ﺑﻨﺎء ً‬
‫ﻋﻠﻰﻫﺬﺍ ﺍﻟﻔﻬﻢ )ﺃﺭﻧﺎﺑﻮﻟﺪﻱﻭﺁﺧﺮﻭﻥ‪2017،.‬ﺏ;ﻟﻴﺨﺖ ﺩﻳﻮﺑﺎﻟﺪﻭﺁﺧﺮﻭﻥ‪ (2019،.‬ﻭﺍﻟﺘﺄﺛﻴﺮ ﺑﺸﻜﻞ ﺧﺎﺹ ﻋﻠﻰ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕﺍﻟﺘﻲ ﻳﺘﻢ ﺗﻐﺬﻳﺘﻬﺎ ﺑﺎﻟﺨﻮﺍﺭﺯﻣﻴﺔ ﻣﻦ ﺃﺟﻞ ﺍﻟﺤﺼﻮﻝ ﻋﻠﻰ ﻧﺘﺎﺉﺞ "ﻣﻮﺍﺗﻴﺔ"‪.‬‬
‫ﻭﺑﺎﻟﺘﺎﻟﻲ‪،‬ﻓﺈﻥ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﺗﺤﺪﻳﺎً ﺗﺘﺪﺍﺧﻞ ﻣﻊ ﺍﻟﻌﺪﻳﺪ ﻣﻦ ﺍﻟﻤﻜﻮﻧﺎﺕ ﻓﻲ ﻧﻤﻮﺫﺝ ﺭﻳﺴﺖ‪ ،‬ﺣﻴﺚ‬
‫ﻳﻤﻜﻦﺍﻋﺘﺒﺎﺭﻫﺎ ﺷﺮﻃﺎً ﺃﺳﺎﺳﻴﺎً ﻟﺘﺤﻘﻴﻖ ﻫﺪﻑ ﻣﺎ‪.‬ﺍﻟﻮﻋﻲ ﺍﻷﺧﻼﻗﻲﻭﻳﻤﻨﻊ ﺍﻵﺧﺮﻳﻦ ﻣﻦ ﺗﻘﻴﻴﻢ ﻧﺘﺎﺉﺞ ﺍﻟﻘﺮﺍﺭﺍﺕ‬
‫ﺍﻟﻤﺨﺘﻠﻔﺔﺍﻟﺘﻲ ﻗﺪ ﺗﻜﻮﻥ ﺿﺮﻭﺭﻳﺔ ﻟـ ﺃﺍﻟﺪﺍﻓﻊ ﺍﻷﺧﻼﻗﻲ‪.‬ﻭﻳﻤﻜﻦ ﺃﻳﻀﺎً ﺍﻋﺘﺒﺎﺭﻩ ﺑﻤﺜﺎﺑﺔ ﻣﻘﺪﻣﺔ ﻣﻬﻤﺔ ﻟﻠﻤﺴﺎءﻟﺔ‬
‫ﻭﺍﻟﺠﺪﺍﺭﺓﺑﺎﻟﺜﻘﺔ‪ ،‬ﻛﻤﺎ ﺳﻴﺘﻢ ﻣﻨﺎﻗﺸﺘﻪ ﻓﻲ ﺍﻟﻘﺴﻢ ﺍﻟﺘﺎﻟﻲ‪ ،‬ﻣﻤﺎ ﻳﺆﺛﺮ ﺃﻳﻀﺎً ﻋﻠﻰﺍﻟﺸﺨﺼﻴﺔ ﺍﻷﺧﻼﻗﻴﺔ )ﺍﻟﺴﻠﻮﻙ(‪.‬‬

‫ﻣﺴﺉﻮﻟﻴﺔ‬
‫ﻟﻘﺪﺗﻢ ﺍﺳﺘﻜﺸﺎﻑ ﺍﻟﻤﺴﺎءﻟﺔ ﺑﺸﻜﻞ ﺟﻴﺪ ﻓﻲ ﺃﺩﺑﻴﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ )ﺃﺑﻬﺎﻳﺎﻭﺍﻧﺴﺎﻭﺁﺧﺮﻭﻥ‪;2021،.‬‬
‫ﺁﻫﻦﻭﻳﻜﺮﺍﻣﺎﺳﻴﻨﻎ‪;2021 ،‬ﻛﻮﻟﻲ‪.(2020 ،‬ﺑﻴﺒﻴﻨﺠﺘﻮﻥ ﻭﺁﺧﺮﻭﻥ‪(2019) .‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝ‪ ،‬ﺩﺭﺍﺳﺔ‬
‫ﺍﻟﻤﺤﺎﺳﺒﺔﻭﺍﻟﻤﺴﺎءﻟﺔ ﻓﻲ ﻋﺼﺮ ﺍﻷﻧﺜﺮﻭﺑﻮﺳﻴﻦ ﻭ ﺩﺍﻻ ﻓﻴﺎﻭﺁﺧﺮﻭﻥ‪(2019) .‬ﺍﻟﺘﺪﻗﻴﻖ ﻓﻲ ﻛﻴﻔﻴﺔ ﺗﺄﺛﻴﺮ ﺃﻧﻮﺍﻉ‬
‫ﺍﻟﻤﺴﺎءﻟﺔﺍﻟﻤﺨﺘﻠﻔﺔ )ﺍﻟﻌﻤﻠﻴﺔ ﺃﻭ ﺍﻟﻨﺘﻴﺠﺔ( ﻋﻠﻰ ﻋﻤﻠﻴﺎﺕ ﺍﻟﺒﺤﺚ ﻋﻦ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ‪ ،‬ﻭﺑﺎﻟﺘﺎﻟﻲ‪ ،‬ﻋﻠﻰ ﺟﻮﺩﺓ ﺍﺗﺨﺎﺫ‬
‫ﺍﻟﻘﺮﺍﺭ‪.‬‬
 ‫ﺑﺎﻹﺿﺎﻓﺔﺇﻟﻰ‪،‬ﺑﻨﻲﻭﺁﺧﺮﻭﻥ‪(2015) .‬ﻣﻨﺎﻗﺸﺔ ﻛﻴﻒ ﻳﻤﻜﻦ ﻟﻠﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ ﺃﻥ ﺗﻌﺰﺯ ﺍﻟﺪﻳﻤﻘﺮﺍﻃﻴﺔ‬ ‫‪AAAJ‬‬
‫ﺍﻟﺘﻌﺪﺩﻳﺔ‪،‬ﺍﻟﺘﻲ ﺗﻌﺘﺮﻑ ﺑﺎﻟﻔﻮﺍﺭﻕ ﻓﻲ ﺍﻟﺴﻠﻄﺔ ﻭﺍﻟﻤﻌﺘﻘﺪﺍﺕ‪ .‬ﺃﻓﻜﺎﺭ ﻳﻤﻜﻦ ﺗﻄﺒﻴﻘﻬﺎ ﻋﻠﻰ ﺳﻴﺎﻕ ﺗﻌﺎﻭﻥ ﺍﻟﺒﺸﺮ‬ ‫‪35,9‬‬
‫ﻭﺍﻟﺬﻛﺎءﺍﻻﺻﻄﻨﺎﻋﻲ ﻭﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﻣﻌﺎً‪ .‬ﻭﻣﻊ ﺫﻟﻚ‪ ،‬ﻓﺈﻥ ﺍﻟﻘﻠﻴﻞ ﻣﻦ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺗﺪﺭﺱ ﻓﻌﻠﻴﺎً ﺍﻟﻤﺴﺎءﻟﺔ‬
‫ﻓﻲﺳﻴﺎﻕ ﺃﻧﻈﻤﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺑﺎﺳﺘﺜﻨﺎء ﺍﻟﺮﺅﻯ ﺍﻟﻤﺒﻜﺮﺓ ﻭﻟﻜﻦ ﺍﻟﺸﺎﻣﻠﺔ ﻣﻦ‬
‫ﻣﻮﻧﻮﻛﻮﻭﺁﺧﺮﻭﻥ‪(2020) .‬ﻓﻲ ﺳﻴﺎﻕ ﺍﻟﺘﺪﻗﻴﻖ‪.‬‬

‫ﻋﻨﺪﻣﺎﻳﻘﻮﻡ ﻣﻄﻮﺭﻭ ﺍﻟﺒﺮﻣﺠﻴﺎﺕ )ﻭﻋﻠﻤﺎء ﺍﻟﻜﻤﺒﻴﻮﺗﺮ( ﺑﺘﺼﻤﻴﻢ ﺧﻮﺍﺭﺯﻣﻴﺔ‪ ،‬ﻓﺈﻧﻬﻢ ﻳﻘﻮﻣﻮﻥ ﺃﻳﻀﺎً ﺑﺘﺼﻤﻴﻢ‬
‫ﺗﻔﻮﻳﺾﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺿﻤﻦ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ )ﺑﻮﻫﻤﺎﻥﻭﺁﺧﺮﻭﻥ‪ ;2019،.‬ﻣﺎﺭﺗﻦ‪ 2019 ،‬ﺏ;ﻣﺎﺭﺗﻦﻭﺁﺧﺮﻭﻥ‪،.‬‬ ‫‪122‬‬
‫‪ .(2019‬ﻳﺘﻢ ﺗﺼﻤﻴﻢ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﻓﻲ ﺑﻌﺾ ﺍﻷﺣﻴﺎﻥ ﻟﻔﺼﻞ ﺍﻷﻓﺮﺍﺩ ﻋﻦ ﻣﺴﺆﻭﻟﻴﺘﻬﻢ ﻋﻦ ﻃﺮﻳﻖ ﻣﻨﻊ‬
‫ﺍﻟﻤﺴﺘﺨﺪﻣﻴﻦﻣﻦ ﺍﻟﻘﻴﺎﻡ ﺑﺪﻭﺭ ﻧﺸﻂ ﻓﻲ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ‪ .‬ﻭﻟﺬﻟﻚ‪ ،‬ﻓﺈﻥ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﺍﻟﻐﺎﻣﻀﺔ ﺗﻜﻮﻥ‬
‫ﻣﺴﺘﻘﻠﺔﻭﻟﻬﺎ ﺗﺪﺧﻞ ﺑﺸﺮﻱ ﺃﻗﻞ‪ .‬ﺧﻮﺍﺭﺯﻣﻴﺎﺕ ﻏﺎﻣﻀﺔ )ﺑﻮﻫﻤﺎﻥﻭﺁﺧﺮﻭﻥ‪ (2019،.‬ﺍﻟﻤﺼﻤﻤﺔ ﺑﺤﻴﺚ ﻳﺼﻌﺐ‬
‫ﻓﻬﻤﻬﺎﻗﺪ ﺗﻔﺮﺽ ﻣﺴﺆﻭﻟﻴﺔ ﻛﺒﻴﺮﺓ ﻋﻠﻰ ﻣﺼﻤﻤﻴﻬﺎ‪ .‬ﻋﻼﻭﺓ ﻋﻠﻰ ﺫﻟﻚ‪ ،‬ﺇﺫﺍ ﻛﺎﻧﺖ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺔ ﻣﻌﻘﺪﺓ ﻟﻠﻐﺎﻳﺔ‬
‫ﻭﻳﺼﻌﺐﻓﻬﻤﻬﺎ‪ ،‬ﻓﻴﺠﺐ ﺃﻥ ﻳﺘﺤﻤﻞ ﻣﺰﻭﺩ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺍﻟﻤﺴﺆﻭﻟﻴﺔ‪ ،‬ﺑﺪﻻ ًﻣﻦ ﺍﻹﺩﺍﺭﺓ ﻭﺍﻟﻤﺪﻗﻘﻴﻦ )‬
‫ﻛﻴﻠﻮﺝﻭﺁﺧﺮﻭﻥ‪;2020،.‬ﻣﺎﺭﺗﻦ‪ 2019 ،‬ﺏ‪;2020 ,‬ﻣﻮﻧﻮﻛﻮﻭﺁﺧﺮﻭﻥ‪.(2020،.‬‬

‫ﺇﻥﺍﻟﺤﺠﺔ ﺍﻟﻘﺎﺉﻠﺔ ﺑﺄﻥ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﻣﻌﻘﺪﺓ ﻓﻲ ﺍﻟﺸﺮﺡ ﻭﻏﺎﻟﺒﺎ ًﻣﺎ ﺗﻜﻮﻥ ﻏﻴﺮ‬
‫ﻣﻔﻬﻮﻣﺔﺑﺸﻜﻞ ﺟﻴﺪ ﻻ ﺗﻌﻔﻲ ﺍﻟﻤﻨﻈﻤﺔ ﻭﺍﻟﻔﺮﺩ ﻣﻦ ﺍﻟﻤﺴﺎءﻟﺔ‪ ،‬ﻭﻻ ﻣﻦ ﺍﻻﺳﺘﺨﺪﺍﻡ ﺍﻟﺴﻠﻴﻢ ﻟﻠﺒﻴﺎﻧﺎﺕ )‬
‫ﺃﺭﻧﺎﺑﻮﻟﺪﻱﻭﺁﺧﺮﻭﻥ‪2017،.‬ﺏ(‪ .‬ﻭﺇﻻ ﻓﺴﻴﻜﻮﻥ ﻟﺪﻯ ﺍﻟﺸﺮﻛﺎﺕ ﺩﺍﻓﻊ ﻹﻧﺸﺎء ﺃﻧﻈﻤﺔ ﻣﻌﻘﺪﺓ ﺗﺴﺎﻋﺪﻫﺎ ﻋﻠﻰ‬
‫ﺗﺠﻨﺐﺍﻟﻤﺴﺎءﻟﺔ )ﻣﺎﺭﺗﻦ‪ 2019 ،‬ﺏ; ﻣﺎﺭﺗﻦﻭﺁﺧﺮﻭﻥ‪ .(2019،.‬ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﺍﻟﻔﺮﺩ‪،‬ﺃﺭﻧﺎﺑﻮﻟﺪﻱﻭﺁﺧﺮﻭﻥ‪) .‬‬
‫‪2017‬ﺏ(ﻣﺰﻳﺪ ﻣﻦ ﺍﻟﺪﻭﻟﺔ "ﺃﻥ ﺍﻟﻤﺤﺎﺳﺒﻴﻦ ﻳﺮﺍﻗﺒﻮﻥ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﻋﻦ ﺑﻌﺪ ﺑﺨﺠﻞ ﺩﻭﻥ ﺃﻥ ﻳﺄﺧﺬﻭﺍ‬
‫ﺯﻣﺎﻡﺍﻟﻤﺒﺎﺩﺭﺓ ﻛﻤﺎ ﻫﻮ ﻣﺘﻮﻗﻊ ﻣﻦ ﻗﺒﻞ ﺟﻤﻌﻴﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ")ﺹ‪ (765 .‬ﻭﺃﺑﻠﺒﺎﻭﻡﻭﺁﺧﺮﻭﻥ‪(2020) .‬ﺍﻗﺘﺮﺍﺡ‬
‫ﺇﻃﺎﺭﻋﻤﻞ ﻟﻤﺤﻮ ﺃﻣﻴﺔ ﺑﻴﺎﻧﺎﺕ ﺍﻟﻤﺮﺍﺟﻌﻴﻦ ﻭﺍﻟﻤﻄﺎﻟﺒﺔ ﺑـ "ﻓﻲ ﺑﻴﺉﺔ ﺍﻷﻋﻤﺎﻝ ﺍﻟﺘﻲ ﺗﺮﻛﺰ ﻋﻠﻰ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﻳﺠﺐ‬
‫ﺃﻥﻳﻜﻮﻥ ﺍﻛﺘﺴﺎﺏ ﺍﻟﻤﻌﺮﻓﺔ ﻭﺍﻟﻤﻬﺎﺭﺍﺕ ﺍﻟﻼﺯﻣﺔ ﻟﺘﺤﻠﻴﻞ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺃﻭﻟﻮﻳﺔ ﻣﻬﻨﻴﺔ ﺣﺎﻟﻴﺔ" )ﺹ‪.(5 .‬‬

‫ﻣﺎﺫﺍﻟﺪﻳﻚ ﺃﻳﻀﺎ‪،‬ﺃﻧﺎﻧﻲ ﻭﻛﺮﻭﻓﻮﺭﺩ )‪(2018‬ﻧﺮﻯ ﺃﻧﻪ ﺣﺘﻰ ﻣﺼﻤﻤﻲ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﻓﻲ ﻛﺜﻴﺮ ﻣﻦ ﺍﻷﺣﻴﺎﻥ ﻻ‬
‫ﻳﺴﺘﻄﻴﻌﻮﻥﺷﺮﺡ ﻛﻴﻔﻴﺔ ﻋﻤﻞ ﻧﻈﺎﻡ ﻣﻌﻘﺪ ﻓﻲ ﺍﻟﻤﻤﺎﺭﺳﺔ ﺍﻟﻌﻤﻠﻴﺔ ﺃﻭ ﺃﻱ ﺃﺟﺰﺍء ﻣﻦ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺔ ﺗﻌﺘﺒﺮ ﺣﻴﻮﻳﺔ‬
‫ﻟﺘﺸﻐﻴﻠﻪ‪.‬ﻭﻳﻀﻴﻔﻮﻥ ﺃﻳﻀﺎً ﺃﻧﻪ ﻛﻠﻤﺎ ﺯﺍﺩﺕ ﻣﻌﺮﻓﺔ ﺍﻟﻔﺮﺩ ﺑﺎﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺪﺍﺧﻠﻴﺔ ﻟﻠﻨﻈﺎﻡ‪ ،‬ﻛﻠﻤﺎ ﺯﺍﺩﺕ ﻣﺴﺆﻭﻟﻴﺘﻪ‪،‬‬
‫ﻋﻠﻰﻏﺮﺍﺭ ﺍﻟﻤﻼﺣﻈﺎﺕ ﺍﻟﺘﻲ ﻳﺪﻟﻲ ﺑﻬﺎ‪.‬ﺁﺭﺛﺮ ﻭﺃﻭﻳﻦ )‪.(2019‬ﺃﻧﺎﻧﻲ ﻭﻛﺮﻭﻓﻮﺭﺩ )‪(2018‬ﻭﻳﺸﻴﺮ ﺃﻳﻀﺎً ﺇﻟﻰ ﺃﻧﻪ ﻳﺠﺐ‬
‫ﻋﻠﻰﺍﻷﺷﺨﺎﺹ ﻣﺴﺎءﻟﺔ ﺍﻷﻧﻈﻤﺔ ﻣﻦ ﺧﻼﻝ ﻓﺤﺼﻬﺎ‪ ،‬ﺑﺪﻻ ًﻣﻦ ﺗﻔﻀﻴﻞ ﻧﻮﻉ ﻣﻦ ﺍﻟﻤﺴﺎءﻟﺔ ﺍﻟﺘﻲ ﺗﺤﺘﺎﺝ ﺇﻟﻰ‬
‫ﻓﺤﺺﺍﻷﻧﻈﻤﺔ ﺍﻟﺪﺍﺧﻠﻴﺔ‪ .‬ﺇﻥ ﺍﻟﻔﺤﺺ ﺍﻟﺸﺎﻣﻞ ﻷﻧﻈﻤﺔ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻵﻟﺔ ﻳﺴﻤﺢ ﻟﻠﻤﺮء ﺑﺮﺅﻳﺘﻬﺎ ﻛﻈﻮﺍﻫﺮ‬
‫ﺍﺟﺘﻤﺎﻋﻴﺔﻣﺎﺩﻳﺔ )ﺃﻭﺭﻟﻴﻜﻮﻓﺴﻜﻲ ﻭﺳﻜﻮﺕ‪ (2008 ،‬ﺍﻟﺘﻲ ﻻ ﺗﺤﺘﻮﻱ ﻋﻠﻰ ﺗﻌﻘﻴﺪ ﻭﻟﻜﻨﻬﺎ ﺗﺴﻦ ﺍﻟﺘﻌﻘﻴﺪ ﻣﻦ‬
‫ﺧﻼﻝﺍﻻﺭﺗﺒﺎﻁ ﻭﺍﻟﺘﺸﺎﺑﻚ ﻣﻊ ﺍﻟﺘﺠﻤﻌﺎﺕ ﺍﻟﺒﺸﺮﻳﺔ ﻭﻏﻴﺮ ﺍﻟﺒﺸﺮﻳﺔ )ﻟﻮﻳﺲﻭﺁﺧﺮﻭﻥ‪;2019،.‬ﻣﻴﻠﺮ ﺁﻧﺪ ﺑﺎﻭﺭ‪2013 ،‬‬
‫(‪.‬‬

‫ﺇﻥﻓﻬﻢ ﺃﻥ ﻣﺴﺆﻭﻟﻴﺔ ﺍﻟﺒﺸﺮ ﻻ ﺗﻘﺘﺼﺮ ﻋﻠﻰ ﺍﺳﺘﺨﺪﺍﻡ ﺧﻮﺍﺭﺯﻣﻴﺎﺕ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻳﻤﻜﻦ ﺍﻋﺘﺒﺎﺭﻩ‬
‫ﺧﻄﻮﺓﺃﻭﻟﻰ ﻧﺤﻮ ﺗﻌﺰﻳﺰ ﺍﻷﻧﻈﻤﺔ ﺍﻷﺧﻼﻗﻴﺔ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪ .‬ﻳﺘﻢ ﺗﻀﻤﻴﻦ ﺍﻟﻌﺪﻳﺪ ﻣﻦ‬
‫ﺍﻟﺘﺄﺛﻴﺮﺍﺕﺍﻟﺒﺸﺮﻳﺔ ﻓﻲ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ‪ ،‬ﺑﻤﺎ ﻓﻲ ﺫﻟﻚ ﺍﺧﺘﻴﺎﺭﺍﺕ ﻣﻌﺎﻳﻴﺮ ﺍﻟﻤﺪﻗﻘﻴﻦ‪ ،‬ﻭﺍﺧﺘﻴﺎﺭ ﺑﻴﺎﻧﺎﺕ ﺍﻟﺘﺪﺭﻳﺐ‪،‬‬
‫ﻭﺍﻟﺪﻻﻻﺕ‪،‬ﻭﺍﻟﺘﻔﺴﻴﺮ ﺍﻟﺒﺼﺮﻱ ﺑﺸﻜﻞ ﻣﺘﺰﺍﻳﺪ‪ .‬ﻟﺬﻟﻚ‪ ،‬ﻳﺠﺐ ﺃﻥ ﺗﻌﺘﺒﺮ ﺍﻟﻤﺴﺎءﻟﺔ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺔ ﺍﻷﺧﻼﻗﻴﺔ‬
‫ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕﺑﻤﺜﺎﺑﺔ ﻛﺎﺉﻨﺎﺕ ﻣﻦ ﺻﻨﻊ ﺍﻹﻧﺴﺎﻥ ﻭﺗﻔﺎﻋﻠﻪ ﻭﻧﻴﺔ ﺃﺧﻼﻗﻴﺔ‪ ،‬ﺑﻤﺎ ﻓﻲ ﺫﻟﻚ ﻧﻴﺔ ﺃﻱ ﻣﺠﻤﻮﻋﺔ ﺃﻭ‬
‫ﻋﻤﻠﻴﺎﺕﻣﺆﺳﺴﻴﺔ ﻗﺪ ﺗﺆﺛﺮ ﻋﻠﻰ ﺗﺼﻤﻴﻢ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺔ ﺃﻭ ﺗﻐﺬﻳﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ .‬ﻭﺃﺧﻴﺮﺍً‪ ،‬ﻳﺠﺐ ﺃﻳﻀﺎً ﺃﺧﺬ ﻗﻮﺓ‬
‫ﺍﻟﺠﻬﺎﺕﺍﻟﻔﺎﻋﻠﺔ ﺍﻟﺒﺸﺮﻳﺔ )ﺑﻤﺎ ﻓﻲ ﺫﻟﻚ ﻓﺮﻭﻕ ﺍﻟﻘﻮﺓ( ﻓﻲ ﺍﻻﻋﺘﺒﺎﺭ ﻋﻨﺪ ﺗﻔﺴﻴﺮ ﻣﺨﺮﺟﺎﺕ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺔ ﻓﻲ‬
‫ﺳﻴﺎﻕﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺫﺍﺕ ﺍﻟﻤﺴﺘﻮﻯ ﺍﻷﻋﻠﻰ‪ .‬ﻭﻫﺬﺍ ﻳﻌﻨﻲ ﺃﻳﻀﺎً ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠﻰ ﺗﻨﺴﻴﻖ ﺍﻟﻤﺴﺆﻭﻟﻴﺎﺕ ﺑﻴﻦ‬
‫ﺍﻟﻤﺤﺎﺳﺒﻴﻦ‪/‬ﺍﻟﻤﺪﻗﻘﻴﻦ ﻭﺍﻟﻤﺘﺨﺼﺼﻴﻦ )ﻏﺮﻳﻔﻴﺚ‪ (2020 ،‬ﻭﻳﺠﺐ ﺃﻥ ﺗﻜﻮﻥ ﺟﺰءﺍ ﻻ ﻳﺘﺠﺰﺃ ﻣﻦ "ﺍﻹﺩﺍﺭﺓ‬
‫ﺍﻟﺠﻴﺪﺓ" ﻟﻬﺬﻩ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎﺕ‪ .‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝﺑﺮﻳﻨﺎﻥ ﻭﺁﺧﺮﻭﻥ‪(2019) .‬ﺗﺠﺪ ﺃﻥ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﺘﻲ ﺗﻮﺍﺟﻪ‬
‫ﺍﻟﺤﻜﻢﺍﻟﺮﺷﻴﺪ ﻣﺜﻞ‪" :‬ﺃﺻﺒﺤﺖ ﺍﻟﻤﺴﺎءﻟﺔ ﺗﺠﺎﻩ ﻣﻠﻜﻴﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ ،‬ﻭﻳﻜﻮﻥ ﻟﻬﺎ ﺻﻮﺕ ﻓﻲ ﺍﻟﺘﺸﻜﻴﻚ ﻓﻲ ﺳﻼﻣﺔ‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕﺃﻭ ﺍﻟﺨﺼﻮﺻﻴﺔ ﺣﻮﻝ ﺗﻘﻴﻴﻤﺎﺕ ﺍﻷﺩﺍء ﻭﺿﻤﺎﻥ ﻫﺬﻩ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺃﻣﺮﺍً ﺑﺎﻟﻎ ﺍﻷﻫﻤﻴﺔ ")ﺹ‪.(10 .‬‬

‫ﻓﻲﺣﻴﻦ ﺃﻥ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﺒﺸﺮﻳﺔ ﻓﻲ ﺍﻟﺒﻴﺉﺎﺕ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ ﺍﻟﺘﻘﻠﻴﺪﻳﺔ ﺗﺮﺗﺒﻂ ﺍﺭﺗﺒﺎﻃﺎً ﻭﺛﻴﻘﺎً ﺑﺎﻟﻤﺴﺎءﻟﺔ‪ ،‬ﺇﻻ ﺃﻧﻬﺎ‬
‫ﺗﺒﺪﻭﺃﻗﻞ ﻭﺿﻮﺣﺎً ﺑﻜﺜﻴﺮ ﻓﻲ ﺳﻴﺎﻕ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪.‬‬
‫ﻋﻠﻰﺃﺳﺎﺱ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﻭﺑﺎﻟﺘﺎﻟﻲ‪،‬ﻓﺈﻥ ﺗﺤﺪﻱ ﺍﻟﻤﺴﺎءﻟﺔ ﻳﺆﺛﺮ ﻋﻠﻰ ﺍﻟﻤﻜﻮﻧﺎﺕ ﺍﻷﻭﻝ ﻭﺍﻟﺜﺎﻟﺚ ﻭﺍﻟﺮﺍﺑﻊ ﻣﻦ ﻧﻤﻮﺫﺝ ﺭﻳﺴﺖ‪ .‬ﺃﻭﻻ‪ً،‬ﺍﻟﻮﻋﻲ‬
‫ﻗﺮﺍﺭ‬ ‫ﺍﻷﺧﻼﻗﻲﻳﺠﺐ ﺃﻥ ﻳﻨﻔﺬﻫﺎ ﺍﻟﺒﺸﺮ‪ ،‬ﻭﺑﺎﻟﺘﺎﻟﻲ‪ ،‬ﻋﻨﺪ ﺍﺗﺨﺎﺫ ﺃﻱ ﻗﺮﺍﺭ ﺃﺧﻼﻗﻲ‪ ،‬ﻳﺘﻌﻴﻦ ﻋﻠﻴﻨﺎ ﺃﻭﻻ ًﺿﻤﺎﻥ ﻣﺴﺎءﻟﺔ‬
‫ﻣﻄﻮﺭﻱﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﻭﻣﻘﺪﻣﻲ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ .‬ﺛﺎﻧﻴﺎ‪ ً،‬ﺑﻤﺎ ﺃﻥ ﺍﻟﻤﺼﺎﻟﺢ ﺍﻟﺸﺨﺼﻴﺔ ﺗﺘﺄﺛﺮ ﻋﻤﻮﻣﺎ ًﺑﻤﺴﺘﻮﻯ‬
‫ﺻﻨﻊﻓﻲ‬ ‫ﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﻓﺈﻧﻬﺎ ﺗﺆﺛﺮ ﻋﻠﻰ ﺃﻱ ﻣﻨﻬﺎﺍﻟﺪﺍﻓﻊ ﺍﻷﺧﻼﻗﻲﻓﻲ ﺇﻋﺪﺍﺩﺍﺕ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻵﻟﺔ‪ .‬ﺛﺎﻟﺜﺎً‪ ،‬ﻧﻈﺮﺍً ﻷﻥ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ‬
‫ﻣﺤﺎﺳﺒﺔ‬ ‫ﻓﻲﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻳﻌﺘﻤﺪ ﻋﻠﻰ ﺍﻟﻌﻮﺍﻣﻞ ﺍﻟﺜﻼﺛﺔ‪ :‬ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﺍﻟﺘﻲ ﻣﻦ ﺻﻨﻊ ﺍﻹﻧﺴﺎﻥ ﺍﻟﻤﻄﺒﻘﺔ ﻓﻲ‬
‫ﺍﻟﺬﻛﺎءﺍﻻﺻﻄﻨﺎﻋﻲ‪ ،‬ﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﻘﺪﻣﺔ ﺟﺰﺉﻴﺎً ﻣﻦ ﻗﺒﻞ ﺍﻟﺒﺸﺮ‪ ،‬ﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺨﺘﺎﺭﺓ ﺟﺰﺉﻴﺎً ﺑﻮﺍﺳﻄﺔ ﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲﻛﺄﺳﺎﺱ‪ ،‬ﻭﺗﻔﻮﻳﺾ ﻭﺗﻮﺯﻳﻊ ﺍﻟﻮﻛﺎﻟﺔ ﺑﻴﻦ ﺍﻟﺒﺸﺮ ﻭﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻭﻓﻘﺎً ﻟﻤﺎ ﻳﻘﺮﺭﻩ ﺍﻟﺒﺸﺮ‪ ،‬ﻓﺈﻥ‬
‫‪123‬‬ ‫ﺃﻱﻣﻌﻴﺎﺭ ﻣﻌﻴﺎﺭﻱ ﺳﻮﻑ ﺗﺤﺘﺎﺝ ﺍﻟﺪﻋﻮﺍﺕ ﺇﻟﻰ ﺍﻟﺴﻠﻮﻙ ﺍﻷﺧﻼﻗﻲ ﺇﻟﻰ ﻓﻬﻢ ﺍﻟﻤﺴﺎءﻟﺔ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﻣﺘﺠﺬﺭﺓ ﻓﻲ‬
‫ﺍﻟﺘﻔﺎﻋﻞﺍﻟﻤﻌﻘﺪ ﺑﻴﻦ ﻣﺨﺘﻠﻒ ﺍﻟﺠﻬﺎﺕ ﺍﻟﻔﺎﻋﻠﺔ ﺍﻟﻤﻌﻨﻴﺔ ﻭﺭﺅﻳﺔ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﻓﻲ ﻣﺠﺎﻝ ﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﺟﺰءﺍً ﻻ ﻳﺘﺠﺰﺃ ﻣﻦ ﻧﻈﺎﻡ ﺍﺟﺘﻤﺎﻋﻲ ﺩﻳﻨﺎﻣﻴﻜﻲ ﺍﺟﺘﻤﺎﻋﻲ )ﻟﻮﺭﺍﻧﺲ ﻭﻓﻴﻠﻴﺒﺲ‪;2019 ،‬‬
‫ﺃﻭﺭﻟﻴﻜﻮﻓﺴﻜﻲﻭﺳﻜﻮﺕ‪.(2008 ،‬‬

‫ﺍﻟﺠﺪﺍﺭﺓﺑﺎﻟﺜﻘﺔ‬
‫ﻳﺘﻢﺗﻌﺮﻳﻒ ﺍﻟﺜﻘﺔ ﻋﻠﻰ ﻧﻄﺎﻕ ﻭﺍﺳﻊ ﻋﻠﻰ ﺃﻧﻬﺎ ﺭﻏﺒﺔ ﺍﻟﻔﺮﺩ ﻓﻲ ﺃﻥ ﻳﻜﻮﻥ ﻋﺮﺿﺔ ﻟﺸﺨﺺ ﺁﺧﺮ )ﻣﺎﺭﺗﻦ‪.(2018 ،‬‬
‫ﺗﺮﺗﺒﻂﺍﻟﺜﻘﺔ ﺃﻳﻀﺎً ﺍﺭﺗﺒﺎﻃﺎً ﻭﺛﻴﻘﺎً ﺑﺎﻟﺴﻴﻄﺮﺓ‪ ،‬ﻭﺑﻌﺒﺎﺭﺓ ﺃﺧﺮﻯ "ﺍﻵﻟﻴﺎﺕ ﺍﻟﺘﻲ ﻳﺴﺘﺨﺪﻣﻬﺎ ﺍﻷﻓﺮﺍﺩ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ‬
‫ﻟﺘﺤﺪﻳﺪﻭﻗﻴﺎﺱ ﻭﻣﺮﺍﻗﺒﺔ ﻭﺗﻘﻴﻴﻢ ﻋﻤﻞ ﺍﻵﺧﺮﻳﻦ ﺑﻄﺮﻕ ﺗﻮﺟﻬﻬﻢ ﻧﺤﻮ ﺗﺤﻘﻴﻖ ﺍﻷﻫﺪﺍﻑ ﺍﻟﻤﻨﺸﻮﺩﺓ ")ﻟﻮﻧﺞ‬
‫ﻭﺳﻴﺘﻜﻴﻦ‪ ،2018،‬ﺹ‪.(725 .‬‬
‫ﻓﻲﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ‪ ،‬ﺗﻤﺖ ﺩﺭﺍﺳﺔ ﺍﻟﺜﻘﺔ ﻋﻠﻰ ﺛﻼﺛﺔ ﻣﺴﺘﻮﻳﺎﺕ‪ :‬ﺍﻟﺘﺼﺮﻑ ﺍﻟﻌﺎﻡ ﻟﺜﻘﺔ ﺍﻟﻔﺮﺩ‪ ،‬ﻭﺍﻟﺜﻘﺔ‬
‫ﻓﻲﺷﺮﻛﺔ ﻣﻌﻴﻨﺔ‪ ،‬ﻭﺍﻟﺜﻘﺔ ﺍﻟﻤﺆﺳﺴﻴﺔ ﻓﻲ ﺍﻟﺴﻮﻕ ﺃﻭ ﺍﻟﻤﺠﺘﻤﻊ )ﺃﺩﻳﻠﻮﺑﻮ ﻭﺭﻓﺎﻋﻲ‪;2018 ،‬ﺗﺸﻴﺪﺍﻟﻲ ﻭﺟﻮﻧﺰ‪،‬‬
‫‪;2017‬ﺟﻠﻴﻜﺴﻮﻥ ﻭﻭﻭﻟﻲ‪;2020 ،‬ﻣﺎﻫﺎﻣﺎ ﻭﺗﺸﻮﺍ‪;2016 ،‬ﻭﻳﻼﻥ‪ .(2018 ،‬ﺇﻥ ﻣﻔﻬﻮﻡ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ‬
‫ﻭﺗﺼﻤﻴﻤﻬﺎ‪،‬ﻭﺍﻻﺗﺼﺎﻻﺕ ﺍﻟﻤﺤﻴﻄﺔ ﻭﺳﻴﺎﻕ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﺘﻲ ﺗﺴﺘﺨﺪﻡ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﻳﻤﻜﻦ ﺃﻥ ﻳﺆﺛﺮ ﻋﻠﻰ ﺗﺼﻮﺭ‬
‫ﺍﻟﻤﺴﺘﺨﺪﻣﻴﻦﻟﻤﺪﻯ ﺟﺪﺍﺭﺗﻬﺎ ﺑﺎﻟﺜﻘﺔ‪ .‬ﻗﺪ ﺗﻠﻬﻢ ﺑﻌﺾ ﺍﻟﺘﺼﻤﻴﻤﺎﺕ ﺍﻟﻤﺴﺘﻬﻠﻜﻴﻦ ﺇﻟﻰ ﺍﻟﺜﻘﺔ ﺍﻟﻤﻔﺮﻃﺔ ﻓﻲ‬
‫ﺗﻘﻨﻴﺔﻣﻌﻴﻨﺔ ﻓﻲ ﺗﻔﺎﻋﻠﻬﻢ ﻣﻊ ﺍﻟﻨﻈﺎﻡ‪ ،‬ﻏﺎﻟﺒﺎً ﻣﻦ ﺧﻼﻝ ﺇﻏﺮﺍء ﺍﻟﻠﻌﺐ )ﺛﻮﺭﺏ ﻭﺭﻭﺑﺮ‪.(2017 ،‬ﻣﺎﺭﺗﻦﻭﺁﺧﺮﻭﻥ‪) .‬‬
‫‪(2019‬ﺍﻟﺪﻭﻟﺔ ﺃﻥ ﻫﺬﺍ ﺍﻟﺴﻴﻨﺎﺭﻳﻮ ﻳﻤﻜﻦ ﺍﻋﺘﺒﺎﺭﻩ ﺍﻟﻤﺴﺘﻮﻯ ﺍﻟﺮﺍﺑﻊ ﻣﻦ ﺍﻟﺜﻘﺔ‪ .‬ﺍﻟﺠﺪﺍﺭﺓ ﺑﺎﻟﺜﻘﺔ )ﻛﻮﻱ ﻭﺟﻴﺎﻭ‪،‬‬
‫‪ (2019‬ﻓﻲ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻻ ﻳﺘﻌﻠﻖ ﻓﻘﻂ ﺑﻤﺎ ﻳﻨﺺ ﻋﻠﻴﻪ ﺍﻟﻨﻈﺎﻡ ﺃﻭ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺃﻧﻪ ﺳﻴﻔﻌﻠﻪ )‬
‫ﺍﻟﻨﺰﺍﻫﺔﻭﺍﻟﻘﺪﺭﺓ( ﻭﻟﻜﻦ ﺃﻳﻀﺎً ﻳﺘﻌﻠﻖ ﺑﺎﻟﺜﻘﺔ ﻓﻲ ﺃﻧﻪ ﺇﺫﺍ ﻟﻢ ﻳﻜﻦ ﻣﻦ ﺍﻟﻤﻤﻜﻦ ﻓﻬﻢ ﻋﻤﻠﻴﺔ ﺍﻟﻨﻈﺎﻡ‪ ،‬ﻓﺴﻴﺘﻢ‬
‫ﺗﻨﻔﻴﺬﻫﺎﺑﻄﺮﻳﻘﺔ ﺗﺪﻋﻢ ﺍﻟﻤﺼﺎﻟﺢ ﺍﻟﺒﺸﺮﻳﺔ ) ﺇﺣﺴﺎﻥ()ﻣﺎﻳﺮﻭﺁﺧﺮﻭﻥ‪ .(1995،.‬ﻭﺍﻷﻛﺜﺮ ﻣﻦ ﺫﻟﻚ‪ ،‬ﻛﻤﺎ ﺃﺷﺎﺭ‬
‫ﺟﻠﻴﻜﺴﻮﻥﻭﻭﻭﻟﻲ )‪":(2020‬ﻻ ﻳﻜﻮﻥ ﺍﻟﻤﺴﺘﺨﺪﻣﻮﻥ ﺩﺍﺉﻤﺎً ﻋﻠﻰ ﺩﺭﺍﻳﺔ ﺑﺎﻟﺘﻄﻮﺭ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻲ ﺍﻟﻔﻌﻠﻲ ﻟﻠﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲ؛ﻓﻔﻲ ﺣﻴﻦ ﺗﻌﻤﻞ ﺍﻵﻻﺕ ﻋﺎﻟﻴﺔ ﺍﻟﺬﻛﺎء ﻓﻲ ﺑﻌﺾ ﺍﻟﺤﺎﻻﺕ ﺑﻜﺎﻣﻞ ﻃﺎﻗﺘﻬﺎ‪ ،‬ﻓﻘﺪ ﻻ ﺗﻈﻬﺮ ﺍﻟﻘﺪﺭﺓ‬
‫ﻓﻲﺣﺎﻻﺕ ﺃﺧﺮﻯ ﺑﺸﻜﻞ ﻛﺎﻣﻞ ﻓﻲ ﺳﻠﻮﻛﻬﺎ‪.‬ﺹ‪(628 .‬‬

‫ﺗﻮﻓﺮﺍﻷﺩﺑﻴﺎﺕ ﻣﺠﻤﻮﻋﺔ ﻣﺘﻨﻮﻋﺔ ﻣﻦ ﻭﺟﻬﺎﺕ ﺍﻟﻨﻈﺮ ﺣﻮﻝ ﺗﺤﺪﻳﺎﺕ ﺍﻟﺜﻘﺔ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺑﺎﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪،‬‬
‫ﻭﺍﻟﺘﻲﺗﺘﻌﻠﻖ ﻓﻲ ﺍﻟﻐﺎﻟﺐ ﺑﺎﻟﺘﺤﻴﺰﺍﺕ ﺍﻟﻨﺎﺟﻤﺔ ﻋﻦ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ‪ .‬ﻭﻛﻤﺎ ﺗﻤﺖ ﻣﻨﺎﻗﺸﺘﻪ‪ ،‬ﻳﻤﻜﻦ ﺃﻥ ﺗﻨﺒﻊ ﻫﺬﻩ‬
‫ﺍﻟﺘﺤﻴﺰﺍﺕﻣﻦ ﻗﻀﺎﻳﺎ ﺗﺘﻌﻠﻖ ﺑﺎﻟﻤﺴﺆﻭﻟﻴﺔ‪ ،‬ﻭﺍﻻﺳﺘﺨﺪﺍﻡ ﻏﻴﺮ ﺍﻷﺧﻼﻗﻲ ﻟﻠﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺸﺘﺮﻛﺔ‪ ،‬ﻭﻣﺸﺎﻛﻞ‬
‫ﺍﻟﺸﻔﺎﻓﻴﺔ‪،‬ﻭﺍﻧﻌﺪﺍﻡ ﺍﻟﻤﺴﺎءﻟﺔ )ﺟﻠﻴﻜﺴﻮﻥ ﻭﻭﻭﻟﻲ‪ .(2020 ،‬ﻭﻓﻘﺎً ﻟﺪﺭﺍﺳﺔ ﺃﺟﺮﻳﺖ ﻋﻠﻰ ﺍﻟﻤﺴﺘﻬﻠﻜﻴﻦ‬
‫ﺍﻷﻣﺮﻳﻜﻴﻴﻦ‪،‬ﻳﻤﻴﻞ ﺍﻟﻨﺎﺱ ﻋﻤﻮﻣﺎً ﺇﻟﻰ ﻋﺪﻡ ﺍﻟﺜﻘﺔ ﻓﻲ ﻗﺮﺍﺭﺍﺕ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ )ﺩﺍﻓﻨﺒﻮﺭﺕ ﻭﻛﻮﻛﻴﻨﺎ‪2017 ،‬‬
‫(‪ .‬ﻭﺍﻟﺴﺒﺐ ﻫﻮ ﺃﻥ ﻣﻌﻈﻢ ﺍﻟﻨﺎﺱ ﻻ ﻳﺪﺭﻛﻮﻥ ﻛﻴﻔﻴﺔ ﻋﻤﻞ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﺍﻟﻤﺘﻘﺪﻣﺔ ﺃﻭ ﻛﻴﻔﻴﺔ ﺍﻟﺘﻮﺻﻞ ﺇﻟﻰ‬
‫ﺍﻻﺳﺘﻨﺘﺎﺟﺎﺕ‪.‬ﻭﻫﺬﺍ ﻳﺠﻠﺐ ﻣﻌﻪ ﻓﻜﺮﺓ ﺃﺧﺮﻯ ﻋﻦ ﺍﻟﻤﻴﻞ ﺇﻟﻰ ﺍﻟﺜﻘﺔ )ﺃﻻﺭﻛﻮﻥﻭﺁﺧﺮﻭﻥ‪ ،(2018،.‬ﻭﻫﻮ ﻣﺎ ﻟﻢ ﻳﺘﻢ‬
‫ﺗﻨﺎﻭﻟﻪﻓﻲ ﺍﻷﺑﺤﺎﺙ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺑﺎﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺣﺘﻰ ﺍﻵﻥ‪ ،‬ﺑﻤﻌﻨﻰ ﺁﺧﺮ ﻣﺎ ﺇﺫﺍ ﻛﺎﻧﺖ ﻗﺪﺭﺓ ﺍﻟﻔﺮﺩ ﻋﻠﻰ ﺍﻟﺜﻘﺔ‬
‫ﺳﺘﺘﻐﻴﺮﺑﻴﻦ ﺍﻟﺠﻬﺎﺕ ﺍﻟﻔﺎﻋﻠﺔ ﺍﻟﺒﺸﺮﻳﺔ ﻭﺍﻵﻟﻴﺔ ﻛﻨﻈﺮﺍء ﻭﻣﺘﻠﻘﻴﻦ ﻓﻲ ﺳﻴﺎﻕ ﺍﻟﻤﺤﺎﺳﺒﺔ‪.‬‬

‫ﺑﺎﻹﺿﺎﻓﺔﺇﻟﻰ ﺫﻟﻚ‪ ،‬ﻳﻨُﻈﺮ ﺇﻟﻰ ﺍﻟﺠﺪﺍﺭﺓ ﺑﺎﻟﺜﻘﺔ ﻭﺍﻟﺜﻘﺔ ﺍﻟﻤﻘﺎﺑﻠﺔ ﻋﻠﻰ ﺃﻧﻬﺎ ﺫﺍﺕ ﺻﻠﺔ ﻛﺒﻴﺮﺓ ﺑﺎﻟﻌﻼﻗﺎﺕ ﺑﻴﻦ‬
‫ﺍﻹﻧﺴﺎﻥﻭﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺑﺴﺒﺐ ﺍﻟﻤﺨﺎﻃﺮ ﺍﻟﻤﺘﺼﻮﺭﺓ ﺍﻟﻤﻀﻤﻨﺔ ﻓﻲ ﻫﺬﻩ ﺍﻟﻌﻼﻗﺎﺕ ﻭﺗﻌﻘﻴﺪ ﺳﻠﻮﻙ ﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲﻭﻋﺪﻡ ﺣﺘﻤﻴﺔﻩ )ﺇﺗﺰﻳﻮﻧﻲ‪;2017 ،‬ﺟﻴﻜﻞ ﻭﻛﺎﺭﺗﺮ‪ .(2011 ،‬ﻋﻠﻰ ﺍﻟﺮﻏﻢ ﻣﻦ ﺃﻥ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺔ ﺗﻢ ﺗﺼﻤﻴﻤﻬﺎ‬
‫ﻓﻲﺍﻟﺒﺪﺍﻳﺔ ﻣﻦ ﻗﺒﻞ ﺍﻟﺒﺸﺮ‪ ،‬ﺇﻻ ﺃﻥ ﺃﻧﻈﻤﺔ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺍﻟﺘﻲ ﺗﺘﻌﻠﻢ ﻣﻦ ﺗﻠﻘﺎء ﻧﻔﺴﻬﺎ ﻻ ﻳﺘﻢ ﺗﺪﺭﻳﺴﻬﺎ ﺑﺸﻜﻞ‬
‫ﺻﺮﻳﺢﺗﺤﺖ ﺃﻱ ﺗﻮﺟﻴﻪ ﺃﺧﻼﻗﻲ‪ .‬ﻏﺎﻟﺒﺎً ﻣﺎ ﻻ ﻳﻜﻮﻥ ﻟﺪﻯ ﻣﺤﺘﺮﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺬﻳﻦ ﻳﺴﺘﺨﺪﻣﻮﻥ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﺧﻴﺎﺭﺳﻮﻯ ﺍﻟﺜﻘﺔ ﻓﻲ ﻫﺬﻩ ﺍﻷﻧﻈﻤﺔ‪ .‬ﻋﺎﺩﺓ‪ ،‬ﺍﻟﻮﺣﺪﺓ ﺍﻷﺳﺎﺳﻴﺔ ﻟﻠﺜﻘﺔ ﺑﻴﻦ ﺍﻟﺒﺸﺮ ﻫﻲ ﺍﻟﻤﻈﻬﺮ ﺍﻟﺠﺴﺪﻱ ﻟﻠﻮﺻﻲ‪ .‬ﻭﻣﻊ‬
‫ﺫﻟﻚ‪،‬ﻧﻈﺮﺍً ﻷﻥ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻏﻴﺮ ﻣﻠﻤﻮﺱ‪ ،‬ﻓﺈﻥ ﺗﻀﻤﻴﻦ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻳﻠﻌﺐ ﺩﻭﺭﺍً ﻣﻬﻤﺎً ﻓﻲ ﺗﻨﻤﻴﺔ‬
‫ﺍﻟﺜﻘﺔﺑﻴﻦ ﺍﻟﺒﺸﺮ ﻭﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ )ﺟﻠﻴﻜﺴﻮﻥ ﻭﻭﻭﻟﻲ‪ .(2020 ،‬ﻳﻌﺘﻤﺪ ﻧﺠﺎﺡ ﺩﻣﺞ ﺃﻧﻈﻤﺔ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﻓﻲﻣﻜﺎﻥ ﺍﻟﻌﻤﻞ ﺑﺸﻜﻞ ﺣﺎﺳﻢ ﻋﻠﻰ ﻛﻴﻔﻴﺔ ﺍﻟﻘﻴﺎﻡ ﺑﺬﻟﻚ‬
 ‫ﻳﺜﻖﺍﻟﻜﺜﻴﺮ ﻣﻦ ﺍﻟﻤﻮﻇﻔﻴﻦ ﻓﻲ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ )ﺍﻟﺠﺮﺍﺣﻲ‪ (2018 ،‬ﻭﻳﺒﺪﻭ ﺃﻥ ﺇﺿﻔﺎء ﺍﻟﻄﺎﺑﻊ ﺍﻹﻧﺴﺎﻧﻲ ﻋﻠﻰ ﺍﻟﺠﻬﺎﺕ‬ ‫‪AAAJ‬‬
‫ﺍﻟﻔﺎﻋﻠﺔﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺔ ﻳﺴﺎﻋﺪ‪ .‬ﻭﻣﻦ ﺛﻢ‪ ،‬ﺗﻌُﻄﻰ ﺍﻟﺮﻭﺑﻮﺗﺎﺕ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺃﺳﻤﺎء ﺑﺸﺮﻳﺔ )ﻣﺜﻞ ﺭﻭﺑﺮﺗﺎ(‬
‫‪35,9‬‬
‫ﻭﺗﺘﻮﺍﺻﻞﺑﻄﺮﻕ ﻣﺄﻟﻮﻓﺔ ﻟﻠﻌﺎﻣﻠﻴﻦ ﻓﻲ ﺍﻟﻤﻜﺎﺗﺐ )ﻻﻳﺘﻨﺮ ﻫﺎﻧﻴﺘﺴﺪﺭﻭﺁﺧﺮﻭﻥ‪.(2021،.‬‬
‫ﺍﻟﺜﻘﺔ‪،‬ﻭﺑﺸﻜﻞ ﺃﻛﺜﺮ ﺗﺤﺪﻳﺪﺍً‪ ،‬ﺍﻟﺠﺪﺍﺭﺓ ﺑﺎﻟﺜﻘﺔ ﻓﻲ ﻫﺬﻩ ﺍﻟﺤﺎﻟﺔ ﻳﻤﻜﻦ ﺍﻋﺘﺒﺎﺭﻫﺎ ﺣﺎﻓﺰﺍً ﻷﻱ ﻭﻛﺎﻟﺔ ﻭﻣﺸﺎﺭﻛﺔ‬
‫ﺫﺍﺕﻣﻌﻨﻰ‪ ،‬ﻭﺑﺎﻟﺘﺎﻟﻲ ﻛﺸﺮﻁ ﺃﺳﺎﺳﻲ ﻟﻠﺴﻠﻮﻙ ﺍﻷﺧﻼﻗﻲ‪ .‬ﺇﺫﺍ ﻛﺎﻥ ﺍﻟﺒﺸﺮ ﻻ ﻳﺜﻘﻮﻥ ﻓﻲ ﻋﻤﻠﻴﺎﺕ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ‬
‫ﺍﻟﺘﻲﻳﻌﺘﻤﺪﻫﺎ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺘﻲ ﺗﺠﺮﻱ ﻓﻲ ﺍﻟﺨﻠﻔﻴﺔ‪ ،‬ﻓﻠﻦ ﻳﺘﻢ ﺍﺗﺨﺎﺫ ﻫﺬﻩ ﺍﻟﻘﺮﺍﺭﺍﺕ )‬
‫ﺍﻧﻌﺪﺍﻡﺍﻟﺜﻘﺔ ﺍﻟﻤﺆﺳﺴﻴﺔ(‪ .‬ﻋﻼﻭﺓ ﻋﻠﻰ ﺫﻟﻚ‪ ،‬ﺣﺘﻰ ﻟﻮ ﻛﺎﻥ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻣﻮﺛﻮﻗﺎً ﺑﻤﺎ ﻳﻜﻔﻲ ﻟﻠﺘﻮﺻﻞ ﺇﻟﻰ‬
‫ﺍﻻﺳﺘﻨﺘﺎﺟﺎﺕﺍﻟﺼﺤﻴﺤﺔ ﻭﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﺼﺤﻴﺤﺔ‪ ،‬ﻓﺈﻥ ﻋﺪﻡ ﺛﻘﺔ ﺍﻟﺒﺸﺮ ﻳﻌﺘﻤﺪ ﻋﻠﻰ ﻋﻮﺍﻣﻞ ﻋﻘﻼﻧﻴﺔ )ﻣﺜﻞ‬ ‫‪124‬‬
‫ﺍﻻﻓﺘﻘﺎﺭﺇﻟﻰ ﻣﺒﺎﺩﺉ ﺗﻮﺟﻴﻬﻴﺔ ﺃﺧﻼﻗﻴﺔ ﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ( ﺃﻭ ﻋﻮﺍﻣﻞ ﻏﻴﺮ ﻋﻘﻼﻧﻴﺔ )ﻣﺜﻞ ﺭﻓﺾ‬
‫ﺗﻠﻘﻲﺍﻷﻭﺍﻣﺮ ﻣﻦ ﺍﻵﻻﺕ(‪ ( .‬ﻗﺪ ﻳﻌﺮﺽ ﻟﻠﺨﻄﺮ ﺗﻨﻔﻴﺬ ﻣﺜﻞ ﻫﺬﻩ ﺍﻟﻘﺮﺍﺭﺍﺕ )ﺍﻧﻌﺪﺍﻡ ﺍﻟﺜﻘﺔ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ(‪.‬‬
‫ﻭﺑﺎﻟﺘﺎﻟﻲ‪،‬ﺇﻟﻰ ﺟﺎﻧﺐ ﺍﻟﻌﻤﻞ ﻛﻤﺤﻔﺰ ﻟﻠﺴﻠﻮﻙ ﺍﻷﺧﻼﻗﻲ ﻓﻲ ﻧﻤﻮﺫﺝ ﺍﻟﺮﺍﺣﺔ‪ ،‬ﻳﻤﻜﻦ ﺃﻳﻀﺎً ﺍﻋﺘﺒﺎﺭ ﺍﻷﺷﻜﺎﻝ‬
‫ﺍﻟﻤﺨﺘﻠﻔﺔﻟﻠﺜﻘﺔ ﺑﻤﺜﺎﺑﺔ ﻭﺳﻴﻂ ﻗﻮﻱ ﻟﺠﻤﻴﻊ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻷﺧﻼﻗﻴﺔ ﺍﻷﺧﺮﻯ‪ ،‬ﻭﺑﺎﻟﺘﺎﻟﻲ ﻓﻬﻲ ﺩﺍﺉﻤﺎً ﻣﺎ ﺗﺘﻌﻠﻖ‬
‫ﺑﺸﻜﻞﻏﻴﺮ ﻣﺒﺎﺷﺮ ﺑﺠﻤﻴﻊ ﺍﻟﻤﻜﻮﻧﺎﺕ ﺍﻷﺭﺑﻌﺔ ﻓﻲ ﻧﻤﻮﺫﺝ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ ﺍﻟﺨﺎﺹ ﺑﻨﺎ‪.‬‬

‫ﺑﺎﺧﺘﺼﺎﺭ‪،‬ﻻ ﺗﺆﺛﺮ ﺟﻤﻴﻊ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻷﺧﻼﻗﻴﺔ ﺍﻟﺘﻲ ﺗﻢ ﺗﺤﺪﻳﺪﻫﺎ ﻋﻠﻰ ﻣﻜﻮﻧﺎﺕ ﺭﻳﺴﺖ ﺍﻷﺭﺑﻌﺔ ﻻﺗﺨﺎﺫ‬
‫ﺍﻟﻘﺮﺍﺭﺍﺕﺍﻷﺧﻼﻗﻴﺔ ﺑﺸﻜﻞ ﻣﺘﺴﺎﻭ‪ ٍ،‬ﻛﻤﺎ ﺗﻢ ﺗﻠﺨﻴﺼﻬﺎ ﻭﺗﻮﺿﻴﺤﻬﺎ ﻓﻲﺷﻜﻞ ‪ .1‬ﻭﻓﻲ ﺣﻴﻦ ﻳﻤﻜﻦ ﺍﻟﻨﻈﺮ ﺇﻟﻰ‬
‫ﺍﻟﺠﺪﺍﺭﺓﺑﺎﻟﺜﻘﺔ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﺣﺎﻓﺰﺍ ًﻭﺷﺮﻃﺎ ًﺃﺳﺎﺳﻴﺎ ًﻟﻠﺘﻐﻠﺐ ﻋﻠﻰ ﺃﻱ ﻣﻦ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻷﺭﺑﻌﺔ ﺍﻟﻤﺤﺘﻤﻠﺔ ﺍﻷﺧﺮﻯ‪،‬‬
‫ﻓﺈﻥﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻷﺧﺮﻯ ﻋﺎﺩﺓ ﻣﺎ ﺗﺆﺛﺮ ﻓﻲ ﺍﻟﻐﺎﻟﺐ )ﻭﻟﻜﻦ ﻟﻴﺲ ﺣﺼﺮﻳﺎ ً( ﻋﻠﻰ ﻋﻨﺼﺮ ﻭﺍﺣﺪ ﺃﻭ ﻋﻨﺼﺮﻳﻦ ﻓﻘﻂ‪.‬‬
‫ﻭﻫﻨﺎﻙﺣﺎﻟﺔ ﺃﺧﺮﻯ ﻣﺜﻴﺮﺓ ﻟﻼﻫﺘﻤﺎﻡ ﻭﻫﻲ ﺗﺤﺪﻱ ﺍﻟﺸﻔﺎﻓﻴﺔ‪ ،‬ﺍﻟﺬﻱ ﻛﺎﻥ ﻳﻨُﻈﺮ ﺇﻟﻴﻪ ﻋﻠﻰ ﺃﻧﻪ ﻳﺨﻔﻒ ﻣﻦ ﺗﺄﺛﻴﺮ‬
‫ﺍﻟﺘﺤﺪﻱﺍﻟﻤﺘﻌﻠﻖ ﺑﺎﻟﻤﻮﺿﻮﻋﻴﺔ ﻋﻠﻰ ﺍﻟﺤﻜﻢ ﺍﻷﺧﻼﻗﻲ ﻭﻣﻜﻮﻧﺎﺕ ﺍﻟﺪﺍﻓﻊ ﺍﻷﺧﻼﻗﻲ ﻭﻳﺒﻨﻲ ﺃﻳﻀﺎً ﺳﺎﺑﻘﺔ‬
‫ﻟﻠﻤﺴﺎءﻟﺔ‪.‬‬

‫ﺷﻜﻞ‪.1‬‬
‫ﺍﻟﻨﺘﺎﺉﺞﻣﻠﺨﺼﺔ‪:‬‬
‫ﺍﻟﺘﺤﺪﻳﺎﺕﺍﻷﺧﻼﻗﻴﺔ ﻭ‬
‫ﻋﻼﻗﺎﺗﻬﻢﺍﻟﻤﺤﺘﻤﻠﺔ ﺑﻨﻤﻮﺫﺝ‬
‫ﺭﻳﺴﺖ‬
‫ﻋﻠﻰﺃﺳﺎﺱ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﻛﻠﻤﺔﺗﺤﺬﻳﺮ ﻭﺍﺣﺪﺓ‪ ،‬ﺑﻴﻨﻤﺎ ﻛﻨﺎ ﻗﺎﺩﺭﻳﻦ ﻋﻠﻰ ﺗﺤﺪﻳﺪ ﺍﻟﺘﺄﺛﻴﺮﺍﺕ ﺍﻟﻤﺤﺘﻤﻠﺔ ﻟﻠﺘﺤﺪﻳﺎﺕ ﻋﻠﻰ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ‬
‫ﻗﺮﺍﺭ‬ ‫ﺍﻷﺧﻼﻗﻴﺔ‪،‬ﻓﺈﻥ ﻗﻮﺓ ﻫﺬﻩ ﺍﻟﺘﺄﺛﻴﺮﺍﺕ ﻋﻠﻰ ﺍﻟﻤﻜﻮﻧﺎﺕ ﺍﻟﻔﺮﺩﻳﺔ ﻓﻲ ﻧﻤﻮﺫﺝ ﺭﻳﺴﺖ ﻗﺪ ﻳﺘﻢ ﺍﻟﺘﺤﻜﻢ ﻓﻴﻬﺎ ﻣﻦ‬
‫ﺧﻼﻝﻣﺴﺘﻮﻯ ﺍﻟﺘﻌﺎﻭﻥ ﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻵﻟﺔ ﻭﻣﺎ ﻳﺘﺼﻞ ﺑﺬﻟﻚ ﻣﻦ ﺗﻮﺯﻳﻊ ﺍﻟﻤﻬﺎﻡ ﻭﺍﻟﻮﻛﺎﻟﺔ )ﺍﻟﺠﺮﺍﺣﻲ‪;2018 ،‬‬
‫ﺻﻨﻊﻓﻲ‬ ‫ﻣﻮﻧﻮﻛﻮﻭﺁﺧﺮﻭﻥ‪.(2020،.‬‬
‫ﻣﺤﺎﺳﺒﺔ‬

‫ﺍﻟﻤﻨﺎﻗﺸﺔ‪:‬ﺍﻟﻤﺴﺎﻫﻤﺎﺕ ﻭﺍﻵﺛﺎﺭ ﻭﺍﻟﺘﻮﻗﻌﺎﺕ‬

‫‪125‬‬ ‫ﻓﻲﺍﻟﻘﺴﻢ ﺍﻟﺴﺎﺑﻖ ﻗﻤﻨﺎ ﺑﺪﺭﺍﺳﺔ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻷﺧﻼﻗﻴﺔ ﺍﻟﺴﺎﺉﺪﺓ ﺍﻟﺘﻲ ﺗﻢ ﺗﺤﺪﻳﺪﻫﺎ ﻭﺗﺄﺛﻴﺮﻫﺎ ﻋﻠﻰ ﺍﻟﻤﻜﻮﻧﺎﺕ‬
‫ﺍﻟﻤﺨﺘﻠﻔﺔﻓﻲ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ ﻓﻲ ﺭﻳﺴﺖ‪ .‬ﻓﻲ ﺍﻹﻋﺪﺍﺩ ﺍﻟﻤﺜﺎﻟﻲ ﻟﻠﺘﻌﺎﻭﻥ ﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻵﻟﺔ‪،‬‬
‫ﻳﻤﻜﻦﻟﻠﻌﻘﻞ ﺍﻟﺒﺸﺮﻱ ﺃﻥ ﻳﻔﻜﺮ ﻭﻳﺘﺨﺬ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﻨﻬﺎﺉﻴﺔ‪ ،‬ﻓﻲ ﺣﻴﻦ ﺃﻥ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻳﺠﻤﻊ ﺍﻟﺒﻴﺎﻧﺎﺕ‬
‫ﺍﻷﻭﻟﻴﺔﻭﻳﺤﻠﻠﻬﺎ ﻭﻳﻘﺪﻡ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﻨﺎﺗﺠﺔ ﺍﻟﻤﺼﻤﻤﺔ ﺗﻠﻘﺎﺉﻴﺎً ﻷﻏﺮﺍﺽ ﻣﺨﺘﻠﻔﺔ )ﺭﺍﻳﺶ ﻭﻛﺮﺍﻛﻮﻓﺴﻜﻲ‪،‬‬
‫‪ .(2021‬ﻋﻼﻭﺓ ﻋﻠﻰ ﺫﻟﻚ‪ ،‬ﻳﻮﺿﺢ ﺍﻟﻔﺤﺺ ﺍﻟﺘﻔﺼﻴﻠﻲ ﻟﻠﻤﻜﻮﻧﺎﺕ ﺍﻟﻔﺮﺩﻳﺔ ﻓﻲ ﻧﻤﻮﺫﺝ ﺭﻳﺴﺖ ﺃﻳﻀﺎً ﺿﺮﻭﺭﺓ‬
‫ﻓﻬﻢﻗﺎﺩﺓ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﻴﻦ ﻟﻜﻴﻔﻴﺔ ﺍﻻﺳﺘﺨﺪﺍﻡ ﺍﻟﻜﻒء ﻭﺍﻟﻈﺮﻓﻲ ﻟﻠﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ )ﺑﺮﻭﺟﻬﺎﻡ ﻭﻫﺎﺭ‪،‬‬
‫‪;2017‬ﻻﻳﺘﻨﺮ ﻫﺎﻧﻴﺘﺴﺪﺭﻭﺁﺧﺮﻭﻥ‪ (2021،.‬ﻭﺃﻳﻦ ﻗﺪ ﺗﻜﻮﻥ ﺣﺪﻭﺩ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ )ﻟﻮﺳﺒﻴﺸﻠﺮ ﻭﻟﻴﻨﺮ‪2021 ،‬‬
‫(‪ .‬ﻳﺘﻌﻴﻦ ﻋﻠﻰ ﺍﻟﻤﻨﻈﻤﺎﺕ ﺿﻤﺎﻥ ﻭﺟﻮﺩ ﻋﻼﻗﺔ ﺇﻧﺴﺎﻧﻴﺔ ﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻵﻟﺔ ﻣﻦ ﺧﻼﻝ ﺗﻮﺟﻴﻪ ﺍﻟﻌﻤﻠﻴﺎﺕ‬
‫ﺫﺍﺕﺍﻟﺼﻠﺔ ﻭﺇﺩﺍﺭﺗﻬﺎ ﺑﻌﻨﺎﻳﺔ‪.‬‬

‫ﻗﺪﺗﻜﻮﻥ ﺇﺣﺪﻯ ﺍﻟﻮﺟﺒﺎﺕ ﺍﻟﺴﺮﻳﻌﺔ ﺍﻟﻤﺴﺘﻔﺎﺩﺓ ﻣﻦ ﺍﻟﺮﺅﻯ ﺍﻟﻤﺠﻤﻌﺔ ﻟﻬﺬﺍ ﺍﻟﺒﺤﺚ ﻫﻲ ﺿﺮﻭﺭﺓ ﺇﻧﺸﺎء )ﺃﻭ‬
‫ﺗﻮﺳﻴﻊﻧﻄﺎﻕ( ﻟﺠﻨﺔ ﺣﻮﻛﻤﺔ ﺩﺍﺧﻞ ﺍﻟﺸﺮﻛﺔ ﻟﻺﺷﺮﺍﻑ ﻭﺍﻟﺘﺪﻗﻴﻖ )ﺩﺍﺧﻠﻴﺎً( ﻋﻠﻰ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﺫﺍﺕ ﺍﻟﺼﻠﺔ‪ .‬ﻳﻤﻜﻦ ﻟﻬﺬﻩ ﺍﻟﻠﺠﻨﺔ ﺃﻥ ﺗﺪﺭﺱ ﺑﺸﻜﻞ ﻧﻘﺪﻱ ﺗﻄﻮﻳﺮ‬
‫ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕﻭﺗﻌﻠﻢ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻣﻦ ﺧﻼﻝ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﻘﺪﻣﺔ ﺑﺎﻹﺿﺎﻓﺔ ﺇﻟﻰ ﺗﺪﺭﻳﺐ ﺍﻟﻤﺴﺘﺨﺪﻣﻴﻦ‬
‫ﺍﻟﻤﻌﻨﻴﻴﻦ؛ﻭﻣﻦ ﺛﻢ ﻣﺮﺍﺟﻌﺔ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﻤﺘﺨﺬﺓ ﻓﻲ ﻣﺜﻞ ﻫﺬﻩ ﺍﻟﺘﻌﺎﻳﺶ ﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻵﻟﺔ‪ .‬ﻭﻳﻤﻜﻦ ﻟﻠﺠﻨﺔ‬
‫ﺣﻮﻛﻤﺔﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻫﺬﻩ ﺃﻳﻀﺎً ﻭﺿﻊ ﻣﺒﺎﺩﺉ ﺗﻮﺟﻴﻬﻴﺔ ﺃﺧﻼﻗﻴﺔ ﻟﻤﺴﺘﻘﺒﻞ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺍﻷﻛﺜﺮ‬
‫ﺍﺳﺘﻘﻼﻟﻴﺔﻭﺗﺤﺪﻳﺪ ﺍﻷﺿﺮﺍﺭ ﺍﻟﻤﺤﺘﻤﻠﺔ ﺫﺍﺕ ﺍﻟﺼﻠﺔ ﺑﺎﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﺍﻟﻤﺴﺘﻨﺪﺓ ﺇﻟﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪.‬ﺑﺪﺍﻫﺔ‬
‫ﻟﻠﺘﻮﺻﻞﺇﻟﻰ ﻟﻮﺍﺉﺢ ﻣﺤﺪﺩﺓ‪ .‬ﺳﺘﺤﺘﺎﺝ ﺍﻷﺑﺤﺎﺙ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ ﺣﻮﻝ ﻫﺬﺍ ﺍﻷﻣﺮ ﺇﻟﻰ ﺍﻟﺠﻤﻊ ﺑﻴﻦ ﻭﺟﻬﺎﺕ ﺍﻟﻨﻈﺮ‬
‫ﺍﻹﻧﺴﺎﻧﻴﺔﻭﺍﻟﻘﺎﻧﻮﻧﻴﺔ‪/‬ﺍﻟﺤﻮﻛﻤﺔ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ‪/‬ﺍﻟﺘﺪﻗﻴﻖ ﻭﻋﻠﻮﻡ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻟﻤﻌﺎﻟﺠﺔ ﺃﺳﺉﻠﺔ ﻣﺜﻞ ﻃﺒﻴﻌﺔ‬
‫ﺍﻟﻌﺪﺍﻟﺔﻓﻲ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺃﻭ ﺍﻹﺩﺍﺭﺓ ﺍﻟﺠﻴﺪﺓ )ﺍﻟﻨﻤﻮﺫﺟﻴﺔ( ﻟﻠﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﺃﻭ ﺃﻓﻀﻞ ﺍﻟﻤﻤﺎﺭﺳﺎﺕ‬
‫ﺍﻟﻤﺘﻌﻠﻘﺔﺑﺎﻟﺘﻨﻤﻴﺔ‪ .‬ﺍﻟﺘﺪﺭﻳﺐ ﻭﺍﺳﺘﺨﺪﺍﻡ ﺍﻷﻧﻈﻤﺔ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ )ﺃﻧﺪﺭﻭ‬
‫ﻭﺁﺧﺮﻭﻥ‪;2021،.‬ﺑﺮﻳﻨﺎﻥﻭﺁﺧﺮﻭﻥ‪;2019،.‬ﻛﻮﻟﻴﻦ ﻭﺑﺮﻳﻨﺎﻥ‪ .(2017 ،‬ﻭﻣﻦ ﺷﺄﻥ ﻫﺬﻩ ﺍﻟﻤﺴﺎﻋﻲ ﺃﻳﻀﺎً ﺃﻥ ﺗﺮﺗﺒﻂ‬
‫ﺑﺸﻜﻞﺟﻴﺪ ﺑﺎﻷﺑﺤﺎﺙ ﻭﺍﻟﻤﻤﺎﺭﺳﺎﺕ ﺍﻟﺠﺎﺭﻳﺔ ﺑﺸﺄﻥ ﻣﺤﺎﺳﺒﺔ ﺍﺳﺘﺪﺍﻣﺔ ﺍﻟﺸﺮﻛﺎﺕ ﻭﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ ﻋﻨﻬﺎ )‬
‫ﺟﺮﻳﺴﺎﺭﺩﻭﺁﺧﺮﻭﻥ‪;2020،.‬ﻣﻴﺘﻨﻴﻚﻭﺁﺧﺮﻭﻥ‪ (2021،.‬ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ ﺑﺎﻟﻌﻮﺍﻣﻞ ﺍﻟﺒﻴﺉﻴﺔ ﻭﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻭﺍﻟﺤﻮﻛﻤﺔ‬
‫)‪ .(ESG‬ﺑﻌﺪ ﻛﻞ ﺷﻲء‪ ،‬ﺳﻴﻜﻮﻥ ﻟﻠﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﻭﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺗﺄﺛﻴﺮ ﻗﻮﻱ ﻋﻠﻰ ﺍﺳﺘﺪﺍﻣﺔ ﺍﻟﺸﺮﻛﺔ‪،‬‬
‫ﺑﻞﻭﺭﺑﻤﺎ ﻳﻜﻮﻧﺎ ﻓﻌﺎﻟﻴﻦ ﻓﻲ ﺿﻤﺎﻥ ﺗﻘﺎﺭﻳﺮ ﺍﻻﺳﺘﺪﺍﻣﺔ )ﺑﻮﻳﺮﺍﻝﻭﺁﺧﺮﻭﻥ‪;2019،.‬ﺳﻴﻠﻔﻮﻻ ﻭﻓﻴﻨﺎﺭﻱ‪.(2021 ،‬‬
‫ﻭﺑﺎﻟﺘﺎﻟﻲ‪،‬ﻧﺘﻮﻗﻊ ﺃﻥ ﺗﺼﺒﺢ ﺍﻟﺤﻮﻛﻤﺔ )ﺍﻟﻨﻤﻮﺫﺟﻴﺔ( ﺍﻟﺠﻴﺪﺓ ﻟﻠﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻭﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﺟﺰءﺍً ﻣﻦ‬
‫ﻣﻤﺎﺭﺳﺎﺕﺍﻟﻀﻤﺎﻥ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ )ﻋﻠﻰ ﻏﺮﺍﺭ ﻧﻤﺎﺫﺝ ﻣﺨﺎﻃﺮ ﺍﻟﺘﺪﻗﻴﻖ( ﻭﺃﻥ ﺗﺆﺛﺮ ﻋﻠﻰ ﺍﻷﻗﻞ ﻋﻠﻰ ﺩﺭﺟﺔ ‪G‬‬
‫ﻟﻌﻮﺍﻣﻞ‪.ESG‬‬

‫ﺗﺴﺎﻫﻢﻫﺬﻩ ﺍﻟﻤﻘﺎﻟﺔ ﺃﻳﻀﺎً ﻓﻲ ﺍﻷﺩﺑﻴﺎﺕ ﺍﻟﻤﺘﻌﻠﻘﺔ ﺑﺎﻟﻤﺤﺎﺳﺒﺔ ﺑﺎﻋﺘﺒﺎﺭﻫﺎ ﻣﻤﺎﺭﺳﺔ ﺫﺍﺗﻴﺔ ﻭﻟﻜﻦ ﻓﻲ ﻧﻔﺲ‬
‫ﺍﻟﻮﻗﺖﺗﺘﻮﺳﻂ ﺍﻟﻤﻤﺎﺭﺳﺔ ﻓﻲ ﺳﻴﺎﻕ ﺍﺟﺘﻤﺎﻋﻲ ﻣﺎﺩﻱ )ﻣﻴﻠﺮ ﺁﻧﺪ ﺑﺎﻭﺭ‪ .(2013 ،‬ﻭﻫﻮ ﻳﻔﻌﻞ ﺫﻟﻚ ﻣﻦ ﺧﻼﻝ‬
‫ﺗﻮﻓﻴﺮﻗﺎﻋﺪﺓ ﺻﻠﺒﺔ ﻣﻦ ﺍﻟﺤﺠﺞ ﺍﻟﺘﻲ ﺗﻘﻮﻝ‪ ،‬ﻣﻦ ﻧﺎﺣﻴﺔ‪ ،‬ﺇﻥ ﺍﻟﻨﻈﺎﻡ ﺍﻟﻤﺤﺎﺳﺒﻲ ﺍﻟﻘﺎﺉﻢ ﻋﻠﻰ ﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲﺑﺎﻋﺘﺒﺎﺭﻩ ﺟﻬﺔ ﻓﺎﻋﻠﺔ ﻫﺠﻴﻨﺔ ﻭﻣﺘﺼﻠﺔ ﺑﺎﻟﺸﺒﻜﺔ ﻭﻟﻬﺎ ﺳﻠﻄﺔ ﺗﻘﻴﻴﻤﻴﺔ ﻋﻠﻰ ﺍﻵﺧﺮﻳﻦ ﻻ ﻳﻤﻜﻨﻪ‬
‫ﺍﺗﺨﺎﺫﻗﺮﺍﺭﺍﺕ ﺃﺧﻼﻗﻴﺔ ﺑﻤﻔﺮﺩﻩ ﻷﻧﻪ ﻳﻔﺘﻘﺮ ﺇﻟﻰ ﺍﻟﺸﺮﻭﻁ ﺍﻟﻤﺴﺒﻘﺔ ﺍﻟﻼﺯﻣﺔ ﻣﻦ ﺣﻴﺚ ﻧﻤﻮﺫﺝ ﺭﻳﺴﺖ‪ .‬ﻣﻦ‬
‫ﺍﻟﻤﻜﻮﻧﺎﺕﻛﺴﻮﺍﺑﻖ‪ .‬ﻭﻣﻦ ﻧﺎﺣﻴﺔ ﺃﺧﺮﻯ‪ ،‬ﻧﺠﺪ ﺃﻳﻀﺎً ﺃﻥ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻳﻮﻓﺮ ﺩﻋﻤﺎً ﻗﻮﻳﺎً ﺟﺪﺍً ﻟﻠﺠﻬﺎﺕ‬
‫ﺍﻟﻔﺎﻋﻠﺔﺍﻷﺧﺮﻯ ﻭﻳﻌﺰﺯ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻟﻤﻨﻬﺠﻴﺔ ﺍﻟﺸﺎﻣﻠﺔ ﻣﻦ ﺧﻼﻝ ﺭﺑﻂ ﺍﻟﺠﻬﺎﺕ ﺍﻟﻔﺎﻋﻠﺔ ﺍﻟﻤﺘﻔﺮﻗﺔ ﻋﻠﻰ‬
‫ﻧﻄﺎﻕﻭﺍﺳﻊ ﻓﻲ ﻛﺜﻴﺮ ﻣﻦ ﺍﻷﺣﻴﺎﻥ ﻭﻣﺰﻳﺪ ﻣﻦ ﺍﻟﻤﺠﺎﻻﺕ ﺍﻟﻐﻨﻴﺔ ﺑﺎﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﺘﻲ ﻟﻢ ﻳﻜﻦ ﻣﻦ ﺍﻟﻤﻤﻜﻦ‬
‫ﺍﻟﻮﺻﻮﻝﺇﻟﻴﻬﺎ ﻓﻲ ﺍﻟﺴﺎﺑﻖ ﺑﺴﺒﺐ ﺍﻟﻘﻴﻮﺩ ﺍﻟﻤﻌﺮﻓﻴﺔ‪ .‬ﻭﺍﻷﻛﺜﺮ ﻣﻦ ﺫﻟﻚ‪ ،‬ﺑﻤﺎ ﺃﻥ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻣﺮﺗﺒﻂ‬
‫ﺑﺄﻫﺪﺍﻑﻣﺤﺪﺩﺓ ﻣﺴﺒﻘﺎً ﻭﻻ ﻳﺰﺍﻝ ﺧﺎﺿﻌﺎً ﻟﻈﺮﻭﻑ ﻣﻦ ﺻﻨﻊ ﺍﻹﻧﺴﺎﻥ ﻋﻠﻰ ﺍﻟﺮﻏﻢ ﻣﻦ ﺗﻌﻠﻤﻪ ﺍﻟﻤﺴﺘﻘﻞ‬
‫ﻭﻣﻤﺎﺭﺳﺎﺗﻪﺍﻟﺘﻜﻴﻔﻴﺔ‪ ،‬ﻓﺈﻧﻪ ﺳﻴﻔﺘﻘﺮ ﺩﺍﺉﻤﺎً ﺇﻟﻰ ﻭﻛﺎﻟﺔ ﻣﺴﺘﻘﻠﺔ ﺣﻘﻴﻘﻴﺔ ﺣﺘﻰ ﻟﻮ ﺗﻢ ﻣﻨﺤﻬﺎ ﺭﺳﻤﻴﺎً )ﻣﻮﺭﺍﻱ‬
‫ﻭﺁﺧﺮﻭﻥ‪;2021،.‬ﺗﺎﺳﻴﻠﻲ ﻭﻛﻴﻠﺪﻭﻑ‪;2021 ،‬ﺗﻴﺮ ﺑﻮﺟﺖ ﻭﺳﻜﺎﺑﻴﻨﺲ‪.(2019 ،‬‬
‫ﻳﺠﺐﺃﻥ ﺗﺒﺪﺃ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻴﺔ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﻣﺮﺍﺣﻞ ﺗﻄﻮﻳﺮ‬
‫ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕﺍﻷﺳﺎﺳﻴﺔ‪ ،‬ﻣﻤﺎ ﻳﺘﻄﻠﺐ ﺍﻟﻮﻋﻲ ﺍﻷﺧﻼﻗﻲ ﻟﻠﻤﻄﻮﺭﻳﻦ ﻓﻲ ﻣﺮﺣﻠﺔ ﺍﻟﺘﺼﻤﻴﻢ‬
 ‫ﺍﻟﺴﻤﺎﺡﺑﻘﺎﺑﻠﻴﺔ ﺍﻟﺸﺮﺡ ﻭﺍﻟﺘﺪﻗﻴﻖ ﻻﺣﻘﺎً‪ .‬ﺑﻤﻌﻨﻰ ﺁﺧﺮ‪ ،‬ﺇﺫﺍ ﻟﻢ ﻳﺘﻢ ﺗﻔﻌﻴﻞ ﺍﻟﻌﻨﺼﺮ ﺍﻷﻭﻝ ﻭﺍﻟﺤﻴﻮﻱ ﻟﻠﻮﻋﻲ‬ ‫‪AAAJ‬‬
‫ﺍﻷﺧﻼﻗﻲﺃﺛﻨﺎء ﻋﻤﻠﻴﺔ ﺗﺼﻤﻴﻢ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺔ‪ ،‬ﻓﻘﺪ ﺗﻔﺸﻞ ﺟﻤﻴﻊ ﺧﻄﻮﺍﺕ ﺍﻟﻌﻤﻠﻴﺔ ﺍﻟﺘﺎﻟﻴﺔ‪ .‬ﻓﻲ ﺳﻴﺎﻕ ﻣﻔﺎﻫﻴﻢ‬ ‫‪35,9‬‬
‫ﻓﻴﺒﺮﺣﻮﻝ ﺍﻟﻌﻘﻼﻧﻴﺔ ﺍﻟﺸﻜﻠﻴﺔ ﻭﺍﻟﻤﻮﺿﻮﻋﻴﺔ‪،‬ﻟﻴﻨﺪﺑﻮﻡﻭﺁﺧﺮﻭﻥ‪(2020) .‬ﻭﺑﺎﻟﺘﺎﻟﻲ ﺍﻟﺘﻌﺮﻑ ﻋﻠﻰ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ‬
‫ﺑﺎﻋﺘﺒﺎﺭﻫﺎﺣﺎﻣﻼﺕ ﻓﺎﺉﻘﺔ ﻟﻠﻌﻘﻼﻧﻴﺔ ﺍﻟﺮﺳﻤﻴﺔ )ﺗﻴﺮ ﺑﻮﺟﺖ ﻭﺳﻜﺎﺑﻴﻨﺲ‪ .(2019 ،‬ﻗﺪ ﻳﻌﻨﻲ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ‬
‫ﺍﻟﺨﻮﺍﺭﺯﻣﻲﺍﻟﺬﻱ ﻳﻔﺮﺽ ﻋﻘﻼﻧﻴﺔ ﺭﺳﻤﻴﺔ ﻧﻬﺎﻳﺔ ﺍﻻﺧﺘﻴﺎﺭﺍﺕ ﺍﻟﺒﺸﺮﻳﺔ )ﻭﺑﺎﻟﺘﺎﻟﻲ ﺍﻷﺧﻼﻗﻴﺔ(‪ ،‬ﻟﻴﺲ ﻓﻘﻂ ﻣﻦ‬
‫ﺧﻼﻝﻗﻤﻊ ﺍﻟﻌﻘﻼﻧﻴﺔ ﺍﻟﻤﻮﺿﻮﻋﻴﺔ ﻭﻟﻜﻦ ﺃﻳﻀﺎً ﻣﻦ ﺧﻼﻝ ﺗﺤﻮﻳﻞ ﺍﻟﻌﻘﻼﻧﻴﺔ ﺍﻟﻤﻮﺿﻮﻋﻴﺔ ﺇﻟﻰ ﻋﻘﻼﻧﻴﺔ ﺭﺳﻤﻴﺔ‬
‫ﻋﺒﺮﺇﺿﻔﺎء ﺍﻟﻄﺎﺑﻊ ﺍﻟﺮﺳﻤﻲ‪ .‬ﺑﻤﻌﻨﻰ ﺁﺧﺮ‪ ،‬ﻓﺈﻥ ﺍﻟﻬﺪﻑ ﺍﻟﻤﺘﻤﺜﻞ ﻓﻲ ﺗﺤﻘﻴﻖ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺍﻷﺧﻼﻗﻲ‬
‫ﻳﻔﺮﺽﺗﺤﺪﻳﺎﺕ ﻓﻲ ﺍﻟﻐﺎﻟﺐ ﻋﻠﻰ ﺇﺿﻔﺎء ﺍﻟﻄﺎﺑﻊ ﺍﻟﺮﺳﻤﻲ ﻋﻠﻴﻪ )ﺍﻛﻠﻴﺲ‪ ;2016 ،‬ﻟﻴﺪﻧﺒﺮﻍ‪ (2013 ،‬ﻷﻧﻪ ﻣﻦ‬ ‫‪126‬‬
‫ﺃﺟﻞ"ﺗﻌﻠﻴﻢ" ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺍﻷﺧﻼﻕ ﺍﻟﺒﺸﺮﻳﺔ‪ ،‬ﻳﺠﺐ ﺃﻭﻻ ًﺗﺼﻮﺭ ﻫﺬﻩ‬
‫ﺍﻷﺧﻼﻕ)ﺇﺿﻔﺎء ﺍﻟﻄﺎﺑﻊ ﺍﻟﺮﺳﻤﻲ ﻋﻠﻴﻬﺎ( ﺑﻄﺮﻳﻘﺔ ﻳﻤﻜﻦ ﺗﻌﻠﻤﻬﺎ‪ ،‬ﻭﺑﺎﻟﺘﺎﻟﻲ ﻣﻌﺎﻟﺠﺘﻬﺎ‪ ،‬ﺑﻮﺍﺳﻄﺔ ﺧﻮﺍﺭﺯﻣﻴﺔ )‬
‫ﻟﻴﻨﺪﺑﻮﻡﻭﺁﺧﺮﻭﻥ‪;2016،.‬ﻟﻴﻨﺪﺑﻮﻡﻭﺁﺧﺮﻭﻥ‪.(2020،.‬‬

‫ﺑﻌﺪﺣﺪﻳﺜﻨﺎ ﻓﻲ ﺍﻟﻔﻘﺮﺓ ﺍﻟﺴﺎﺑﻘﺔ ﺣﻮﻝ ﻣﺴﺎءﻟﺔ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ‪ ،‬ﻳﺼﺒﺢ ﻣﻦ ﺍﻟﻮﺍﺿﺢ ﺃﻥ ﺗﺨﺼﻴﺺ ﺳﻠﻄﺔ‬
‫ﺍﺗﺨﺎﺫﺍﻟﻘﺮﺍﺭ ﻟﻠﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻘﻂ ﺳﻴﺆﺩﻱ ﺇﻟﻰ ﻗﺮﺍﺭﺍﺕ ﻏﻴﺮ ﺃﺧﻼﻗﻴﺔ )ﻛﻮﻓﺎﻛﻮﻓﺎﻭﺁﺧﺮﻭﻥ‪;2019،.‬ﻟﻴﺨﺖ‬
‫ﺩﻳﻮﺑﺎﻟﺪﻭﺁﺧﺮﻭﻥ‪;2019،.‬ﻟﻴﻨﺪﺑﻮﻡﻭﺁﺧﺮﻭﻥ‪;2020،.‬ﺯﻭﻟﻮﻭﺁﺧﺮﻭﻥ‪ (2016 ،.‬ﻭﺍﻟﻄﺮﻳﻖ ﺇﻟﻰ ﺍﻷﻣﺎﻡ ﻗﺪ ﻳﻜﻮﻥ‬
‫ﺍﻟﺘﻌﺎﻳﺶﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻵﻟﺔ ﻣﻊ ﻭﺟﻮﺩ ﺿﻮﺍﺑﻂ ﻭﺗﻮﺍﺯﻧﺎﺕ ﺩﻗﻴﻘﺔ‪ .‬ﻫﻨﺎﻙ ﺣﺎﺟﺔ ﻣﺎﺳﺔ ﺇﻟﻰ ﻣﺰﻳﺪ ﻣﻦ ﺍﻟﺒﺤﺚ‬
‫ﺣﻮﻝﻃﺒﻴﻌﺔ ﻫﺬﺍ ﺍﻟﺘﺤﻮﻝ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ )ﻣﻮﻧﻮﻛﻮﻭﺁﺧﺮﻭﻥ‪ (2020،.‬ﻭﺧﺎﺻﺔ ﺟﻠﺐ ﺍﻷﺻﻮﺍﺕ ﺍﻟﻨﺎﻗﺪﺓ ﻭﺭﺑﻤﺎ‬
‫ﺃﻳﻀﺎًﺍﻟﺘﺤﻮﻝ ﻧﺤﻮ ﺍﻟﺘﻔﻜﻴﺮ ﺍﻟﻤﻌﻴﺎﺭﻱ ﺣﻮﻝ ﺍﻟﻄﺮﻳﻘﺔ ﺍﻟﺘﻲ ﻧﺮﻳﺪ ﺑﻬﺎ ﺧﻠﻖ ﻣﺴﺘﻘﺒﻠﻨﺎ ﻓﻲ ﺍﻟﺘﻌﺎﻳﺶ ﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ‬
‫ﻭﺍﻵﻟﺔ‪.‬ﻳﺒﺪﻭ ﻣﻦ ﺍﻟﻀﺮﻭﺭﻱ ﺇﺟﺮﺍء ﻣﻨﺎﻗﺸﺔ ﺃﺧﺮﻯ ﺫﺍﺕ ﺻﻠﺔ ﺣﻮﻝ ﺍﻟﻘﻴﻢ ﺍﻟﻤﺠﺘﻤﻌﻴﺔ ﺍﻟﺘﻲ ﻣﻦ ﺷﺄﻧﻬﺎ ﺃﻥ ﺗﻮﺟﻪ‬
‫ﺗﻨﻔﻴﺬﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻭﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﻓﻲ ﻣﺠﺎﻝ ﺍﻟﻤﺤﺎﺳﺒﺔ‪ .‬ﻫﻞ ﻳﻮﻓﺮ ﺗﺤﺪﻳﺪ ﺍﻷﻫﺪﺍﻑ ﺫﺍﺕ ﺍﻟﻘﻴﻤﺔ‬
‫ﻟﻠﻤﺴﺎﻫﻤﻴﻦﻋﻠﻰ ﺍﻟﻤﺪﻯ ﺍﻟﻘﺼﻴﺮ ﺍﻟﺘﻮﺟﻴﻪ "ﺍﻟﺼﺤﻴﺢ" ﻷﻧﻈﻤﺔ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ؟‬
‫ﻭﺭﺑﻤﺎﻳﻜﻮﻥ ﺍﻟﺘﺨﻔﻴﻒ ﺍﻹﺩﺍﺭﻱ "ﺍﻹﻧﺴﺎﻧﻲ" ﺍﻟﺤﺎﻟﻲ ﻭﺍﻟﺘﻮﺟﻪ ﺍﻟﺬﺍﺗﻲ ﻷﺻﺤﺎﺏ ﺍﻟﻤﺼﻠﺤﺔ ﺍﻟﻘﺎﺉﻢ ﻋﻠﻰ ﺍﻟﻮﻋﻲ‬
‫ﺍﻷﺧﻼﻗﻲﻭﺭﻭﺡ ﺍﻟﻌﺼﺮ ﻣﻔﻘﻮﺩﻳﻦ ﺗﻤﺎﻣﺎ ﻓﻲ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﻫﺬﻩ‪ .‬ﺑﻌﺒﺎﺭﺓ ﺃﺧﺮﻯ‪ ،‬ﻫﻞ ﺗﺆﺩﻱ ﻋﻘﻼﻧﻴﺔ ﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲ‪،‬ﺍﻟﺘﻲ ﺗﺘﺒﻊ ﺑﺪﻗﺔ ﻗﻮﺍﻋﺪ ﺍﻟﻠﻌﺒﺔ ﺍﻟﻤﺴﺘﻔﺎﺩﺓ‪ ،‬ﺣﺘﻤﺎ ًﺇﻟﻰ ﺩﻳﺴﺘﻮﺑﻴﺎ ﻏﻴﺮ ﻣﺮﻏﻮﺏ ﻓﻴﻬﺎ ﺗﻌﺘﻤﺪ ﻋﻠﻰ‬
‫ﻣﺨﻄﻄﺎﺕﻗﻴﻤﺔ ﻣﺘﺄﺻﻠﺔ‪ ،‬ﻭﻟﻜﻨﻬﺎ ﻣﺴﺘﺘﺮﺓ ﻭﻣﺨﻔﻔﺔ ﺟﺰﺉﻴﺎ‪ ً،‬ﻓﻲ ﻣﺠﺘﻤﻌﻨﺎ؟ ﻭﻟﻜﻦ ﻣﺎ ﻫﻮ ﻭﺍﺿﺢ ﻫﻮ ﺃﻧﻪ ﻣﻦ‬
‫ﻣﻨﻈﻮﺭﺍﺟﺘﻤﺎﻋﻲ ﻣﺎﺩﻱ )ﺃﻭﺭﻟﻴﻜﻮﻓﺴﻜﻲ‪ ،(2016 ،‬ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻛﺠﻬﺎﺯ ﻣﺤﺎﺳﺒﻲ ﻣﻊ ﺃﺩﻭﺍﺕ ﺍﻟﺘﻘﻴﻴﻢ‬
‫ﺍﻟﻌﺪﻳﺪﺓﺍﻟﻤﻀﻤﻨﺔ ﻓﻴﻪ ﺳﻴﺸﻜﻞ ﺣﺘﻤﺎ ﺍﻟﻘﻴﻢ ﻭﺍﻟﻤﻘﻴﻤﻴﻦ )ﻛﻮﺭﻧﺒﻴﺮﺟﺮﻭﺁﺧﺮﻭﻥ‪;2017،.‬ﺳﺎﻟﻴﺠﻴﻨﻲﻭﺁﺧﺮﻭﻥ‪،.‬‬
‫‪.(2021‬‬

‫ﻳﻤﻜﻦﺃﻳﻀﺎً ﺍﻟﻌﺜﻮﺭ ﻋﻠﻰ ﻣﻨﻈﻮﺭ ﻣﺜﻴﺮ ﻟﻼﻫﺘﻤﺎﻡ ﻟﻠﺒﺤﺚ ﺍﻟﻨﻈﺮﻱ ﺍﻟﻤﺴﺘﻘﺒﻠﻲ ﻓﻲ ﻫﺬﺍ ﺍﻟﻤﺠﺎﻝ ﻓﻲ‬
‫ﺍﻟﺪﻋﻮﺍﺕﺇﻟﻰ ﻣﺤﺎﺳﺒﺔ ﺃﻛﺜﺮ ﺣﻮﺍﺭﻳﺔ )‪ ،(DA‬ﻋﻠﻰ ﺳﺒﻴﻞ ﺍﻟﻤﺜﺎﻝﻣﺎﻧﻴﺘﻲﻭﺁﺧﺮﻭﻥ‪ .(2021) .‬ﻭﻧﻈﺮﺍً ﻟﻠﻄﺒﻴﻌﺔ‬
‫ﺍﻟﺤﺮﺟﺔﻭﺍﻟﻤﺘﻌﺪﺩﺓ ﺍﻟﺘﺨﺼﺼﺎﺕ )ﺍﻟﻀﺮﻭﺭﻳﺔ( ﻟﻠﺒﺤﺚ ﻓﻲ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ ﻓﻲ ﺍﻟﺴﻴﻨﺎﺭﻳﻮﻫﺎﺕ‬
‫ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔﻟﻠﺘﻌﺎﻭﻥ ﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻵﻟﺔ‪ ،‬ﻳﺒﺪﻭ ﻣﻦ ﺍﻟﺤﻜﻤﺔ ﺇﻋﺎﺩﺓ ﺍﻟﺘﻔﻜﻴﺮ ﻓﻲ ﻃﺒﻴﻌﺔ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ‬
‫ﺍﻟﻤﺤﺎﺳﺒﻴﺔﻛﻜﻞ‪ .‬ﻋﻼﻭﺓ ﻋﻠﻰ ﺫﻟﻚ‪ ،‬ﻓﺈﻥ ﺍﻵﺛﺎﺭ ﺍﻟﻤﺠﺘﻤﻌﻴﺔ ﻟﻌﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲ‪،‬ﺟﻨﺒﺎً ﺇﻟﻰ ﺟﻨﺐ ﻣﻊ ﺍﻟﺘﺤﻮﻝ ﺍﻟﻤﺘﻌﺪﺩ ﺍﻟﻮﺳﺎﺉﻂ ﺍﻟﻤﻌﺘﻤﺪ ﻋﻠﻰ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﻓﻲ ﺇﻋﺪﺍﺩ ﺍﻟﺘﻘﺎﺭﻳﺮ )‬
‫ﺍﻻﺳﺘﺪﺍﻣﺔ( )ﺑﻮﺳﻜﻮ ﻭﻛﻮﺍﺗﺮﻭﻥ‪;2018 ،‬ﻻﺭﻳﻨﺎﺟﺎ ﻭﺑﻴﺒﻴﻨﺠﺘﻮﻥ‪ ;2021 ،‬ﻛﻮﺍﺗﺮﻭﻥﻭﺁﺧﺮﻭﻥ‪ (2021،.‬ﻗﺪ ﺗﺴﺘﻔﻴﺪ‬
‫ﻣﻦﺇﺷﺮﺍﻙ ﺃﺻﺤﺎﺏ ﺍﻟﻤﺼﻠﺤﺔ ﻭﺍﻟﺤﻮﺍﺭ ﻣﻌﻬﻢ ﻓﻲ ﻋﻤﻠﻴﺎﺕ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻟﻤﺤﺪﺩﺓ‪.‬‬

‫ﺇﻟﻰﺟﺎﻧﺐ ﺍﻟﺠﺎﻧﺐ ﺍﻟﻨﻈﺮﻱ‪ ،‬ﻫﻨﺎﻙ ﺁﺛﺎﺭ ﻋﻤﻠﻴﺔ ﻭﺍﺿﺤﺔ ﺟﺪﺍً ﻟﻨﺘﺎﺉﺠﻨﺎ ﻭﻧﻘﺎﺷﻨﺎ‪ .‬ﻭﻣﻊ ﺍﺯﺩﻳﺎﺩ ﻗﻮﺓ ﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲ‪،‬ﻳﺠﺐ ﺗﻄﻮﻳﺮ ﻣﺒﺎﺩﺉ ﺗﻮﺟﻴﻬﻴﺔ ﻭﻫﻴﺎﻛﻞ ﺗﻨﻈﻴﻤﻴﺔ ﺇﺿﺎﻓﻴﺔ ﻟﻠﺤﻔﺎﻅ ﻋﻠﻰ ﺍﻟﺴﻴﻄﺮﺓ ﻋﻠﻴﻪ ﻣﻊ‬
‫ﺍﻻﺳﺘﻔﺎﺩﺓﻣﻦ ﻧﻘﺎﻁ ﻗﻮﺗﻪ ﻭﺗﻌﺪﺩ ﺍﺳﺘﺨﺪﺍﻣﺎﺗﻪ‪ .‬ﻳﺠﺐ ﺃﻥ ﻳﺴﺘﻤﺮ ﺍﻟﺒﺸﺮ ﺩﺍﺉﻤﺎً ﻓﻲ ﻣﻤﺎﺭﺳﺔ ﺍﻟﺴﻴﻄﺮﺓ ﻋﻠﻰ‬
‫ﺗﻨﻔﻴﺬﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻟﻤﺴﺘﻨﺪﺓ ﺇﻟﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻟﻀﻤﺎﻥ ﺍﻟﺴﻠﻮﻙ ﺍﻷﺧﻼﻗﻲ ﻭﺍﻟﻔﺤﺺ ﺍﻟﻤﺴﺘﻤﺮ ﻟﻠﻨﺘﺎﺉﺞ‬
‫ﻭﺍﻵﺛﺎﺭﺍﻷﺧﻼﻗﻴﺔ ﺍﻟﻨﺎﺷﺉﺔ ﻋﻦ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﻓﻲ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪ .‬ﺇﻥ ﻣﺠﺮﺩ ﺗﻄﺒﻴﻖ ﺣﺪﻭﺩ "ﺍﻟﻜﺘﺎﺏ‬
‫ﺍﻟﻤﺪﺭﺳﻲ" ﻓﻲ ﻧﻈﺎﻡ ﻣﺤﺎﺳﺒﻲ ﻗﺎﺉﻢ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺳﻴﺆﺩﻱ ﺇﻟﻰ ﺣﺎﻟﺔ ﻣﻦ ﺍﻟﻮﺍﻗﻊ ﺍﻟﻤﺮﻳﺮ‪ ،‬ﺑﺴﺒﺐ‬
‫ﺍﻟﺘﻨﻔﻴﺬﺍﻟﻌﻘﻼﻧﻲ ﻭﺍﻟﺨﺎﻟﻲ ﻣﻦ ﺍﻷﺧﻼﻕ ﺣﺘﻤﺎ‪ ،‬ﻭﺇﻥ ﻛﺎﻥ ﺑﻜﻔﺎءﺓ ﻋﺎﻟﻴﺔ ﻣﻦ ﻗﺒﻞ ﺍﻵﻻﺕ‪ .‬ﻭﻣﻊ ﺫﻟﻚ‪ ،‬ﻳﺠﺐ ﻋﻠﻰ‬
‫ﻋﻠﻤﺎءﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﺍﻟﻤﻬﺘﻤﻴﻦ ﺑﺎﻵﺛﺎﺭ ﺍﻟﻤﺠﺘﻤﻌﻴﺔ ﺍﻷﻛﺒﺮ ﻟﻠﺘﺪﻗﻴﻖ ﻛﻤﻤﺎﺭﺳﺔ ﻭﻣﺆﺳﺴﺔ ﺃﻥ ﻳﻔﻜﺮﻭﺍ‬
‫ﻓﻲﻣﺜﻞ ﻫﺬﺍ ﺍﻻﺣﺘﻤﺎﻝ ﻟﻠﺒﻘﺎء ﻣﺘﺤﻤﺴﻴﻦ ﻟﻤﻮﺍﺻﻠﺔ ﺍﺳﺘﻜﺸﺎﻑ ﺍﻷﺑﻌﺎﺩ ﺍﻷﺧﻼﻗﻴﺔ ﻟﻠﺘﻘﻨﻴﺎﺕ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ‬
‫ﺍﻟﺬﻛﺎءﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﻣﺠﺎﻟﻨﺎ‪ .‬ﻣﻦ ﻭﺟﻬﺔ ﻧﻈﺮ ﻭﻇﻴﻔﻴﺔ‪ ،‬ﻓﺈﻥ ﻗﻮﺍﻧﻴﻦ ﺃﺳﻴﻤﻮﻑ ﺍﻟﺜﻼﺛﺔ ﻟﻠﺮﻭﺑﻮﺗﺎﺕ ﺗﻔﺸﻞ‬
‫ﺣﺘﻤﺎًﻋﻨﺪﻣﺎ ﻳﺘﻌﻠﻖ ﺍﻷﻣﺮ ﺑﺎﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ ﻓﻲ ﻋﺎﻟﻢ ﻣﺎ‪.‬‬
‫ﻋﻠﻰﺃﺳﺎﺱ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﻧﻈﺎﻡﻣﺤﺎﺳﺒﻲ ﺭﺳﻤﻲ ﻻ ﻳﻌﺘﺒﺮ ﺍﻟﺒﺸﺮ ﺃﻛﺜﺮ ﻣﻦ ﻣﺠﺮﺩ ﻣﺴﺘﻬﻠﻜﻴﻦ ﺃﻭ ﻗﻮﺓ ﻋﻤﻞ‪.‬‬
‫ﻗﺮﺍﺭ‬
‫ﺻﻨﻊﻓﻲ‬
‫ﻣﺤﺎﺳﺒﺔ‬ ‫ﺧﺎﺗﻤﺔ‬
‫ﻟﻘﺪﺷﺮﻋﻨﺎ ﻓﻲ ﺗﻘﺪﻳﻢ ﻣﺤﺎﺩﺛﺔ ﺷﺎﻣﻠﺔ ﻭﻣﺜﺒﺘﺔ ﻭﻧﻘﺪﻳﺔ ﺣﻮﻝ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻷﺧﻼﻗﻴﺔ ﺍﻟﻤﺤﺘﻤﻠﺔ ﻟﻌﻤﻠﻴﺔ ﺻﻨﻊ‬
‫ﺍﻟﻘﺮﺍﺭﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﺍﻟﻤﺠﺎﻝ ﺍﻷﻛﺒﺮ ﻟﻠﻤﺤﺎﺳﺒﺔ ﻟﻤﺴﺎﻋﺪﺓ ﺍﻟﺒﺎﺣﺜﻴﻦ ﻓﻲ ﺩﻓﻊ ﺟﺪﻭﻝ‬
‫‪127‬‬ ‫ﺍﻷﻋﻤﺎﻝﺇﻟﻰ ﺍﻷﻣﺎﻡ ﻭﺍﻟﺴﻤﺎﺡ ﻟﻮﺍﺿﻌﻲ ﺍﻟﺴﻴﺎﺳﺎﺕ ﻭﺍﻟﻤﺪﻳﺮﻳﻦ ﺑﺎﺗﺨﺎﺫ ﻗﺮﺍﺭﺍﺕ ﻣﺴﺘﻨﻴﺮﺓ ﻓﻴﻤﺎ ﻳﺘﻌﻠﻖ‬
‫ﺑﺎﻟﺘﻨﻈﻴﻢ‪.‬ﺍﻟﺘﺤﺪﻳﺎﺕ ﻭﺍﻟﺘﻜﻴﻔﺎﺕ ﺍﻟﻼﺯﻣﺔ‪.‬‬
‫ﻣﻦﺧﻼﻝ ﺍﻟﻨﻈﺮ ﺑﻌﻤﻖ ﻓﻲ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﻤﺤﺘﻤﻠﺔ ﺍﻟﺘﻲ ﺗﻢ ﺗﺤﺪﻳﺪﻫﺎ‪ ،‬ﻭﺍﻟﺘﺄﺛﻴﺮ ﺍﻟﻤﺤﺘﻤﻞ ﻟﻬﺎ ﻋﻠﻰ ﺳﻮﺍﺑﻖ‬
‫ﺍﺗﺨﺎﺫﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ )ﻋﻠﻰ ﺃﺳﺎﺱ ﺍﻟﺮﺍﺣﺔ( ﻓﻲ ﺍﻟﺘﻌﺎﻭﻥ ﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻵﻟﺔ‪ ،‬ﺣﺪﺩﻧﺎ ﺑﻌﺾ ﺍﻟﻤﺠﺎﻻﺕ‬
‫ﺍﻟﺮﺉﻴﺴﻴﺔﺍﻟﺘﻲ ﻳﺠﺐ ﺍﻟﺘﺮﻛﻴﺰ ﻋﻠﻴﻬﺎ‪ .‬ﻭﻛﺎﻥ ﺃﺑﺮﺯﻫﺎ ﺃﻫﻤﻴﺔ ﺗﺤﻘﻴﻖ ﺗﺼﻤﻴﻤﺎﺕ ﺧﻮﺍﺭﺯﻣﻴﺔ ﺷﻔﺎﻓﺔ ﻭﻗﺎﺑﻠﺔ‬
‫ﻟﻠﺘﺪﻗﻴﻖ‪،‬ﻭﺃﻫﻤﻴﺔ ﺗﺤﻘﻴﻖ ﺍﻟﺠﺪﺍﺭﺓ ﺑﺎﻟﺜﻘﺔ‪ ،‬ﻭﺍﻟﻤﺴﺎءﻟﺔ ﺍﻟﻤﺸﺘﺮﻛﺔ ﺍﻟﺤﺘﻤﻴﺔ ﺑﻴﻦ ﺍﻟﺒﺸﺮ ﻭﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﺑﺴﺒﺐﻭﻛﺎﻟﺘﻬﻢ ﺍﻟﻤﺸﺘﺮﻛﺔ‪.‬‬

‫ﻳﻐﻴﺮﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻣﻬﻨﺘﻨﺎ ﻭﺃﻫﻤﻴﺘﻬﺎ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ ﻭﺍﻟﻤﺠﺘﻤﻌﻴﺔ ﺑﺴﺮﻋﺔ‪ .‬ﻭﻓﻲ ﺣﻴﻦ ﻳﺘﻔﻖ ﺍﻟﺒﺎﺣﺜﻮﻥ‬
‫ﻭﺍﻟﻤﻤﺎﺭﺳﻮﻥﻋﻠﻰ ﺃﻫﻤﻴﺔ ﻭﺟﻬﺎﺕ ﺍﻟﻨﻈﺮ ﺍﻷﺧﻼﻗﻴﺔ ﻓﻲ ﻓﻬﻤﻨﺎ ﻟﻬﺬﺍ ﺍﻟﺘﻐﻴﻴﺮ‪ ،‬ﻭﺗﻨﺺ ﺍﻟﺠﻬﺎﺕ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ‬
‫ﺑﺸﻜﻞﺳﺮﻱ ﻋﻠﻰ ﺍﻟﻤﺴﺎءﻟﺔ ﺍﻟﺒﺸﺮﻳﺔ ﺣﺘﻰ ﻓﻲ ﺳﻴﻨﺎﺭﻳﻮﻫﺎﺕ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﺍﻟﻤﻌﻘﺪﺓ‪ ،‬ﻓﺈﻥ ﺍﻟﻌﺪﻳﺪ ﻣﻦ‬
‫ﺍﻟﻤﻨﺎﻗﺸﺎﺕﺍﻟﻤﺮﺗﺒﻄﺔ ﺗﻈﻞ ﻋﻠﻰ ﺍﻟﺴﻄﺢ‪ .‬ﺃﺭﺩﻧﺎ ﻣﻦ ﺧﻼﻝ ﻫﺬﻩ ﺍﻟﻤﻘﺎﻟﺔ ﺭﻓﻊ ﻣﺴﺘﻮﻯ ﺍﻟﻮﻋﻲ ﺑﻀﺮﻭﺭﺓ ﺍﻟﻨﻈﺮ‬
‫ﺑﺸﻜﻞﺃﻋﻤﻖ ﻓﻲ ﻣﻮﺍﺻﻔﺎﺕ ﻭﻋﻤﻠﻴﺎﺕ ﻭﺳﻮﺍﺑﻖ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ ﻟﻤﻮﺍﺟﻬﺔ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﻨﺎﺷﺉﺔ ﻣﻦ‬
‫ﺧﻼﻝﺍﻟﻌﻤﻞ ﻋﻠﻰ ﻣﺴﺘﻮﻯ ﺗﻔﺼﻴﻠﻲ‪.‬‬

‫ﻣﻦﻣﻨﻈﻮﺭ ﻣﻌﻴﺎﺭﻱ‪ ،‬ﺑﻌﺪ ﺍﻟﻌﻤﻞ ﻷﻛﺜﺮ ﻣﻦ ﻋﺎﻣﻴﻦ ﻣﻊ ﺍﻟﻤﺎﺩﺓ‪ ،‬ﺃﺟﻤﻊ ﺍﻟﻤﺆﻟﻔﻮﻥ ﺍﻟﺨﻤﺴﺔ ﻓﻲ ﺭﺃﻳﻬﻢ ﻋﻠﻰ‬
‫ﺃﻥﺍﻟﻄﺮﻳﻘﺔ ﺍﻹﻧﺴﺎﻧﻴﺔ ﺍﻟﻮﺣﻴﺪﺓ ﻟﻠﻤﻀﻲ ﻗﺪﻣﺎً ﻫﻲ ﺍﺳﺘﻬﺪﺍﻑ ﻭﺇﻧﺸﺎء ﺳﻴﻨﺎﺭﻳﻮ ﻟﻠﺘﻌﺎﻭﻥ ﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺬﻱ ﻻ ﻳﺰﺍﻝ ﻳﺴﻤﺢ ﻟﻠﺒﺸﺮ ﻭﺍﻟﻘﻴﻢ ﺍﻟﻤﺠﺘﻤﻌﻴﺔ ﻟﺘﻮﺟﻴﻪ ﻗﺮﺍﺭﺍﺕ ﻣﻌﻴﻨﺔ‪ .‬ﻭﻓﻲ ﻫﺬﺍ‬
‫ﺍﻟﺼﺪﺩ‪،‬ﻳﺠﺐ ﺃﻥ ﺗﻜﻮﻥ ﻗﻮﺓ ﺍﻟﺒﺸﺮ ﻭﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻣﺘﻮﺍﺯﻧﺔ ﺑﻌﻨﺎﻳﺔ‪ ،‬ﻭﺇﻻ ﻓﻠﻦ ﻳﻤﻜﻦ ﺿﻤﺎﻥ ﺍﺗﺨﺎﺫ‬
‫ﺍﻟﻘﺮﺍﺭﺍﺕﺍﻷﺧﻼﻗﻴﺔ ﻓﻲ ﺍﻟﻤﺴﺘﻘﺒﻞ‪.‬‬

‫ﻣﻠﺤﻮﻇﺔ‬

‫‪.1‬ﻟﺘﻮﺿﻴﺢ ﻫﺬﺍ ﺍﻟﺴﻴﺎﻕ ﺑﺸﻜﻞ ﺃﻓﻀﻞ‪ ،‬ﻧﻘﺘﺮﺡ ﻋﻠﻰ ﺍﻟﻘﺎﺭﺉ ﻣﺸﺎﻫﺪﺓ ﻫﺬﺍ ﺍﻟﻔﻴﺪﻳﻮ ﺍﻟﻘﺼﻴﺮ ﻟﻨﻈﺎﻡ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﻘﺎﺉﻢ ﻋﻠﻰ ﺍﻟﺬﻛﺎء‬
‫ﺍﻻﺻﻄﻨﺎﻋﻲ‪.https://tinyurl.com/aaaj-aicontext‬‬

‫ﻣﺮﺍﺟﻊ‬
‫ﺍﻟﻤﺴﺎءﻟﺔﻭﺍﻟﺤﻮﻛﻤﺔ ﻓﻲ ﺍﻟﺴﻌﻲ ﻟﺘﺤﻘﻴﻖ" ‪Abhayawansa, S., Adams, CA and Neesham, C. )2021(,‬‬
‫ﺃﻫﺪﺍﻑﺍﻟﺘﻨﻤﻴﺔ ﺍﻟﻤﺴﺘﺪﺍﻣﺔ‪ :‬ﻭﺿﻊ ﺗﺼﻮﺭ ﻟﻜﻴﻔﻴﺔ ﺧﻠﻖ ﺍﻟﺤﻜﻮﻣﺎﺕ ﻟﻠﻘﻴﻤﺔ‪.‬ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬‬
‫ﺍﻟﻤﺠﻠﺪ‪ 34.‬ﺭﻗﻢ ‪ ،4‬ﺹ ‪.945-923‬‬
‫ﺃﺩﻳﻠﻮﺑﻮ‪،‬ﺁﻱ‪ .‬ﻭﺭﻓﺎﻋﻲ‪ ،‬ﺁﻱ‪" ،(2018) .‬ﻋﺠﺰ ﺍﻟﺜﻘﺔ ﻭﻣﺒﺎﺩﺭﺍﺕ ﻣﻜﺎﻓﺤﺔ ﺍﻟﻔﺴﺎﺩ"‪،‬ﻣﺠﻠﺔ ﺍﻷﻋﻤﺎﻝ‬
‫ﺃﺧﻼﻕﻣﻬﻨﻴﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 163 .‬ﺭﻗﻢ ‪ ،3‬ﺹ ‪.449-429‬‬

‫ﻛﻴﻒﺗﻌﻴﺪ ﻭﺳﺎﺉﻞ ﺍﻟﺘﻮﺍﺻﻞ ﺍﻻﺟﺘﻤﺎﻋﻲ ﺗﺸﻜﻴﻞ ﺍﻟﻌﻤﻞ ﻋﻠﻰ ﺍﻟﻌﻤﻼء ﺍﻟﺒﻌﻴﺪﻳﻦ‪ :‬ﺍﻟﺒﻌﺾ" ‪Agostino, D. and Sidorova, Y. )2017(،‬‬
‫ﺩﻟﻴﻞﺗﺠﺮﻳﺒﻲ"‪،‬ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 30 .‬ﺭﻗﻢ ‪ ،4‬ﺹ ‪.794-777‬‬
‫ﺍﻟﺬﻛﺎءﺍﻻﺻﻄﻨﺎﻋﻲ‪ :‬ﺳﻮﻕ ﺍﻟﻌﻤﻞ ﺍﻟﻐﺎﻣﺾ“ ‪Agrawal, A., Gans, JS and Goldfarb, A. )2019(،‬‬
‫ﺗﺄﺛﻴﺮﺃﺗﻤﺘﺔ ﺍﻟﺘﻨﺒﺆ "‪،‬ﻣﺠﻠﺔ ﺍﻵﻓﺎﻕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 33 .‬ﻋﺪﺩ ‪ ،2‬ﺹ ‪.50-31‬‬
‫ﺩﻓﻊﺣﺪﻭﺩ ﺍﻟﻤﺴﺎءﻟﺔ‪ :‬ﺗﺤﻠﻴﻼﺕ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ“ ‪Ahn, PD and Wickramasinghe, D. )2021(,‬‬
‫ﺍﺣﺘﻮﺍءﻭﺍﻟﺴﻴﻄﺮﺓ ﻋﻠﻰ ﻛﻮﻓﻴﺪ‪ 19-‬ﻓﻲ ﻛﻮﺭﻳﺎ ﺍﻟﺠﻨﻮﺑﻴﺔ”‪.‬ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 34 .‬ﻋﺪﺩ‬
‫‪،6‬ﺹ ‪.1331-1320‬‬
‫ﺍﻟﺤﻄﻴﺒﺎﺕ‪،‬ﻙ‪ .‬ﻭﻓﻮﻥ ﺃﻟﺒﺮﺗﻲ ﺍﻟﺤﻄﻴﺒﺎﺕ‪ ،‬ﺇﻝ‪" ،(2017) .‬ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﻭﺗﻘﺎﺭﻳﺮ ﺍﻟﺸﺮﻛﺎﺕ‪ :‬ﺍﻟﺘﺄﺛﻴﺮﺍﺕ ﻭﺍﻟﺘﺄﺛﻴﺮﺍﺕ"‬
‫ﻣﻔﺎﺭﻗﺎﺕ"‪،‬ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 30 .‬ﺭﻗﻢ ‪ ،4‬ﺹ ‪.873-850‬‬
‫ﺃﻻﺭﻛﻮﻥ‪،‬ﺟﻨﺮﺍﻝ ﻣﻮﺗﻮﺭﺯ‪ ،‬ﻟﻴﻮﻧﺰ‪ ،‬ﺟﻴﻪ ﺑﻲ‪ ،‬ﻛﺮﻳﺴﺘﻨﺴﻦ‪ ،‬ﺟﻲ ﺳﻲ‪ ،‬ﻛﻠﻮﺳﺘﺮﻣﺎﻥ‪ ،‬ﺇﺱ ﺇﻝ‪ ،‬ﺑﺎﻭﺭﺯ‪ ،‬ﻣﺎﺳﺎﺗﺸﻮﺳﺘﺲ‪ ،‬ﺭﺍﻳﺎﻥ‪ ،‬ﺗﻲ ﺟﻴﻪ‪ ،‬ﺟﻴﺴﻮﺏ‪SA ،‬‬
‫ﻭﻭﻳﻦ‪،‬ﻛﻴﻪ ﺗﻲ )‪" ،(2018‬ﺗﺄﺛﻴﺮ ﺍﻟﻤﻴﻞ ﺇﻟﻰ ﺍﻟﺜﻘﺔ ﻭﺗﺼﻮﺭﺍﺕ ﺍﻟﺠﺪﺍﺭﺓ ﺑﺎﻟﺜﻘﺔ ﻋﻠﻰ ﺳﻠﻮﻛﻴﺎﺕ ﺍﻟﺜﻘﺔ ﻓﻲ ﺍﻟﺜﻨﺎﺉﻴﺎﺕ"‪،‬‬
‫ﻃﺮﻕﺍﻟﺒﺤﺚ ﺍﻟﺴﻠﻮﻛﻲ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 50 .‬ﺭﻗﻢ ‪ ،5‬ﺹ ‪.1920-1906‬‬
 ‫ﺍﻟﺸﻔﺎﻓﻴﺔﺍﻟﺘﻨﻈﻴﻤﻴﺔ‪ :‬ﺍﻟﻤﻔﺎﻫﻴﻢ ﻭﺍﻟﺸﺮﻭﻁ“ ‪Albu, OB and Flyverbom, M. )2016(,‬‬ ‫‪AAAJ‬‬
‫ﻭﺍﻟﻌﻮﺍﻗﺐ"ﺍﻷﻋﻤﺎﻝ ﻭﺍﻟﻤﺠﺘﻤﻊ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 58 .‬ﺭﻗﻢ ‪ ،2‬ﺹ ‪.297-268‬‬
‫‪35,9‬‬
‫ﺩﻭﺍﻓﻊﺍﻻﺳﺘﺨﺪﺍﻡ ﻭﺍﻟﻤﻴﺴﺮﻳﻦ ﻭﺍﻟﻌﻘﺒﺎﺕ ﺍﻟﺘﻲ ﺗﻌﺘﺮﺽ ﺗﻄﻮﺭ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﻣﻦ ﻗﺒﻞ" ‪Alles, MG )2015(،‬‬
‫ﻣﻬﻨﺔﺍﻟﺘﺪﻗﻴﻖ "ﺁﻓﺎﻕ ﺍﻟﻤﺤﺎﺳﺒﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 29 .‬ﻋﺪﺩ ‪ ،2‬ﺹ ‪.449-439‬‬
‫ﺍﻟﺮﺅﻳﺔﺩﻭﻥ ﻣﻌﺮﻓﺔ‪ :‬ﻗﻴﻮﺩ ﺍﻟﺸﻔﺎﻓﻴﺔ ﺍﻟﻤﺜﺎﻟﻴﺔ“ ‪Ananny, M. and Crawford, K. )2018(،‬‬
‫ﻭﺗﻄﺒﻴﻘﻪﻋﻠﻰ ﺍﻟﻤﺴﺎءﻟﺔ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺔ"‪.‬ﺍﻹﻋﻼﻡ ﺍﻟﺠﺪﻳﺪ ﻭﺍﻟﻤﺠﺘﻤﻊ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 20 .‬ﺭﻗﻢ ‪ ،3‬ﺹ ‪.989-973‬‬
‫‪128‬‬
‫ﺃﻧﺪﺭﺳﻮﻥ‪،‬ﺱ‪.‬ﻝ‪" ،(2007) .‬ﻗﻮﺍﻧﻴﻦ ﺃﺳﻴﻤﻮﻑ ﺍﻟﺜﻼﺛﺔ ﻟﻠﺮﻭﺑﻮﺗﺎﺕ ﻭﺃﺧﻼﻗﻴﺎﺕ ﺍﻵﻟﺔ"‪،‬ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻭﺍﻟﻤﺠﺘﻤﻊ‪,‬‬
‫ﺍﻟﻤﺠﻠﺪ‪ 22.‬ﻋﺪﺩ ‪ ،4‬ﺹ ‪.493-477‬‬
‫ﺗﺤﻮﻝﺣﻮﻛﻤﺔ ﺍﻟﺸﺮﻛﺎﺕ‪ :‬ﺍﻟﺘﺤﺮﻳﺮ“ ‪Andreou, PC, Lambertides, N. and Philip, D. )2021(,‬‬
‫ﻣﺮﺍﺟﻌﺔ"‪،‬ﻣﺮﺍﺟﻌﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺒﺮﻳﻄﺎﻧﻴﺔ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 53 .‬ﺭﻗﻢ ‪ ،101020 ،4‬ﺩﻭﻯ‪.10.1016/j.bar.2021.101020:‬‬
‫ﺍﻟﻼﺉﺤﺔﺍﻟﻌﺎﻣﺔ ﻟﺤﻤﺎﻳﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻓﻲ ﻋﺼﺮ ﺍﻟﻤﺮﺍﻗﺒﺔ“ ‪Andrew, J. and Baker, M. )2019(،‬‬
‫ﺍﻟﺮﺃﺳﻤﺎﻟﻴﺔ"‪،‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 168 .‬ﺭﻗﻢ ‪ ،3‬ﺹ ‪.578-565‬‬
‫‪:‬ﺍﻹﻣﻜﺎﻧﺎﺕﺍﻟﺠﺬﺭﻳﺔ ﻟﻠﺘﺴﺮﻳﺒﺎﺕ ﻓﻲ ﻣﺸﺮﻭﻉ ﻣﺤﺎﺳﺒﺔ ﺍﻟﻈﻞ“ ‪Andrew, J. and Baker, M. )2020(,‬‬
‫ﻗﻀﻴﺔﺍﻟﻤﺼﺎﻟﺢ ﺍﻟﻨﻔﻄﻴﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ ﻓﻲ ﻧﻴﺠﻴﺮﻳﺎ”‪.‬ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﻭﺍﻟﻤﺠﺘﻤﻊ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،101101 ،82 .‬ﺩﻭﻯ‪:‬‬
‫‪.10.1016/j.aos.2019.101101‬‬
‫ﺇﻃﺎﺭﻋﻤﻞ ﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺮﺍﺟﻌﻴﻦ“ ‪Appelbaum, D., Showalter, DS, Sun, T. and Vasarhelyi, MA )2020(،‬‬
‫ﻣﺤﻮﺍﻷﻣﻴﺔ‪ :‬ﻣﻮﻗﻒ ﻣﻌﻴﺎﺭﻱ”‪.‬ﺁﻓﺎﻕ ﺍﻟﻤﺤﺎﺳﺒﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 35 .‬ﺭﻗﻢ ‪ ،2‬ﺹ ‪.25-5‬‬
‫ﺣﻮﻛﻤﺔﻭﺳﺎﺉﻞ ﺍﻟﺘﻮﺍﺻﻞ ﺍﻻﺟﺘﻤﺎﻋﻲ‪ :‬ﻇﻬﻮﺭ" ‪Arnaboldi، M.، Azzone، G. and Sidorova، Y. )2017a(،‬‬
‫ﻛﺎﺉﻨﺎﺕﺣﺪﻭﺩﻳﺔ ﻫﺠﻴﻨﺔ"ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 30 .‬ﺭﻗﻢ ‪ ،4‬ﺹ ‪.849-821‬‬

‫ﺍﻟﻤﺤﺎﺳﺒﺔﻭﺍﻟﻤﺴﺎءﻟﺔ ﻭﻭﺳﺎﺉﻞ ﺍﻟﺘﻮﺍﺻﻞ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻭﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﻜﺒﺮﻯ" ‪Arnaboldi, M., Busco, C. and Cuganesan, S. )2017b(،‬‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕ‪:‬ﺛﻮﺭﺓ ﺃﻡ ﺩﻋﺎﻳﺔ؟"‪،‬ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 30 .‬ﺭﻗﻢ ‪ ،4‬ﺹ ‪.776-762‬‬

‫ﺩﺭﺍﺳﺔﺇﺛﻨﻮﻏﺮﺍﻓﻴﺔ ﺩﻗﻴﻘﺔ ﻟﻼﺑﺘﻜﺎﺭ ﺍﻟﻘﺎﺉﻢ ﻋﻠﻰ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻜﺒﻴﺮﺓ ﻓﻲ ﺍﻟﻌﺎﻟﻢ“ ‪Arthur, KNA and Owen, R. )2019(,‬‬
‫"ﻗﻄﺎﻉ ﺍﻟﺨﺪﻣﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‪ :‬ﺍﻟﺤﻮﻛﻤﺔ ﻭﺍﻷﺧﻼﻗﻴﺎﺕ ﻭﺍﻟﻤﻤﺎﺭﺳﺎﺕ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ"ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪.‬‬
‫‪160‬ﺭﻗﻢ ‪ ،2‬ﺹ ‪.375-363‬‬
‫ﺑﻴﻜﺮ‪،‬ﻡ‪ .‬ﻭﺃﻧﺪﺭﻭ‪ ،‬ﺝ‪" ،(2019) .‬ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ"‪،‬ﻭﺟﻬﺎﺕ ﻧﻈﺮ ﻧﻘﺪﻳﺔ ﺣﻮﻝ ﺍﻟﻤﺤﺎﺳﺒﺔ‪،‬‬
‫ﺍﻟﻤﺠﻠﺪ‪ ،59.‬ﺹ‪.‬‬
‫‪"،‬ﺃﺧﻼﻗﻴﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺗﺠﺰﺉﺔ ﺍﻟﻘﻴﻤﺔ" ‪Baud, C., Brivot, M. and Himick, D. )2019(،‬ﻣﺠﻠﺔ‬
‫ﺃﺧﻼﻗﻴﺎﺕﺍﻷﻋﻤﺎﻝ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 168 .‬ﺭﻗﻢ ‪ ،2‬ﺹ ‪.387-373‬‬
‫ﺑﻴﺒﻴﻨﺠﺘﻮﻥ‪،‬ﺝ‪€ O ،.‬ﺳﺘﻴﺮﺑﻠﻮﻡ‪ ،.H ،‬ﻛﺮﻭﻧﺎ‪ ،.B ،‬ﺟﻮﻓﺮﻱ‪ ،.J.-B ،‬ﻻﺭﻳﻨﺎﺟﺎ‪ ،.C ،‬ﺭﺍﺳﻞ‪ .S ،‬ﻭﺷﻮﻟﺘﻨﺰ‪.B ،‬‬
‫)‪“ ،(2019‬ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ ﻓﻲ ﻋﺼﺮ ﺍﻷﻧﺜﺮﻭﺑﻮﺳﻴﻦ”‪،‬ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪33 .‬‬
‫ﺭﻗﻢ‪ ،1‬ﺹ ‪.177-152‬‬
‫ﺃﻧﻈﻤﺔﻗﻴﺎﺱ ﺍﻷﺩﺍء ﻛﻤﻮﻟﺪﺍﺕ" ‪Bedford, DS, Bisbe, J. and Sweeney, B. )2019(،‬‬
‫"ﺍﻟﺼﺮﺍﻉ ﺍﻟﻤﻌﺮﻓﻲ ﻓﻲ ﺍﻟﺸﺮﻛﺎﺕ ﺍﻟﻤﻀﻄﺮﺑﺔ"ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﻭﺍﻟﻤﺠﺘﻤﻊ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،72 .‬ﺹ ‪.37-21‬‬
‫ﺑﻠﻴﺸﺮ‪،‬ﺝ‪،(2017) .‬ﺍﻟﺘﺄﻭﻳﻞ ﺍﻟﻤﻌﺎﺻﺮ‪ :‬ﺍﻟﺘﺄﻭﻳﻞ ﻛﻄﺮﻳﻘﺔ ﻭﻓﻠﺴﻔﺔ ﻭﻧﻘﺪ‪،‬‬
‫ﺭﻭﺗﻠﻴﺪﺝ‪،‬ﻟﻨﺪﻥ‪.‬‬
‫ﺇﺿﻔﺎءﺍﻟﻄﺎﺑﻊ ﺍﻟﻤﻬﻨﻲ ﻋﻠﻰ ﺿﻤﺎﻥ“ ‪Brotherton، M.-C. )2019(،‬ﻭ ‪، I.‬ﻫﻴﺮﺍﺱ ﺳﻴﺰﺍﺭﺑﻴﺘﻮﺭﻳﺎ ‪Boiral، O.،‬‬
‫"ﺗﻘﺎﺭﻳﺮ ﺍﻻﺳﺘﺪﺍﻣﺔ‪ :‬ﻭﺟﻬﺔ ﻧﻈﺮ ﺍﻟﻤﺪﻗﻘﻴﻦ"ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 33 .‬ﻋﺪﺩ ‪ ،2‬ﺹ‬
‫‪.334-309‬‬
‫ﻛﻴﻒﻳﺆﺛﺮ ﺗﺼﻤﻴﻢ ﻧﻈﺎﻡ ﺍﻟﺘﺤﻜﻢ ﻋﻠﻰ ﺗﻘﻴﻴﻢ ﺍﻷﺩﺍء" ‪Bol, JC, Kramer, S. and Maas, VS )2016(،‬‬
‫"ﺍﻟﻀﻐﻂ‪ :‬ﺩﻭﺭ ﺩﻗﺔ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻭﺷﻔﺎﻓﻴﺔ ﺍﻟﻨﺘﺎﺉﺞ"‪.‬ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﻭﺍﻟﻤﺠﺘﻤﻊ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،51 .‬ﺹ ‪.73-64‬‬

‫ﺑﻮﺯﺍ‪،‬ﺏ‪ .‬ﻭﺇﻳﻔﺠﻴﻨﻴﻮ‪ ،‬ﺕ‪،(2021) .‬ﺗﻨﻔﻴﺬ ﻣﺒﺎﺩﺉ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪ :‬ﺍﻷﻃﺮ ﻭﺍﻟﻌﻤﻠﻴﺎﺕ ﻭﺍﻷﺩﻭﺍﺕ‪،‬‬
‫ﺇﻧﺴﻴﺎﺩ‪،‬ﻓﻮﻧﺘﻴﻨﺒﻠﻮ‪ ،‬ﺹ ‪.31-1‬‬
‫ﺑﺮﻳﻨﺎﻥ‪،‬ﺇﻥ ﺇﻡ‪ ،‬ﺳﻮﺑﺮﺍﻣﺎﻧﻴﺎﻡ‪ ،‬ﺇﻥ ﻭﻓﺎﻥ ﺳﺘﺎﺩﻥ‪ ،‬ﺳﻲ ﺟﻴﻪ )‪" ،(2019‬ﺍﻵﺛﺎﺭ ﺍﻟﻤﺘﺮﺗﺒﺔ ﻋﻠﻰ ﺣﻮﻛﻤﺔ ﺍﻟﺸﺮﻛﺎﺕ‬
‫ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎﺍﻟﺘﺨﺮﻳﺒﻴﺔ‪ :‬ﻧﻈﺮﺓ ﻋﺎﻣﺔ "‪،‬ﻣﺮﺍﺟﻌﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺒﺮﻳﻄﺎﻧﻴﺔ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 51 .‬ﺭﻗﻢ ‪ ،100860 ،6‬ﺩﻭﻯ‪:‬‬
‫‪.10.1016/j.bar.2019.100860‬‬
‫ﻋﻠﻰﺃﺳﺎﺱ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎﺍﻟﺬﻛﻴﺔ ﻭﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻭﺍﻟﺮﻭﺑﻮﺗﺎﺕ ﻭﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ“ ‪Brougham, D. and Haar, J. )2017(،‬‬
‫)ﺳﺘﺎﺭﺍ(‪ :‬ﺗﺼﻮﺭﺍﺕ ﺍﻟﻤﻮﻇﻔﻴﻦ ﻟﻤﻜﺎﻥ ﻋﻤﻠﻨﺎ ﺍﻟﻤﺴﺘﻘﺒﻠﻲ”‪.‬ﻣﺠﻠﺔ ﺍﻹﺩﺍﺭﺓ ﻭﺍﻟﺘﻨﻈﻴﻢ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 24 .‬ﻋﺪﺩ ‪ ،2‬ﺹ‬
‫ﻗﺮﺍﺭ‬ ‫‪.257-239‬‬
‫ﺻﻨﻊﻓﻲ‬ ‫ﺍﻟﻤﺤﺎﺳﺒﺔﻭﺍﻟﻤﺤﺎﺳﺒﻮﻥ ﻭﺃﻧﻈﻤﺔ ﺍﻟﻤﺴﺎءﻟﺔ ﻓﻲ" ‪Brown, J., Dillard, J. and Hopper, T. )2015(،‬‬
‫ﻣﺤﺎﺳﺒﺔ‬ ‫ﺍﻟﻤﺠﺘﻤﻌﺎﺕﺍﻟﺘﻌﺪﺩﻳﺔ"ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 28 .‬ﻋﺪﺩ ‪ ،5‬ﺹ ‪.650-626‬‬
‫ﺑﻮﻫﻤﺎﻥ‪،‬ﺃ‪ ،.‬ﺑﻨﺴﻠﻔﺎﻧﻴﺎ‪ß‬ﺇﺩﺍﺭﺓ ﺍﻟﻤﺴﺎءﻟﺔ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺔ‪ :‬ﺍﻟﻤﻮﺍﺯﻧﺔ“ ‪mann, J. and Fieseler, C. )2019(,‬‬
‫ﺍﻟﻤﺨﺎﻭﻑﺍﻟﻤﺘﻌﻠﻘﺔ ﺑﺎﻟﺴﻤﻌﺔ‪ ،‬ﻭﺍﺳﺘﺮﺍﺗﻴﺠﻴﺎﺕ ﺍﻟﻤﺸﺎﺭﻛﺔ‪ ،‬ﻭﺇﻣﻜﺎﻧﺎﺕ ﺍﻟﺨﻄﺎﺏ ﺍﻟﻌﻘﻼﻧﻲ”‪.‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬‬
‫‪129‬‬ ‫ﺍﻟﻤﺠﻠﺪ‪ 163.‬ﺭﻗﻢ ‪ ،2‬ﺹ ‪.280-265‬‬
‫ﺃﺩﺍءﺍﻷﻋﻤﺎﻝ ﺍﻟﺘﺠﺎﺭﻳﺔ ﻭﺍﻻﺑﺘﻜﺎﺭ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻣﻦ ﺧﻼﻝ ﺍﻟﻤﺤﺎﺳﺒﺔ" ‪Busco, C. and Quattrone, P. )2018(،‬‬
‫ﺍﻟﻨﻘﻮﺵ‪:‬ﻣﻘﺪﻣﺔ"‪،‬ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﻭﺍﻟﻤﺠﺘﻤﻊ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،67 .‬ﺹ ‪.19-15‬‬
‫”ﺇﻟﻰ ﺃﻱ ﻣﺪﻯ ﻭﺻﻠﻨﺎ؟ ‪ blockchain:‬ﻣﺤﺎﺳﺒﺔ ﺍﻹﺩﺧﺎﻝ ﺍﻟﺜﻼﺛﻲ ﺑﺎﺳﺘﺨﺪﺍﻡ“ ‪Cai، CW )2021(،‬ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭ‬
‫ﺗﻤﻮﻳﻞ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 61 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.93-71‬‬
‫ﺇﻧﻬﺎﻣﺴﺄﻟﺔ ﺛﻘﺔ‪ :‬ﺍﺳﺘﻜﺸﺎﻑ ﺗﺼﻮﺭﺍﺕ ﺍﻟﺘﻜﺎﻣﻞ ﺍﻟﻤﺘﻜﺎﻣﻞ" ‪Chaidali, P. and Jones, MJ )2017(،‬‬
‫ﻣﻌﺪﻱﺍﻟﺘﻘﺎﺭﻳﺮ "ﻭﺟﻬﺎﺕ ﻧﻈﺮ ﻧﻘﺪﻳﺔ ﺣﻮﻝ ﺍﻟﻤﺤﺎﺳﺒﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،48 .‬ﺹ ‪.20-1‬‬
‫ﺫﻛﺎءﺍﻷﻋﻤﺎﻝ ﻭﺍﻟﺘﺤﻠﻴﻼﺕ‪ :‬ﻣﻦ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﺇﻟﻰ" ‪Chen, H., Chiang, RH and Storey, VC )2012(،‬‬
‫ﺗﺄﺛﻴﺮﻛﺒﻴﺮ"‪،‬ﻧﻈﻢ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻹﺩﺍﺭﻳﺔ ﺍﻟﺮﺑﻊ ﺳﻨﻮﻳﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 36 .‬ﻋﺪﺩ ‪ ،4‬ﺹ ‪.1188-1165‬‬

‫ﻛﺮﻳﺴﺘﻮﺑﻮﻟﻮﺱ‪،‬ﺟﻲ ﺁﻱ‪ ،‬ﻟﻴﻮ‪ .X.-X ،‬ﻭ ﻫﻮﻧﻎ‪“ ،Y.-Y. )2016( ،‬ﻧﺤﻮ ﻓﻬﻢ ﺍﻷﺧﻼﻕ ﺍﻟﺪﻳﻨﺎﻣﻴﻜﻴﺔ‬
‫ﺻﻨﻊﺍﻟﻘﺮﺍﺭ‪ :‬ﺍﻟﺘﻌﻠﻢ ﺍﻟﺨﺎﻟﻲ ﻣﻦ ﺍﻟﻨﻤﺎﺫﺝ ﻭﺍﻟﺘﻌﻠﻢ ﺍﻟﻘﺎﺉﻢ ﻋﻠﻰ ﺍﻟﻨﻤﺎﺫﺝﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 144 .‬ﺭﻗﻢ‬
‫‪،4‬ﺹ ‪.715-699‬‬
‫ﺗﺸﻮﺍ‪،‬ﺩﺑﻠﻴﻮ ﺇﻑ )‪“ ،(1988‬ﻋﻠﻢ ﺍﻻﺟﺘﻤﺎﻉ ﺍﻟﺘﻔﺴﻴﺮﻱ ﻭﺃﺑﺤﺎﺙ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ – ﻣﺮﺍﺟﻌﺔ ﻧﻘﺪﻳﺔ”‪،‬‬
‫ﻣﺠﻠﺔﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 1 .‬ﻋﺪﺩ ‪ ،2‬ﺹ ‪.79-59‬‬
‫ﻛﻮﻟﻲ‪،‬ﺃ‪“ ،(2020) .‬ﺗﺤﻠﻴﻞ ﻣﻘﺎﺭﻥ ﻟﻤﻤﺎﺭﺳﺎﺕ ﺍﻟﻤﺴﺎءﻟﺔ ﻋﺒﺮ ﺍﻹﻧﺘﺮﻧﺖ ﻓﻲ ﺛﻼﺛﺔ ﻗﻄﺎﻋﺎﺕ‪ :‬ﺍﻟﻘﻄﺎﻉ ﺍﻟﺨﺎﺹ ﻭﺍﻟﻘﻄﺎﻉ ﺍﻟﺨﺎﺹ‬
‫ﺍﻟﻌﺎﻣﺔﻭﻏﻴﺮ ﺍﻟﺮﺑﺤﻴﺔ "‪.‬ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 33 .‬ﺭﻗﻢ ‪ ،6‬ﺹ ‪.1445-1423‬‬

‫ﺃﺗﻤﺘﺔﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺮﻭﺑﻮﺗﻴﺔ ﻓﻲ" ‪Cooper، LA، Holdness، DK، Sorensen، TL and Wood، DA )2019(،‬‬
‫ﻣﺤﺎﺳﺒﺔﻋﺎﻣﺔ"‪،‬ﺁﻓﺎﻕ ﺍﻟﻤﺤﺎﺳﺒﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 33 .‬ﻋﺪﺩ ‪ ،4‬ﺹ ‪.35-15‬‬
‫ﻛﻮﺭﺗﻴﺰ‪،‬ﺳﻲ‪ .‬ﻭﺃﻧﺪﺭﻭ‪ ،‬ﺟﻲ‪“ ،(2020) .‬ﺍﺳﺘﺨﻼﺹ ﺍﻟﺸﻔﺎﻓﻴﺔ‪ :‬ﻋﻤﻠﻴﺔ ﺗﻨﻈﻴﻢ ﺍﻹﻓﺼﺎﺣﺎﺕ‬
‫ﺻﻨﺎﻋﺔﺍﻟﻤﻮﺍﺭﺩ"ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 33 .‬ﺭﻗﻢ ‪ ،2‬ﺹ ‪.495-472‬‬

‫"ﺍﻟﺸﻔﺎﻓﻴﺔ ﻓﻲ ﺳﻮﻕ ﻣﺒﻬﻤﺔ‪ :‬ﺍﻻﺣﺘﻜﺎﻛﺎﺕ ﺍﻟﺘﻘﻴﻴﻤﻴﺔ ﺑﻴﻦ ﺍﻟﺘﻘﻴﻴﻢ "ﺍﻟﻜﺜﻴﻒ" ‪Coslor, E. )2016(،‬‬
‫ﻭﺑﻴﺎﻧﺎﺕﺍﻷﺳﻌﺎﺭ "ﺍﻟﺮﻓﻴﻌﺔ" ﻓﻲ ﺳﻮﻕ ﺍﻟﻔﻦ"‪.‬ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﻭﺍﻟﻤﺠﺘﻤﻊ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،50 .‬ﺹ ‪.26-13‬‬
‫ﺳﻴﺮﻧﺎﺗﻮﻧﻲ‪،‬ﺭ‪،(2019) .‬ﺃﺟﻨﺪﺓ ﻃﻤﻮﺣﺔ ﺃﻡ ﻛﻠﻤﺎﺕ ﻛﺒﻴﺮﺓ؟ ﺗﻄﻮﻳﺮ ﻧﻬﺞ ﺃﻭﺭﻭﺑﻲ ﻟﻠﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪،‬‬
‫ﻣﻌﻬﺪﺇﻳﺠﻤﻮﻧﺖ ﺍﻟﻤﻠﻜﻲ ﻟﻠﻌﻼﻗﺎﺕ ﺍﻟﺪﻭﻟﻴﺔ‪ ،‬ﺑﺮﻭﻛﺴﻞ‪.‬‬
‫ﺍﻟﻌﺪﺍﻟﺔﺍﻟﺘﻨﻈﻴﻤﻴﺔ ﻭﺍﻟﺠﺪﺍﺭﺓ ﺑﺎﻟﺜﻘﺔ ﺍﻹﺩﺍﺭﻳﺔ ﺧﻼﻝ“ ‪Cui, Y. and Jiao, H. )2019(,‬‬
‫"ﺍﻟﺘﻐﻴﻴﺮ ﺍﻟﺘﻨﻈﻴﻤﻲ‪ :‬ﺗﻔﺎﻋﻼﺕ ﺍﻟﺨﻴﺮ ﻭﺍﻟﻨﺰﺍﻫﺔ ﻭﺍﻷﺳﺎﻟﻴﺐ ﺍﻹﺩﺍﺭﻳﺔ" ﻣﻌﺎﻟﺠﺔ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻭﺇﺩﺍﺭﺗﻬﺎ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 56 .‬ﺭﻗﻢ‬
‫‪،4‬ﺹ ‪.1542-1526‬‬
‫ﻛﻮﻟﻴﻦ‪،‬ﺇﻡ ﺇﻡ ﻭﺑﺮﻳﻨﺎﻥ‪ ،‬ﻧﻴﻮ ﻣﻜﺴﻴﻜﻮ )‪" ،(2017‬ﺍﻟﺘﻔﺮﻳﻖ ﺑﻴﻦ ﺍﻟﻤﺮﺍﻗﺒﺔ ﻭﺍﻟﺮﺻﺪ ﻭﺍﻟﺮﻗﺎﺑﺔ"‪،‬‬
‫ﻣﺠﻠﺔﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 30 .‬ﺭﻗﻢ ‪ ،8‬ﺹ ‪.1894-1867‬‬
‫ﻛﻴﻒﻳﺆﺛﺮ ﻧﻮﻉ ﺍﻟﻤﺴﺎءﻟﺔ ﻋﻠﻰ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ" ‪Dalla Via, N., Perego, P. and van Rinsum, M. )2019(،‬‬
‫ﻋﻤﻠﻴﺎﺕﺍﻟﺒﺤﺚ ﻭﺟﻮﺩﺓ ﺍﻟﻘﺮﺍﺭ"ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﻭﺍﻟﻤﺠﺘﻤﻊ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،75 .‬ﺹ ‪.91-79‬‬

‫ﺍﺳﺘﺨﺪﺍﻡﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻟﺘﻌﺰﻳﺰ" ‪Daugherty, PR, Wilson, HJ and Chowdhury, R. )2019(,‬‬

‫ﺗﻨﻮﻉ"‪،‬ﻣﺮﺍﺟﻌﺔ ﺇﺩﺍﺭﺓ ﻣﻌﻬﺪ ﻣﺎﺳﺎﺗﺸﻮﺳﺘﺲ ﻟﻠﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﺳﻠﻮﻥ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 60 .‬ﺭﻗﻢ ‪ ،2‬ﺹ‪.1 .‬‬
‫ﻇﻬﻮﺭﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪ :‬ﻛﻴﻒ ﻳﺘﻢ ﺍﻷﺗﻤﺘﺔ" ‪Davenport, TH and Kokina, J. )2017(،‬‬
‫ﺗﻐﻴﻴﺮﺍﻟﺘﺪﻗﻴﻖ "ﻣﺠﻠﺔ ﺍﻟﺘﻘﻨﻴﺎﺕ ﺍﻟﻨﺎﺷﺉﺔ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 14 .‬ﻋﺪﺩ ‪ ،1‬ﺹ ‪.122-115‬‬
‫ﺩﻳﻨﺰﻳﻦ‪،‬ﺇﻥ ﻛﻴﻪ )‪،(2018‬ﺍﻟﺒﻴﺎﻥ ﺍﻟﻨﻮﻋﻲ‪ :‬ﺩﻋﻮﺓ ﻟﺤﻤﻞ ﺍﻟﺴﻼﺡ‪،‬ﺭﻭﺗﻠﻴﺪﺝ‪ ،‬ﻟﻨﺪﻥ‪ ،‬ﻧﻴﻮﻳﻮﺭﻙ‪.‬‬
‫‪”،‬ﺍﻷﺧﻼﻕ ﻓﻲ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪ :‬ﻣﻘﺪﻣﺔ ﻟﻠﻘﻀﻴﺔ ﺍﻟﺨﺎﺻﺔ“ ‪V. Dignum )2018(،‬ﺍﻷﺧﻼﻕ ﻭ‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎﺍﻟﻤﻌﻠﻮﻣﺎﺕ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 20 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.3-1‬‬
 ‫ﺩﻳﻼﺭﺩ‪،‬ﺟﻴﻪ‪ .‬ﻭﻓﻴﻨﺎﺭﻱ‪ ،‬ﺇﻱ‪“ ،(2019) .‬ﺍﻟﻤﺴﺎءﻟﺔ ﺍﻟﺤﻮﺍﺭﻳﺔ ﺍﻟﺤﺮﺟﺔ‪ :‬ﻣﻦ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ‬ ‫‪AAAJ‬‬
‫"ﺍﻟﻤﺴﺎءﻟﺔ ﺃﻣﺎﻡ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﻤﺴﺎءﻟﺔ"ﻭﺟﻬﺎﺕ ﻧﻈﺮ ﻧﻘﺪﻳﺔ ﺣﻮﻝ ﺍﻟﻤﺤﺎﺳﺒﺔ‪ ،‬ﺍﻟﻤﺠﻠﺪ‪ ،62 .‬ﺹ‬
‫‪.38-16‬‬ ‫‪35,9‬‬
‫ﺗﺄﻣﻼﺕﻓﻲ ﻣﺤﺎﺳﺒﺔ ﺭﺃﺱ ﺍﻟﻤﺎﻝ ﺍﻟﻔﻜﺮﻱ ﺍﻟﻨﻘﺪﻱ ﻣﺘﻌﺪﺩ ﺍﻟﺘﺨﺼﺼﺎﺕ“ ‪Dumay, J. and Guthrie, J. )2019(،‬‬
‫ﺑﺤﺚ"‪،‬ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 32 .‬ﻋﺪﺩ ‪ ،8‬ﺹ ‪.2306-2282‬‬
‫‪Dwivedi، YK، Hughes، L.، Ismagilova، E.، Aarts، G.، Coombs، C.، Crick، T.، Duan، Y.، Dwivedi، R.،‬‬
‫‪ ".‬ﻭﺟﻬﺎﺕ ﻧﻈﺮ ﻣﺘﻌﺪﺩﺓ ﺍﻟﺘﺨﺼﺼﺎﺕ ﺣﻮﻝ ﺍﻟﺘﺤﺪﻳﺎﺕ ﺍﻟﻨﺎﺷﺉﺔ‪ ،‬ﺍﻟﻔﺮﺹ ﻭﺟﺪﻭﻝ ﺍﻷﻋﻤﺎﻝ ﻟﻠﺒﺤﺚ ﻭﺍﻟﻤﻤﺎﺭﺳﺎﺕ‬
‫ﻭﺍﻟﺴﻴﺎﺳﺎﺕ ‪ )AI(:‬ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ“ ‪Williams, MD )2021(،‬‬ ‫‪130‬‬
‫‪، R. , Rana, NP, Samothrakis, S., Spencer, J., Tamilmani, K., Tubadji, A., Walton, P. and‬‬
‫‪-FitzHugh، LC، Misra، S.، Mogaji، E.، Sharma، SK، Singh، JB، Raghavan، V.، Raman‬‬
‫‪, B.، Medaglia، R.، Le Meunier-FitzHugh، K.، Le Meunier‬ﻟﻮﺳﻴﻨﻲ‬
‫‪irug, A., Galanos, V., Ilavarasan, PV, Janssen, M., Jones, P., Kar, AK, Kizgin, H., Kronemann, B., Lal, B.,‬‬
‫ﺍﻟﻤﺠﻠﺔﺍﻟﺪﻭﻟﻴﺔ ﻹﺩﺍﺭﺓ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،101994 ،57 .‬ﺩﻭﻯ‪.10.1016/j.ijinfomgt.2019.08.002:‬‬
‫ﺇﻳﺮﻟﻲ‪" ،CE )2015( ،‬ﺗﺤﻠﻴﻼﺕ ﺍﻟﺒﻴﺎﻧﺎﺕ ﻓﻲ ﺍﻟﺘﺪﻗﻴﻖ‪ :‬ﺍﻟﻔﺮﺹ ﻭﺍﻟﺘﺤﺪﻳﺎﺕ"‪،‬ﺁﻓﺎﻕ ﺍﻷﻋﻤﺎﻝ‪,‬‬
‫ﺍﻟﻤﺠﻠﺪ‪ 58.‬ﺭﻗﻢ ‪ ،5‬ﺹ ‪.500-493‬‬
‫ﺇﻛﻠﻴﺲ‪،‬ﺇﻥ ﺇﺱ )‪" ،(2016‬ﻣﻼﺣﻈﺎﺕ ﺣﻮﻝ "ﺍﻟﺴﺒﺐ ﻭﺍﻟﻌﻘﻼﻧﻴﺔ ﻭﺍﻟﻮﺍﺟﺐ ﺍﻻﺉﺘﻤﺎﻧﻲ" ﻟﺪﻯ ﻟﻴﺪﻧﺒﺮﻍ"‪،‬ﻣﺠﻠﺔ‬
‫ﺃﺧﻼﻗﻴﺎﺕﺍﻟﻌﻤﻞ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 151 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.68-55‬‬
‫‪"،‬ﺗﻜﻨﻮﻟﻮﺟﻴﺎ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﺠﺪﻳﺪﺓ ﻭﺍﻟﺘﺤﻴﺰ ﺍﻟﻀﻤﻨﻲ" ‪Elsbach، KD and Stigliani، I. )2019(،‬ﺃﻛﺎﺩﻳﻤﻴﺔ‬
‫ﻭﺟﻬﺎﺕﻧﻈﺮ ﺍﻹﺩﺍﺭﺓ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 33 .‬ﻋﺪﺩ ‪ ،2‬ﺹ ‪.206-185‬‬
‫ﺇﺗﺰﻳﻮﻧﻲ‪،‬ﺃ‪" ،(2017) .‬ﺍﻟﺜﻘﺔ ﺍﻟﺴﻴﺒﺮﺍﻧﻴﺔ"‪،‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 156 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.13-1‬‬
‫‪:‬ﺍﻷﺧﻼﻕﻣﻘﺎﺑﻞ ﺍﻟﻨﺘﺎﺉﺞ" ‪Fleischman, GM, Johnson, EN, Walker, KB and Valentine, SR )2017(،‬‬
‫ﺍﻻﺳﺘﺠﺎﺑﺎﺕﺍﻹﺩﺍﺭﻳﺔ ﻟﺴﻠﻮﻙ ﺍﻟﻤﻮﻇﻒ ﺍﻟﻘﺎﺉﻢ ﻋﻠﻰ ﺍﻟﺤﻮﺍﻓﺰ ﻭﺍﻟﻬﺪﻑ "ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪158 .‬‬
‫ﺭﻗﻢ‪ ،4‬ﺹ ‪.967-951‬‬
‫ﻓﺮﺍﻧﺴﻴﺲﺟﻲ ﺁﺭ )‪“ ،(1994‬ﺍﻟﺘﺪﻗﻴﻖ ﻭﺍﻟﺘﺄﻭﻳﻞ ﻭﺍﻟﺬﺍﺗﻴﺔ”‪،‬ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﻭﺍﻟﻤﺠﺘﻤﻊ‪،‬‬
‫ﺍﻟﻤﺠﻠﺪ‪ 19.‬ﻋﺪﺩ ‪ ،3‬ﺹ ‪.269-235‬‬
‫ﺍﻟﻤﺤﺎﺳﺒﺔﺍﻟﻤﺘﻤﺎﻳﺰﺓ" ‪Gallhofer, S., Judy Brown, PJDP, Haslam, J. and Yonekura, A. )2015(،‬‬
‫ﻋﺎﻟﻤﻴﺔﻟﻠﻤﻤﺎﺭﺳﺔ ﺍﻟﺘﺤﺮﺭﻳﺔ "‪.‬ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 28 .‬ﺭﻗﻢ ‪ ،5‬ﺹ ‪.874-846‬‬

‫ﺗﻘﻨﻴﺎﺕﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﻓﻲ ﺍﻟﺘﺪﻗﻴﻖ" ‪Gepp, A., Linnenluecke, MK, O'Neill, TJ and Smith, T. )2018(،‬‬
‫"ﺍﻟﺒﺤﺚ ﻭﺍﻟﻤﻤﺎﺭﺳﺔ‪ :‬ﺍﻻﺗﺠﺎﻫﺎﺕ ﺍﻟﺤﺎﻟﻴﺔ ﻭﺍﻟﻔﺮﺹ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ"ﻣﺠﻠﺔ ﺍﻷﺩﺏ ﺍﻟﻤﺤﺎﺳﺒﻲ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،40 .‬ﺹ‬
‫‪.115-102‬‬
‫ﺛﻘﺔﺍﻹﻧﺴﺎﻥ ﻓﻲ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‪ :‬ﻣﺮﺍﺟﻌﺔ ﺍﻟﺘﺠﺎﺭﺏ ﺍﻟﺘﺠﺮﻳﺒﻴﺔ“ ‪Glikson, E. and Woolley, AW )2020(،‬‬
‫ﺑﺤﺚ"‪،‬ﺃﻛﺎﺩﻳﻤﻴﺔ ﺣﻮﻟﻴﺎﺕ ﺍﻹﺩﺍﺭﺓ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 14 .‬ﻋﺪﺩ ‪ ،2‬ﺹ ‪.660-627‬‬
‫ﻏﻮﻧﻎ‪،‬ﺟﻲ ﺟﻲ )‪" ،(2016‬ﺍﻷﺧﻼﻕ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ‪ :‬ﻧﻬﺞ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ"‪،‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬‬
‫ﺍﻟﻤﺠﻠﺪ‪ 142.‬ﺭﻗﻢ ‪ ،3‬ﺹ ‪.623-621‬‬
‫ﺟﺮﻳﻔﻴﺚ‪،‬ﺇﻱ ﺇﻱ )‪" ،(2020‬ﺍﻟﻤﺪﻗﻘﻮﻥ ﻭﺍﻟﻤﺘﺨﺼﺼﻮﻥ ﻭﺍﻟﺴﻠﻄﺔ ﺍﻟﻤﻬﻨﻴﺔ ﻓﻲ ﻋﻤﻠﻴﺎﺕ ﺗﺪﻗﻴﻖ ﺍﻟﻘﻴﻢ ﺍﻟﻌﺎﺩﻟﺔ"‪،‬‬
‫ﺑﺤﻮﺙﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﻤﻌﺎﺻﺮﺓ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 37 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.276-245‬‬
‫"ﺍﻟﻮﻛﺎﻟﺔ ﺍﻷﺩﺍءﻳﺔ ﻭﺍﻟﺘﻐﻴﻴﺮ ﺍﻟﺘﺪﺭﻳﺠﻲ ﻓﻲ ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ" ‪Grisard, C., Annisette, M. and Graham, C. )2020(،‬‬
‫ﺳﻴﺎﻕ"‪،‬ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﻭﺍﻟﻤﺠﺘﻤﻊ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،101092 ،82 .‬ﺩﻭﻯ‪.10.1016/j.aos.2019.101092:‬‬
‫ﻏﺮﺍﻡ‪€‬ﺍﻟﺘﻄﻮﺭ ﺍﻟﻤﺸﺘﺮﻙ ﻟﻠﺘﻌﻘﻴﺪ ﺍﻟﻤﻌﺮﻓﻲ ﻟﻠﻘﺎﺩﺓ ﻭ“ ‪oschl, S., Gabald-on, P. and Hahn, T. )2017(،‬‬
‫ﺍﺳﺘﺪﺍﻣﺔﺍﻟﺸﺮﻛﺎﺕ‪ :‬ﺣﺎﻟﺔ ﺍﻟﺮﺉﻴﺲ ﺍﻟﺘﻨﻔﻴﺬﻱ ﻟﺸﺮﻛﺔ ﺑﻮﻣﺎﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 155 .‬ﺭﻗﻢ ‪ ،3‬ﺹ‬
‫‪.762-741‬‬
‫ﻧﺪﻭﺓﻣﻮﺿﻮﻋﻴﺔ‪ :‬ﺗﺄﺛﻴﺮ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﻋﻠﻰ ﺍﻷﺧﻼﻗﻴﺎﺕ ﻭﺍﻟﻤﻬﻨﻴﺔ“ ‪Gunz, S. and Thorne, L. )2020(،‬‬
‫ﻭﺍﻟﺤﻜﻢﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ "ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 167 .‬ﺭﻗﻢ ‪ ،2‬ﺹ ‪.155-153‬‬
‫ﻫﺎﻧﺎ‪ ،ST،‬ﺃﻓﻮﻟﻴﻮ‪ BJ ،‬ﻭﻭﺍﻟﻮﻣﺒﻮﺍ‪" ،FO )2015( ،‬ﺍﻟﻌﻼﻗﺎﺕ ﺑﻴﻦ ﺍﻟﻘﻴﺎﺩﺓ ﺍﻟﺤﻘﻴﻘﻴﺔ‪،‬‬
‫ﺍﻟﺸﺠﺎﻋﺔﺍﻷﺧﻼﻗﻴﺔ ﻭﺍﻟﺴﻠﻮﻛﻴﺎﺕ ﺍﻷﺧﻼﻗﻴﺔ ﻭﺍﻟﻤﺆﻳﺪﺓ ﻟﻠﻤﺠﺘﻤﻊ "‪.‬ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ ﺍﻟﻔﺼﻠﻴﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 21 .‬ﻋﺪﺩ ‪ ،4‬ﺹ‬
‫‪.578-555‬‬
‫ﻫﻴﺮﺵ‪،‬ﺟﻲ ﺑﻲ‪ ،‬ﻟﻮ‪ ،‬ﺟﻲ ﺟﻲ ﻭﺟﺎﻟﻴﻨﺴﻜﻲ‪ ،‬ﺃﺩ )‪“ ،(2018‬ﻧﻈﺮﻳﺔ ﺍﻟﻤﻨﻔﻌﺔ ﺍﻷﺧﻼﻗﻴﺔ‪ :‬ﻓﻬﻢ ﺍﻟﺪﺍﻓﻊ ﺇﻟﻰ‬
‫ﺍﻟﺘﺼﺮﻑ)ﻏﻴﺮ( ﺃﺧﻼﻗﻴﺎ "‪،‬ﺍﻟﺒﺤﺚ ﻓﻲ ﺍﻟﺴﻠﻮﻙ ﺍﻟﺘﻨﻈﻴﻤﻲ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،38 .‬ﺹ ‪.59-43‬‬
‫ﻋﻠﻰﺃﺳﺎﺱ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﺍﻟﻨﺘﻴﺠﺔﺍﻟﻤﺤﺘﻤﻠﺔ ﻏﻴﺮ ﺍﻟﻤﻘﺼﻮﺩﺓ ﻟﻠﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ‪ :‬ﻫﻞ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻣﻔﻴﺪﺓ؟“ ‪Holt, TP and Loraas, TM )2021(،‬‬
‫ﻳﺆﺩﻱﺍﻟﻬﻴﻜﻞ ﺇﻟﻰ ﺣﻜﻢ ﺩﻭﻥ ﺍﻟﻤﺴﺘﻮﻯ ﺍﻷﻣﺜﻞ ﻟﻠﻤﺪﻗﻖ ﻭﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ؟"‪،‬ﺁﻓﺎﻕ ﺍﻟﻤﺤﺎﺳﺒﺔ‪ ،‬ﺍﻟﻤﺠﻠﺪ‪ 35 .‬ﻋﺪﺩ ‪،3‬‬
‫ﻗﺮﺍﺭ‬ ‫ﺹ‪.186-161‬‬
‫ﺻﻨﻊﻓﻲ‬ ‫ﻓﻲﺍﻟﺘﺪﻗﻴﻖ‪ :‬ﺃ (‪ )RPA‬ﺗﻄﺒﻴﻖ ﺃﺗﻤﺘﺔ ﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻵﻟﻴﺔ" ‪Huang, F. and Vasarhelyi, MA )2019(،‬‬
‫ﻣﺤﺎﺳﺒﺔ‬ ‫ﻧﻄﺎﻕ"‪،‬ﺍﻟﻤﺠﻠﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻨﻈﻢ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،100433 ،35 .‬ﺩﻭﻯ‪/j.accinf.2019.100433:‬‬
‫‪.10.1016‬‬
‫ﻣﻨﻈﻮﺭﻧﻈﻢ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﻓﻲ ﺗﺤﻠﻴﻼﺕ ﺍﻟﺒﻴﺎﻧﺎﺕ“ ‪Huerta, E. and Jensen, S. )2017(،‬‬
‫‪131‬‬ ‫ﻭﺍﻟﺒﻴﺎﻧﺎﺕﺍﻟﻀﺨﻤﺔ"‪،‬ﻣﺠﻠﺔ ﻧﻈﻢ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 31 .‬ﺭﻗﻢ ‪ ،3‬ﺹ ‪.114-101‬‬
‫ﺍﻟﺠﺮﺍﺣﻲ‪،‬ﻡ‪.‬ﺡ )‪" ،(2018‬ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻭﻣﺴﺘﻘﺒﻞ ﺍﻟﻌﻤﻞ‪ :‬ﺍﻟﺘﻌﺎﻳﺶ ﺑﻴﻦ ﺍﻹﻧﺴﺎﻥ ﻭﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ‬
‫ﺻﻨﻊﺍﻟﻘﺮﺍﺭ ﺍﻟﺘﻨﻈﻴﻤﻲ "ﺁﻓﺎﻕ ﺍﻷﻋﻤﺎﻝ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 61 .‬ﺭﻗﻢ ‪ ،4‬ﺹ ‪.586-577‬‬
‫ﻧﺤﻦﻧﺜﻖ‪ :‬ﺍﻟﺘﺼﻨﻴﻔﺎﺕ ﻭﺍﻷﻧﻈﻤﺔ ﺍﻟﺤﺴﺎﺑﻴﺔ ﻭﺍﻟﻤﻠﺨﺼﺎﺕ ‪ TripAdvisor‬ﻓﻲ" ‪Jeacle, I. and Carter, C. )2011(،‬‬
‫ﺍﻷﻧﻈﻤﺔ"‪،‬ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﻭﺍﻟﻤﺠﺘﻤﻊ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 36 .‬ﻋﺪﺩ ‪ ،5-4‬ﺹ ‪.309-293‬‬
‫‪"،‬ﺍﻟﻤﺴﺎﺣﺎﺕ ﺍﻹﺑﺪﺍﻋﻴﺔ ﻓﻲ ﺃﺑﺤﺎﺙ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻣﺘﻌﺪﺩﺓ ﺍﻟﺘﺨﺼﺼﺎﺕ" ‪Jeacle, I. and Carter, C. )2014(،‬ﻣﺤﺎﺳﺒﺔ‪،‬‬
‫ﻣﺠﻠﺔﺍﻟﺘﺪﻗﻴﻖ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 27 .‬ﻋﺪﺩ ‪ ،8‬ﺹ ‪.1240-1233‬‬
‫‪:‬ﺍﻟﻬﻴﻜﻞﺍﻟﺘﻨﻈﻴﻤﻲ ﻭﻣﻌﺎﻟﺠﺔ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻭﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ“ ‪Joseph, J. and Gaba, V. )2020(,‬‬
‫ﺑﺄﺛﺮﺭﺟﻌﻲ ﻭﺧﺮﻳﻄﺔ ﻃﺮﻳﻖ ﻟﻠﺒﺤﺚ "‪.‬ﺃﻛﺎﺩﻳﻤﻴﺔ ﺣﻮﻟﻴﺎﺕ ﺍﻹﺩﺍﺭﺓ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 14 .‬ﻋﺪﺩ ‪ ،1‬ﺹ ‪.302-267‬‬

‫ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕﻓﻲ ﺍﻟﻌﻤﻞ‪ :‬ﺍﻟﺘﻀﺎﺭﻳﺲ ﺍﻟﻤﺘﻨﺎﺯﻉ ﻋﻠﻴﻬﺎ ﺍﻟﺠﺪﻳﺪﺓ“ ‪Kellogg, KC, Valentine, MA and Christin, A. )2020(,‬‬
‫ﺍﻟﺴﻴﻄﺮﺓ"‪،‬ﺃﻛﺎﺩﻳﻤﻴﺔ ﺣﻮﻟﻴﺎﺕ ﺍﻹﺩﺍﺭﺓ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 14 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.410-366‬‬
‫ﻛﻴﻤﺒﺮ‪،‬ﺝ‪ .‬ﻭﻛﻮﻟﻜﻤﺎﻥ‪ ،‬ﺩ‪“ ،(2019) .‬ﺷﻔﺎﻑ ﻟﻤﻦ؟ ﻻ ﺗﻮﺟﺪ ﻣﺴﺎءﻟﺔ ﺧﻮﺍﺭﺯﻣﻴﺔ ﺑﺪﻭﻥ ﺃ‬
‫ﺍﻟﺠﻤﻬﻮﺭﺍﻟﻨﺎﻗﺪ"ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻭﺍﻻﺗﺼﺎﻻﺕ ﻭﺍﻟﻤﺠﺘﻤﻊ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 22 .‬ﻋﺪﺩ ‪ ،14‬ﺹ ‪.2096-2081‬‬
‫ﻛﻴﺮ‪،‬ﺟﻴﻪ ﺇﻥ )‪" ،(2019‬ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺻﺪﻣﺎﺕ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﻭﺍﻟﺘﻬﺮﺏ ﺍﻟﻀﺮﻳﺒﻲ"‪،‬ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﻤﻌﺎﺻﺮﺓ‬
‫ﺑﺤﺚ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 36 .‬ﺭﻗﻢ ‪ ،2‬ﺹ ‪.1183-1146‬‬
‫ﻛﻴﺶ‪-‬ﺟﻴﺒﻬﺎﺭﺕ‪ ،‬ﺟﻴﻪ ﺟﻴﻪ‪ ،‬ﻫﺎﺭﻳﺴﻮﻥ‪ ،‬ﺩﻱ ﺇﻳﻪ ﻭﺗﺮﻳﻔﻴﻨﻮ‪ ،‬ﺇﻝ ﻛﻴﻪ )‪" ،(2010‬ﺍﻟﺘﻔﺎﺣﺎﺕ ﺍﻟﻔﺎﺳﺪﺓ‪ ،‬ﻭﺍﻟﺤﺎﻻﺕ ﺍﻟﺴﻴﺉﺔ‪ ،‬ﻭﺍﻟﺒﺮﺍﻣﻴﻞ ﺍﻟﺴﻴﺉﺔ‪:‬‬
‫ﺍﻷﺩﻟﺔﺍﻟﺘﺤﻠﻴﻠﻴﺔ ﺍﻟﺘﻠﻮﻳﺔ ﺣﻮﻝ ﻣﺼﺎﺩﺭ ﺍﻟﻘﺮﺍﺭﺍﺕ ﻏﻴﺮ ﺍﻷﺧﻼﻗﻴﺔ ﻓﻲ ﺍﻟﻌﻤﻞ "‪.‬ﻣﺠﻠﺔ ﻋﻠﻢ ﺍﻟﻨﻔﺲ ﺍﻟﺘﻄﺒﻴﻘﻲ‪،‬ﺍﻟﻤﺠﻠﺪ‪.‬‬
‫‪95‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.31-1‬‬
‫ﺍﻟﺘﺸﻔﻴﺮﺍﻟﺘﻨﺎﻇﺮﻱ ﻳﻌﺰﺯ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ ﻷﻧﻪ“ ‪Kim, J. and Loewenstein, J. )2021(,‬‬
‫ﺇﻥﺗﺤﺴﻴﻦ ﺍﻟﻤﻌﺮﻓﺔ ﺑﺎﻟﻤﺒﺎﺩﺉ ﺍﻷﺧﻼﻗﻴﺔ ﻳﺰﻳﺪ ﻣﻦ ﺍﻟﻮﻋﻲ ﺍﻷﺧﻼﻗﻲ"‪.‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪ ،‬ﺍﻟﻤﺠﻠﺪ‪ ،172 .‬ﺹ‬
‫‪.324-307‬‬
‫ﻛﻴﺶ‪-‬ﺟﻴﺒﻬﺎﺭﺕ‪ ،‬ﺟﻴﻪ ﺟﻴﻪ‪ ،‬ﺩﻳﺮﺕ‪ ،‬ﺟﻴﻪ‪ ،‬ﺗﺮﻳﻔﻴﻦ ﺍﻷﺧﻼﻗﻴﺔﺍﻟﻈﺮﻓﻴﺔ" ‪~o، LK، Baker، V. and Martin، S. )2013(،‬‬
‫ﻓﻚﺍﻻﺭﺗﺒﺎﻁ‪ :‬ﻫﻞ ﻳﻤﻜﻦ ﺍﻟﺘﺨﻔﻴﻒ ﻣﻦ ﺁﺛﺎﺭ ﺍﻟﻤﺼﻠﺤﺔ ﺍﻟﺬﺍﺗﻴﺔ؟ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪ ،‬ﺍﻟﻤﺠﻠﺪ‪ 125 .‬ﺭﻗﻢ ‪،2‬‬
‫ﺹ‪.285-267‬‬
‫ﺍﻟﺪﻟﻴﻞﺍﻟﻤﺒﻜﺮ ﻋﻠﻰ ﺍﻟﻌﻤﻞ ﺍﻟﺮﻗﻤﻲ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ‪ :‬ﺍﻻﺑﺘﻜﺎﺭ ﻣﻊ" ‪Kokina, J. and Blanchette, S. )2019(،‬‬
‫ﺃﺗﻤﺘﺔﺍﻟﻌﻤﻠﻴﺎﺕ ﺍﻟﺮﻭﺑﻮﺗﻴﺔ "‪،‬ﺍﻟﻤﺠﻠﺔ ﺍﻟﺪﻭﻟﻴﺔ ﻟﻨﻈﻢ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،100431 ،35 .‬ﺩﻭﻯ‪:‬‬
‫‪.10.1016/j.accinf.2019.100431‬‬
‫ﺍﻟﺒﻨﻰﺍﻟﺘﺤﺘﻴﺔ ﺍﻟﺘﻘﻴﻴﻤﻴﺔ‪ :‬ﺍﻟﻤﺤﺎﺳﺒﺔ" ‪Kornberger, M., Pflueger, D. and Mouritsen, J. )2017(،‬‬
‫ﻣﻨﻈﻤﺔﺍﻟﻤﻨﺼﺔ "‪،‬ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﻭﺍﻟﻤﺠﺘﻤﻊ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،60 .‬ﺹ ‪.95-79‬‬
‫ﺣﻮﻛﻤﺔﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﻟﻸﺗﻤﺘﺔ" ‪Kovacova, M., Kliestik, T., Pera, A., Grecu, I. and Grecu, G. )2019(,‬‬
‫ﻋﻤﻠﻴﺎﺕﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺔ "‪.‬ﻣﺮﺍﺟﻌﺔ ﺍﻟﻔﻠﺴﻔﺔ ﺍﻟﻤﻌﺎﺻﺮﺓ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،18 .‬ﺹ ‪.132-126‬‬

‫ﻣﺎﻗﺒﻞ ﺍﻟﺘﺎﺭﻳﺦ ﻟﺘﻘﺎﺭﻳﺮ ﺍﻻﺳﺘﺪﺍﻣﺔ‪ :‬ﻧﻈﺮﺓ ﺑﻨﺎﺉﻴﺔ“ ‪Larrinaga, C. and Bebbington, J. )2021(,‬‬
‫ﻗﺮﺍءﺓ"‪،‬ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 34 .‬ﻋﺪﺩ ‪ ،9‬ﺹ ‪.181-162‬‬
‫ﻟﻮﺭﺍﻧﺲ‪،‬ﺗﻲ ﺑﻲ ﻭﻓﻴﻠﻴﺒﺲ‪ ،‬ﻥ‪،(2019) .‬ﺑﻨﺎء ﺍﻟﺤﻴﺎﺓ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ‪ :‬ﻛﻴﻔﻴﺔ ﺍﻟﻌﻤﻞ ﺍﻻﺟﺘﻤﺎﻋﻲ ﺍﻟﺮﻣﺰﻱ‬
‫ﺍﻷﺷﻜﺎﻝﺍﻟﺬﺍﺗﻴﺔ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﻭﺍﻟﻤﺆﺳﺴﺎﺕ‪،‬ﻣﻄﺒﻌﺔ ﺟﺎﻣﻌﺔ ﺃﻛﺴﻔﻮﺭﺩ‪ ،‬ﺃﻛﺴﻔﻮﺭﺩ‪.‬‬
‫ﻟﻴﻤﺎﻥ‪،‬ﺝ‪“ ،(2010) .‬ﺃﺑﺤﺎﺙ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺘﻔﺴﻴﺮﻳﺔ”‪،‬ﻣﻨﺘﺪﻯ ﺍﻟﻤﺤﺎﺳﺒﺔ‪،‬ﺗﺎﻳﻠﻮﺭ ﻭﻓﺮﺍﻧﺴﻴﺲ‪،‬‬
‫ﺹ‪.235-231‬‬
‫ﺍﻟﺬﻛﺎءﺍﻻﺻﻄﻨﺎﻋﻲ ﻣﺪﻓﻮﻉ“ ‪Lehner، O.، Forstenlechner، C.، Leitner-Hanetseder، S. and Eisl، C. )2021(،‬‬
‫"ﺍﻟﻤﺤﺎﺳﺒﺔ ﻛﻤﺠﺎﻝ ﻧﺎﺷﺊ‪ :‬ﻋﻠﻰ ﺍﻷﻫﻤﻴﺔ ﻭﺍﻟﺸﺮﻋﻴﺔ ﻭﺍﻟﻬﻴﻤﻨﺔ"ﺍﻻﺟﺘﻤﺎﻉ ﺍﻟﺴﻨﻮﻱ ﻟﺠﻤﻌﻴﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻷﻣﺮﻳﻜﻴﺔ‬
‫)‪.(AAA‬‬
 ‫ﻟﻴﺨﺖﺩﻳﻮﺑﺎﻟﺪ‪ ،‬ﻳﻮ‪ ،‬ﺑﻮﺵ‪ ،‬ﺗﻲ‪ ،‬ﺷﺎﻧﻚ‪ ،‬ﺳﻲ‪ ،‬ﻭﻳﺒﻞ‪ ،‬ﺇﻳﻪ‪ ،‬ﺷﺎﻓﻬﻴﺘﻞ‪ ،‬ﺇﺱ‪ ،‬ﻭﻳﻠﺪﻫﺎﺑﺮ‪ ،‬ﺁﻱ‪ ،‬ﻭﻛﺎﺳﺒﺮ‪ ،‬ﺟﻲ‪.‬‬ ‫‪AAAJ‬‬
‫)‪" ،(2019‬ﺗﺤﺪﻳﺎﺕ ﺍﺗﺨﺎﺫ ﻗﺮﺍﺭﺍﺕ ﺍﻟﻤﻮﺍﺭﺩ ﺍﻟﺒﺸﺮﻳﺔ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺔ ﻣﻦ ﺃﺟﻞ ﺍﻟﻨﺰﺍﻫﺔ ﺍﻟﺸﺨﺼﻴﺔ"‪،‬ﻣﺠﻠﺔ‬
‫ﺃﺧﻼﻗﻴﺎﺕﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 160 .‬ﺭﻗﻢ ‪ ،2‬ﺹ ‪.392-377‬‬ ‫‪35,9‬‬
‫‪:‬ﻣﻬﻨﺔﺗﻤﺮ ﺑﻤﺮﺣﻠﺔ ﺍﻧﺘﻘﺎﻟﻴﺔ“ ‪Leitner-Hanetseder, S., Lehner, OM, Eisl, C. and Forstenlechner, C. )2021(,‬‬
‫ﺍﻟﺠﻬﺎﺕﺍﻟﻔﺎﻋﻠﺔ ﻭﺍﻟﻤﻬﺎﻡ ﻭﺍﻷﺩﻭﺍﺭ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ"‪.‬ﻣﺠﻠﺔ ﺃﺑﺤﺎﺙ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺘﻄﺒﻴﻘﻴﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 22 .‬ﻋﺪﺩ ‪،3‬‬
‫ﺹ‪.556-539‬‬
‫ﻟﻮﻳﺲ‪،‬ﺳﻲ‪ .‬ﻭﻳﻮﻧﻎ‪ ،‬ﺱ‪" ،(2019) .‬ﺑﺪﻋﺔ ﺃﻡ ﻣﺴﺘﻘﺒﻞ؟ ﺍﻟﺘﺤﻠﻴﻞ ﺍﻵﻟﻲ ﻟﻠﻨﺺ ﺍﻟﻤﺎﻟﻲ ﻭﺍﻧﻌﻜﺎﺳﺎﺗﻪ‬
‫ﻟﺘﻘﺎﺭﻳﺮﺍﻟﺸﺮﻛﺎﺕ"ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺃﺑﺤﺎﺙ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 49 .‬ﺭﻗﻢ ‪ ،5‬ﺹ ‪.615-587‬‬ ‫‪132‬‬
‫"ﺍﻟﺘﺤﻜﻢ ﻭﺍﻟﺘﻤﻜﻴﻦ ﻛﻌﻨﺼﺮ ﺗﻨﻈﻴﻤﻲ" ‪Lewis, RL, Brown, DA and Sutton, NC )2019(،‬‬
‫ﺍﻟﻤﻔﺎﺭﻗﺔ‪:‬ﺍﻵﺛﺎﺭ ﺍﻟﻤﺘﺮﺗﺒﺔ ﻋﻠﻰ ﺃﻧﻈﻤﺔ ﺍﻟﺘﺤﻜﻢ ﺍﻹﺩﺍﺭﻱ "‪.‬ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 32 .‬ﻋﺪﺩ‬
‫‪،2‬ﺹ ‪.507-483‬‬
‫‪:‬ﺗﻌﺰﻳﺰﺍﻟﻘﺮﺍﺭ ﻭﺍﻷﺗﻤﺘﺔ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ“ ‪Leyer, M. and Schneider, S. )2021(،‬‬
‫ﺗﻬﺪﻳﺪﺃﻡ ﻓﺮﺻﺔ ﻟﻠﻤﺪﻳﺮﻳﻦ؟"‪،‬ﺁﻓﺎﻕ ﺍﻷﻋﻤﺎﻝ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 64 .‬ﺭﻗﻢ ‪ ،5‬ﺹ ‪.724-711‬‬
‫‪:‬ﺍﻟﻤﺸﺎﻋﺮﺍﻷﺧﻼﻗﻴﺔ ﻭﺍﻷﺧﻼﻕ ﻓﻲ ﺍﻟﻤﻨﻈﻤﺎﺕ" ‪Lindebaum, D., Geddes, D. and Gabriel, Y. )2016(،‬‬
‫ﻣﻘﺪﻣﺔﺍﻟﻌﺪﺩ ﺍﻟﺨﺎﺹ"‪،‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 141 .‬ﺭﻗﻢ ‪ ،4‬ﺹ ‪.656-645‬‬
‫ﺭﺅﻯﻣﻦ "ﺗﻮﻗﻒ ﺍﻵﻟﺔ" ﺇﻟﻰ ﺍﻷﻓﻀﻞ" ‪Lindebaum, D., Vesa, M. and den Hond, F. )2020(،‬‬
‫ﻓﻬﻢﺍﻻﻓﺘﺮﺍﺿﺎﺕ ﺍﻟﻌﻘﻼﻧﻴﺔ ﻓﻲ ﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻟﺨﻮﺍﺭﺯﻣﻲ ﻭﺁﺛﺎﺭﻫﺎ ﻋﻠﻰ ﺍﻟﻤﻨﻈﻤﺎﺕ"‪.‬ﺃﻛﺎﺩﻳﻤﻴﺔ ﻣﺮﺍﺟﻌﺔ ﺍﻹﺩﺍﺭﺓ‪,‬‬
‫ﺍﻟﻤﺠﻠﺪ‪ 45.‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.263-247‬‬
‫ﻋﺪﻡﺍﻟﺘﻤﻜﻴﻦ ﻭﺗﻤﻜﻴﻦ ﺍﻟﻤﺤﺎﺳﺒﺔ‪ :‬ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻷﺻﻠﻴﺔ“ ‪Lombardi, L. )2016(،‬‬
‫ﺳﻴﺎﻕ"‪،‬ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 29 .‬ﺭﻗﻢ ‪ ،8‬ﺹ ‪.1341-1320‬‬
‫ﺍﻵﺛﺎﺭﺍﻟﺴﻠﻮﻛﻴﺔ ﻟﺘﺄﺛﻴﺮ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﻋﻠﻰ" ‪Lombardi, D., Issa, H. and Brown-Liburd, H. )2015(،‬‬
‫ﺣﻜﻢﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ ﻭﺍﺗﺠﺎﻫﺎﺕ ﺍﻟﺒﺤﺚ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ "‪.‬ﺁﻓﺎﻕ ﺍﻟﻤﺤﺎﺳﺒﺔ‪ ،‬ﺍﻟﻤﺠﻠﺪ‪ 29 .‬ﺭﻗﻢ ‪ ،2‬ﺹ‬
‫‪.468-451‬‬
‫ﺩﻳﻨﺎﻣﻴﻜﻴﺎﺕﺍﻟﺘﺤﻜﻢ ﻭﺍﻟﺜﻘﺔ ﻓﻲ ﺍﻟﻤﻨﻈﻤﺎﺕ‪ :‬ﺗﺤﺪﻳﺪ ﺍﻟﻌﻨﺎﺻﺮ ﺍﻟﻤﺸﺘﺮﻛﺔ" ‪Long, CP and Sitkin, SB )2018(،‬‬
‫ﻭﺟﻬﺎﺕﺍﻟﻨﻈﺮ ﻭﺭﺳﻢ ﺧﻄﻮﻁ ﺍﻟﺼﺪﻉ ﺍﻟﻤﻔﺎﻫﻴﻤﻴﺔ "‪.‬ﺃﻛﺎﺩﻳﻤﻴﺔ ﺣﻮﻟﻴﺎﺕ ﺍﻹﺩﺍﺭﺓ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 12 .‬ﻋﺪﺩ ‪ ،2‬ﺹ ‪.751-725‬‬

‫ﺣﺪﻭﺩﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﺍﻟﺘﺤﻜﻢ ﻭﻃﺮﻕ“ ‪Losbichler، H. and Lehner، OM )2021(،‬‬

‫ﺇﻟﻰﺍﻷﻣﺎﻡ‪ :‬ﺩﻋﻮﺓ ﻷﺑﺤﺎﺙ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ "‪.‬ﻣﺠﻠﺔ ﺃﺑﺤﺎﺙ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺘﻄﺒﻴﻘﻴﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 22 .‬ﻋﺪﺩ ‪ ،2‬ﺹ‬
‫‪.382-365‬‬
‫‪"،‬ﺍﻟﺘﺤﻘﻖ ﻣﻦ ﺍﻟﺼﺤﺔ ﻓﻲ ﺃﺑﺤﺎﺙ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻹﺩﺍﺭﻳﺔ ﺍﻟﺘﻔﺴﻴﺮﻳﺔ" ‪Lukka, K. and Modell, S. )2010(،‬‬
‫ﺍﻟﻤﺤﺎﺳﺒﺔﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﻭﺍﻟﻤﺠﺘﻤﻊ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 35 .‬ﺭﻗﻢ ‪ ،4‬ﺹ ‪.477-462‬‬
‫ﻟﻴﺪﻧﺒﺮﻍ‪،‬ﺱ‪“ ،(2013) .‬ﺍﻟﺴﺒﺐ ﻭﺍﻟﻌﻘﻼﻧﻴﺔ ﻭﺍﻟﻮﺍﺟﺐ ﺍﻻﺉﺘﻤﺎﻧﻲ”‪،‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪119 .‬‬
‫ﺭﻗﻢ‪ ،3‬ﺹ ‪.380-365‬‬
‫‪"،‬ﺩﺭﺍﺳﺔ ﻟﺪﻳﻨﺎﻣﻴﻜﻴﺎﺕ ﺍﻟﺘﺤﺎﻟﻒ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﺜﻘﺔ ﻛﻤﻤﺎﺭﺳﺔ" ‪Mahama, H. and Chua, WF )2016(,‬‬
‫ﺍﻟﻤﺤﺎﺳﺒﺔﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﻭﺍﻟﻤﺠﺘﻤﻊ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،51 .‬ﺹ ‪.46-29‬‬
‫ﺗﻔﻜﻴﻚﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺤﻮﺍﺭﻳﺔ‪ :‬ﺃﺩﺏ ﻣﻨﻬﺠﻲ“ ‪Manetti, G., Bellucci, M. and Oliva, S. )2021(،‬‬
‫ﺟﺪﻭﻝﺃﻋﻤﺎﻝ ﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻷﺑﺤﺎﺙ "ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 34 .‬ﻋﺪﺩ ‪ ،9‬ﺹ ‪.283-250‬‬

‫ﺍﻹﻣﻜﺎﻧﺎﺕﺍﻟﺘﺨﺮﻳﺒﻴﺔ ﻭﺍﻟﺘﺤﻮﻳﻠﻴﺔ ﻟﻠﺘﻜﻨﻮﻟﻮﺟﻴﺎﺕ ﺍﻟﺠﺪﻳﺪﺓ" ‪Marrone, M. and Hazelton, J. )2019(،‬‬

‫ﻟﻠﻤﺤﺎﺳﺒﺔﻭﺍﻟﻤﺤﺎﺳﺒﻴﻦ ﻭﺍﻟﻤﺴﺎءﻟﺔ "ﺑﺤﻮﺙ ﺍﻟﻤﺤﺎﺳﺒﺔ ‪,Meditari‬ﺍﻟﻤﺠﻠﺪ‪ 27 .‬ﺭﻗﻢ ‪ ،5‬ﺹ ‪.694-677‬‬

‫ﻣﺎﺭﺗﻦ‪،‬ﻙ‪“ ،(2015) .‬ﻓﻬﻢ ﺍﻟﺨﺼﻮﺻﻴﺔ ﻋﺒﺮ ﺍﻹﻧﺘﺮﻧﺖ‪ :‬ﺗﻄﻮﻳﺮ ﻧﻬﺞ ﺍﻟﻌﻘﺪ ﺍﻻﺟﺘﻤﺎﻋﻲ ﻝ‬
‫ﺧﺼﻮﺻﻴﺔ"‪،‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 137 .‬ﺭﻗﻢ ‪ ،3‬ﺹ ‪.569-551‬‬
‫ﻣﺎﺭﺗﻦ‪،‬ﻙ‪" ،(2018) .‬ﺍﻟﺜﻘﺔ ﻭﺻﺎﻧﻊ ﺍﻟﺴﻮﻕ ﻋﺒﺮ ﺍﻹﻧﺘﺮﻧﺖ‪ :‬ﺗﻌﻠﻴﻖ ﻋﻠﻰ ﺍﻟﺜﻘﺔ ﺍﻟﺴﻴﺒﺮﺍﻧﻴﺔ ﻟﺸﺮﻛﺔ ﺇﻳﺘﺰﻳﻮﻧﻲ"‪،‬ﻣﺠﻠﺔ‬
‫ﺃﺧﻼﻗﻴﺎﺕﺍﻟﻌﻤﻞ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 156 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.24-21‬‬
‫ﻣﺎﺭﺗﻦ‪،‬ﻙ‪2019) .‬ﺃ(‪" ،‬ﻛﺴﺮ ﻣﻔﺎﺭﻗﺔ ﺍﻟﺨﺼﻮﺻﻴﺔ‪ :‬ﻗﻴﻤﺔ ﺍﻟﺨﺼﻮﺻﻴﺔ ﻭﺍﻟﻮﺍﺟﺐ ﺍﻟﻤﺮﺗﺒﻂ ﺑﻬﺎ ﻋﻠﻰ ﺍﻟﺸﺮﻛﺎﺕ"‪،‬‬
‫ﺃﺧﻼﻗﻴﺎﺕﺍﻷﻋﻤﺎﻝ ﺍﻟﻔﺼﻠﻴﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 30 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.96-65‬‬
‫‪"،‬ﺍﻵﺛﺎﺭ ﺍﻷﺧﻼﻗﻴﺔ ﻭﻣﺴﺎءﻟﺔ ﺍﻟﺨﻮﺍﺭﺯﻣﻴﺎﺕ" ‪Martin, K. )2019b(،‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬‬
‫ﺍﻟﻤﺠﻠﺪ‪ 160.‬ﺭﻗﻢ ‪ ،4‬ﺹ ‪.850-835‬‬
‫ﻋﻠﻰﺃﺳﺎﺱ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﻣﺎﺭﺗﻦ‪“ ،MA )2020( ،‬ﻧﻬﺞ ﺗﻄﻮﺭﻱ ﻷﺑﺤﺎﺙ ﺃﻧﻈﻤﺔ ﺍﻟﺘﺤﻜﻢ ﺍﻹﺩﺍﺭﻱ‪ :‬ﺃ‬
‫ﻭﺻﻔﺔﻟﻸﺑﺤﺎﺙ ﺍﻟﻤﺴﺘﻘﺒﻠﻴﺔ "‪.‬ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﻭﺍﻟﻤﺠﺘﻤﻊ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،101186 ،86 .‬ﺩﻭﻯ‪:‬‬
‫ﻗﺮﺍﺭ‬ ‫‪.10.1016/j.aos.2020.101186‬‬
‫ﺻﻨﻊﻓﻲ‬ ‫‪:‬ﺍﻷﻋﻤﺎﻝﺍﻟﺘﺠﺎﺭﻳﺔ ﻭﺍﻵﺛﺎﺭ ﺍﻷﺧﻼﻗﻴﺔ ﻟﻠﺘﻜﻨﻮﻟﻮﺟﻴﺎ“ ‪Martin, K., Shilton, K. and Smith, J. )2019(،‬‬
‫ﻣﺤﺎﺳﺒﺔ‬ ‫ﻣﻘﺪﻣﺔﺍﻟﻨﺪﻭﺓ"‪،‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 160 .‬ﺭﻗﻢ ‪ ،2‬ﺹ ‪.317-307‬‬
‫‪"،‬ﻧﻤﻮﺫﺝ ﺗﻜﺎﻣﻠﻲ ﻟﻠﺜﻘﺔ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ" ‪Mayer, RC, Davis, JH and Schoorman, FD )1995(،‬‬
‫ﺃﻛﺎﺩﻳﻤﻴﺔﻣﺮﺍﺟﻌﺔ ﺍﻹﺩﺍﺭﺓ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 20 .‬ﺭﻗﻢ ‪ ،3‬ﺹ ‪.734-709‬‬
‫‪133‬‬
‫ﺗﺄﺳﻴﺲﺍﻹﺧﻼﺹ ﺍﻟﺘﻤﺜﻴﻠﻲ ﻟﻠﺨﺪﻣﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ" ‪McCallig, J., Robb, A. and Rohde, F. )2019(،‬‬
‫ﺍﻟﻤﻌﻠﻮﻣﺎﺕﺍﻟﻤﺤﺎﺳﺒﻴﺔ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻷﻣﺎﻥ ﻣﺘﻌﺪﺩ ﺍﻷﻃﺮﺍﻑ‪ ،‬ﻭﺗﺤﻠﻴﻞ ﺍﻟﺸﺒﻜﺎﺕ‪ ،‬ﻭﺗﻘﻨﻴﺔ ‪ ."blockchain‬ﺍﻟﻤﺠﻠﺔ‬
‫ﺍﻟﺪﻭﻟﻴﺔﻟﻨﻈﻢ ﺍﻟﻤﻌﻠﻮﻣﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،33 .‬ﺹ ‪.58-47‬‬
‫‪”،‬ﺍﻟﻌﺠﺮﻓﺔ ﻭﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﻏﻴﺮ ﺍﻷﺧﻼﻗﻴﺔ‪ :‬ﻣﺄﺳﺎﺓ ﻏﻴﺮ ﺍﻟﻤﺄﻟﻮﻑ“ ‪McManus, J. )2018(،‬ﻣﺠﻠﺔ‬
‫ﺃﺧﻼﻗﻴﺎﺕﺍﻟﻌﻤﻞ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 149 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.185-169‬‬
‫ﻣﻬﺮﺑﻮﻳﺎ‪،‬ﺃ‪ .‬ﻭﺳﺎﻟﻴﺲ ﺟﻴﻠﻴﺘﺶ‪ ،‬ﻡ‪-.‬ﻝ‪“ ،(2019) .‬ﺭﺅﻳﺔ ﻣﺜﻞ ﺍﻟﺴﻮﻕ؛ ﺍﺳﺘﻜﺸﺎﻑ ﺍﻟﺼﻌﻮﺩ ﺍﻟﻤﺘﺒﺎﺩﻝ ﻝ‬
‫"ﺍﻟﺸﻔﺎﻓﻴﺔ ﻭﺍﻟﻤﺤﺎﺳﺒﺔ ﻓﻲ ﺍﻹﺩﺍﺭﺓ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ ﻭﺇﺩﺍﺭﺓ ﺍﻟﺴﻮﻕ ﻋﺒﺮ ﺍﻟﻮﻃﻨﻴﺔ"ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﻨﻈﻤﺎﺕ ﻭﺍﻟﻤﺠﺘﻤﻊ‪،‬‬
‫ﺍﻟﻤﺠﻠﺪ‪ ،76.‬ﺹ ‪.31-12‬‬
‫ﺍﻟﻤﺤﺎﺳﺒﺔﻭﺍﻟﺘﻨﻈﻴﻢ ﻭﺍﻻﻗﺘﺼﺎﺩ‪ :‬ﺭﺑﻂ ﺍﻟﻤﺤﺎﺳﺒﺔ“ ‪Miller, P. and Power, M. )2013(،‬‬
‫ﻧﻈﺮﻳﺔﺍﻟﺒﺤﺚ ﻭﺍﻟﺘﻨﻈﻴﻢ "ﺃﻛﺎﺩﻳﻤﻴﺔ ﺣﻮﻟﻴﺎﺕ ﺍﻹﺩﺍﺭﺓ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 7 .‬ﻋﺪﺩ ‪ ،1‬ﺹ ‪.605-557‬‬

‫‪"،‬ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ ﻟﻠﺸﺮﻛﺎﺕ‪ :‬ﻏﻴﺮ ﻣﺪﺭﻭﺳﺔ ﺃﻡ ﻣﺘﻨﺎﺯﻉ ﻋﻠﻴﻬﺎ ﺑﺸﻜﻞ ﺃﺳﺎﺳﻲ؟" ‪Mitnick، BM، Windsor، D. and Wood، DJ )2021(،‬‬
‫ﺃﻛﺎﺩﻳﻤﻴﺔﻣﺮﺍﺟﻌﺔ ﺍﻹﺩﺍﺭﺓ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 46 .‬ﺭﻗﻢ ‪ ،3‬ﺹ ‪.629-623‬‬
‫ﺩﻭﺭﺍﻟﺘﻘﻨﻴﺎﺕ ﺍﻟﻤﺮﺗﺒﻄﺔ ﺑﺎﻹﻧﺘﺮﻧﺖ ﻓﻲ ﺗﺸﻜﻴﻞ ﻋﻤﻞ" ‪Moll, J. and Yigitbasioglu, O. )2019(،‬‬
‫"ﺍﻟﻤﺤﺎﺳﺒﻮﻥ‪ :‬ﺍﺗﺠﺎﻫﺎﺕ ﺟﺪﻳﺪﺓ ﻟﺒﺤﻮﺙ ﺍﻟﻤﺤﺎﺳﺒﺔ"ﻣﺮﺍﺟﻌﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺒﺮﻳﻄﺎﻧﻴﺔ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 51 .‬ﺭﻗﻢ ‪،100833 ،6‬‬
‫ﺩﻭﻯ‪.10.1016/j.bar.2019.04.002:‬‬
‫ﺩﻭﺭﺃﺭﺑﻊ ﻛﻔﺎءﺍﺕ ﺃﺧﻼﻗﻴﺔ ﻋﺎﻟﻤﻴﺔ ﻓﻲ" ‪Morales-S-anchez, R. and Cabello-Medina, C. )2013(،‬‬
‫ﺍﺗﺨﺎﺫﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻷﺧﻼﻗﻴﺔ"‪،‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 116 .‬ﺭﻗﻢ ‪ ،4‬ﺹ ‪.734-717‬‬
‫‪”،‬ﻭﻛﺎﻟﺔ ﺍﻟﺸﺮﻛﺔ ﻭﺍﻟﻌﻘﻮﺩ ﺍﻵﺟﻠﺔ ﺍﻟﻤﺤﺘﻤﻠﺔ“ ‪Mulgan, T. )2018(،‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 154 .‬ﺭﻗﻢ ‪،4‬‬
‫ﺹ‪.916-901‬‬
‫ﺍﻵﺛﺎﺭﺍﻷﺧﻼﻗﻴﺔ ﻻﺳﺘﺨﺪﺍﻡ ﺍﻻﺻﻄﻨﺎﻋﻲ“ ‪Munoko, I., Brown-Liburd, HL and Vasarhelyi, M. )2020(،‬‬
‫ﺍﻟﺬﻛﺎءﻓﻲ ﺍﻟﺘﺪﻗﻴﻖ "ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 167 .‬ﺭﻗﻢ ‪ ،2‬ﺹ ‪.234-209‬‬
‫ﺍﻟﺒﺸﺮﻭﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ‪ :‬ﺃﺷﻜﺎﻝ ﺍﻟﻮﻛﺎﻟﺔ ﺍﻟﻤﻠﺘﺼﻘﺔ“ ‪Murray, A., Rhymer, J. and Sirmon, DG )2021(،‬‬
‫ﻓﻲﺍﻟﻤﻨﻈﻤﺎﺕ "ﺃﻛﺎﺩﻳﻤﻴﺔ ﻣﺮﺍﺟﻌﺔ ﺍﻹﺩﺍﺭﺓ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 46 .‬ﺭﻗﻢ ‪ ،3‬ﺹ ‪.571-552‬‬
‫‪"،‬ﺍﻟﻤﻤﺎﺭﺳﺎﺕ ﺍﻟﻤﺎﺩﻳﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ :‬ﺍﺳﺘﻜﺸﺎﻑ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ ﻓﻲ ﺍﻟﻌﻤﻞ" ‪Orlikowski, WJ )2016(،‬ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ‪،‬‬
‫ﺍﻟﻤﺠﻠﺪ‪ 28.‬ﺭﻗﻢ ‪ ،9‬ﺹ ‪.1448-1435‬‬
‫‪،‬ﺍﻟﻤﺎﺩﻳﺔﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪ :‬ﺗﺤﺪﻱ ﻓﺼﻞ ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ“ ‪Orlikowski، WJ and Scott، SV )2008(،‬‬
‫ﺍﻟﻌﻤﻞﻭﺍﻟﺘﻨﻈﻴﻢ "ﺃﻛﺎﺩﻳﻤﻴﺔ ﺣﻮﻟﻴﺎﺕ ﺍﻹﺩﺍﺭﺓ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 2 .‬ﻋﺪﺩ ‪ ،1‬ﺹ ‪.474-433‬‬
‫ﻛﻴﻒﻳﻘﺪﻡ ﻋﻠﻢ ﺍﻷﻋﺼﺎﺏ ﺍﻟﻤﻌﺮﻓﻲ ﺗﻔﺴﻴﺮﺍً ﺗﻄﻮﺭﻳﺎً ﺫﺍﺗﻴﺎً ﻟـ“ ‪Orlitzky، M. )2016(،‬‬
‫ﺃﺧﻼﻗﻴﺎﺕﺍﻟﻌﻤﻞ"‪،‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 144 .‬ﺭﻗﻢ ‪ ،4‬ﺹ ‪.732-717‬‬
‫ﺍﻟﺘﻘﺎﺭﺏﻓﻲ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ ﺍﻟﺪﻭﻟﻴﺔ؟ ﻣﻘﺎﺭﻧﺔ" ‪Paik, Y., Lee, JM and Pak, YS )2017(,‬‬
‫"ﺩﺭﺍﺳﺔ ﺍﻟﻔﻠﺴﻔﺎﺕ ﺍﻷﺧﻼﻗﻴﺔ ﻭﺃﺳﻠﻮﺏ ﺍﻟﺘﻔﻜﻴﺮ ﻭﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻷﺧﻼﻗﻴﺔ ﺑﻴﻦ ﺍﻟﻤﺪﻳﺮﻳﻦ ﺍﻷﻣﺮﻳﻜﻴﻴﻦ ﻭﺍﻟﻜﻮﺭﻳﻴﻦ"‬
‫‪.‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 156 .‬ﺭﻗﻢ ‪ ،3‬ﺹ ‪.855-839‬‬
‫ﺑﺎﺭﻛﺮ‪،‬ﺃﻝ ﺩﻱ )‪“ ،(2008‬ﺗﻔﺴﻴﺮ ﺃﺑﺤﺎﺙ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺘﻔﺴﻴﺮﻳﺔ”‪،‬ﻭﺟﻬﺎﺕ ﻧﻈﺮ ﻧﻘﺪﻳﺔ ﺣﻮﻝ‬
‫ﻣﺤﺎﺳﺒﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 19 .‬ﺭﻗﻢ ‪ ،6‬ﺹ ‪.914-909‬‬
‫ﺍﻟﺘﻌﻤﻴﻢﺍﻟﻨﻮﻋﻲ ﻓﻲ ﺍﻟﺒﺤﻮﺙ ﺍﻟﻤﺤﺎﺳﺒﻴﺔ‪ :‬ﺍﻟﻤﻔﺎﻫﻴﻢ ﻭﺍﻟﻤﻔﺎﻫﻴﻢ" ‪Parker, LD and Northcott, D. )2016(،‬‬
‫ﺍﻻﺳﺘﺮﺍﺗﻴﺠﻴﺎﺕ"‪،‬ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 29 .‬ﺭﻗﻢ ‪ ،6‬ﺹ ‪.1131-1100‬‬
‫ﻫﻞﺗﻌﻴﻖ ﻣﻮﺍﻗﻒ ﺗﺄﻳﻴﺪ ﺍﻟﻤﺪﻗﻖ ﺍﻟﺘﺪﻗﻴﻖ" ‪Pennington, R., Schafer, JK and Pinsker, R. )2016(،‬‬
‫ﺍﻟﻤﻮﺿﻮﻋﻴﺔ؟"‪،‬ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺎﻟﻴﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 32 .‬ﻋﺪﺩ ‪ ،1‬ﺹ ‪.151-136‬‬
‫ﺑﻴﺘﺮﺯ‪،‬ﺩﺑﻠﻴﻮ )‪" ،(2011‬ﺍﻟﺸﺮﺡ ﻭﺍﻟﺜﻘﺔ‪ :‬ﻣﺎﺫﺍ ﺗﺨﺒﺮ ﺍﻟﻤﺴﺘﺨﺪﻡ ﻓﻲ ﻣﺠﺎﻝ ﺍﻷﻣﻦ ﻭﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ؟"‪،‬ﺍﻷﺧﻼﻕ ﻭ‬
‫ﺗﻜﻨﻮﻟﻮﺟﻴﺎﺍﻟﻤﻌﻠﻮﻣﺎﺕ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 13 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.64-53‬‬
 ‫ﺑﺮﺍﺳﺎﺩ‪،‬ﺃ‪“ ،(2002) .‬ﺍﻟﺘﻨﺎﻓﺲ ﺣﻮﻝ ﺍﻟﻤﻌﻨﻰ‪ :‬ﺍﻟﺘﺄﻭﻳﻞ ﻛﻤﻨﻬﺠﻴﺔ ﺗﻔﺴﻴﺮﻳﺔ ﻟﻠﺘﻔﺴﻴﺮ”‪.‬‬ ‫‪AAAJ‬‬
‫ﻓﻬﻢﺍﻟﻨﺼﻮﺹ "ﻃﺮﻕ ﺍﻟﺒﺤﺚ ﺍﻟﺘﻨﻈﻴﻤﻲ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 5 .‬ﻋﺪﺩ ‪ ،1‬ﺹ ‪.33-12‬‬
‫‪35,9‬‬
‫ﺗﺸﻴﻦ‪،‬ﺏ‪ ،‬ﺷﺎﺭﻉ‪€‬ﻟﻤﺎﺫﺍ ﺗﺴﻤﺢ ﺍﻟﺼﻴﻦ ﺑﻮﺳﺎﺉﻞ ﺍﻟﺘﻮﺍﺻﻞ ﺍﻻﺟﺘﻤﺎﻋﻲ ﺍﻷﻛﺜﺮ ﺣﺮﻳﺔ؟ ﺍﺣﺘﺠﺎﺟﺎﺕ ﺿﺪ“ ‪omberg, D. and Wu, Y. )2017(,‬‬
‫ﺍﻟﻤﺮﺍﻗﺒﺔﻭﺍﻟﺪﻋﺎﻳﺔ”‪.‬ﻣﺠﻠﺔ ﺍﻵﻓﺎﻕ ﺍﻻﻗﺘﺼﺎﺩﻳﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 31 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.140-117‬‬
‫ﻛﻮﺍﺗﺮﻭﻥ‪ ،.P،‬ﺭﻭﻧﺰﺍﻧﻲ‪ ،.M ،‬ﺟﺎﻧﻜﺴﺎﺭﻱ‪ .D ،‬ﻭ‪€H‬ﺃﻭﻟﺮﻳﺮ‪“ ،MA )2021( ،‬ﻣﺎ ﻭﺭﺍء ﺍﻟﻤﺎﺩﺓ ﺍﻟﻤﺮﺉﻴﺔ‬
‫"ﻭﺍﻷﺩﺍء‪ :‬ﺗﺤﻮﻳﻞ ﻭﺟﻬﺎﺕ ﺍﻟﻨﻈﺮ ﺣﻮﻝ ﺍﻟﻤﺮﺉﻲ ﻓﻲ ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ"‪.‬ﺍﻟﺪﺭﺍﺳﺎﺕ ﺍﻟﺘﻨﻈﻴﻤﻴﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 42 .‬ﻋﺪﺩ‬
‫‪،8‬ﺹ ‪.1218-1197‬‬
‫‪134‬‬
‫– ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻭﺍﻹﺩﺍﺭﺓ‪ :‬ﺍﻷﺗﻤﺘﺔ“ ‪Raisch, S. and Krakowski, S. )2021(،‬‬
‫ﻣﻔﺎﺭﻗﺔﺍﻟﺰﻳﺎﺩﺓ "ﺃﻛﺎﺩﻳﻤﻴﺔ ﻣﺮﺍﺟﻌﺔ ﺍﻹﺩﺍﺭﺓ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 46 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.210-192‬‬
‫ﺍﻟﺮﺍﺣﺔ‪،‬ﺟﻲ ﺁﺭ )‪،(1986‬ﺍﻟﺘﻨﻤﻴﺔ ﺍﻷﺧﻼﻗﻴﺔ‪ :‬ﺍﻟﺘﻘﺪﻡ ﻓﻲ ﺍﻟﺒﺤﺚ ﻭﺍﻟﻨﻈﺮﻳﺔ‪،‬ﺑﺮﺍﻳﺠﺮ‪ ،‬ﻧﻴﻮﻳﻮﺭﻙ‪ ،‬ﺹ‪.224 .‬‬
‫ﺍﻟﺮﺍﺣﺔ‪،‬ﺟﻲ ﺁﺭ )‪،(1994‬ﺍﻟﺘﻨﻤﻴﺔ ﺍﻷﺧﻼﻗﻴﺔ ﻓﻲ ﺍﻟﻤﻬﻦ‪ :‬ﻋﻠﻢ ﺍﻟﻨﻔﺲ ﻭﺍﻷﺧﻼﻕ ﺍﻟﺘﻄﺒﻴﻘﻴﺔ‪،‬ﻋﻠﻢ ﺍﻟﻨﻔﺲ‬
‫ﺍﻟﺼﺤﺎﻓﺔ‪،‬ﻫﻴﻠﺴﺪﻳﻞ‪ ،‬ﻧﻴﻮﺟﻴﺮﺳﻲ‪.‬‬

‫ﺍﻟﺘﻨﺒﺆﺑﺎﻷﺯﻣﺎﺕ ﺍﻟﻤﺼﺮﻓﻴﺔ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﺸﺒﻜﺎﺕ ﺍﻟﻌﺼﺒﻴﺔ ﺍﻻﺻﻄﻨﺎﻋﻴﺔ‪ :‬ﺩﻭﺭ ﺍﻟﻼﺧﻄﻴﺔ“ ‪Ristolainen، K. )2017(،‬‬
‫ﻭﺍﻟﺘﺒﺎﻳﻦ"ﺍﻟﻤﺠﻠﺔ ﺍﻻﺳﻜﻨﺪﻧﺎﻓﻴﺔ ﻟﻼﻗﺘﺼﺎﺩ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 120 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.62-31‬‬
‫‪"،‬ﺃﺧﻼﻗﻴﺎﺕ ﺍﻟﻌﻤﻞ‪ :‬ﻭﻋﺪ ﻋﻠﻢ ﺍﻷﻋﺼﺎﺏ" ‪Robertson, DC, Voegtlin, C. and Maak, T. )2016(،‬‬
‫ﻣﺠﻠﺔﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 144 .‬ﺭﻗﻢ ‪ ،4‬ﺹ ‪.697-679‬‬
‫ﻫﻞﻳﻌﻜﺲ ﺍﻟﻤﺪﻗﻘﻮﻥ ﺍﻟﺼﻮﺭﺓ ﺍﻟﺤﻘﻴﻘﻴﺔ" ‪S-anchez-Medina, AJ, Bl-azquez-Santana, F. and Alonso, JB )2017(،‬‬
‫ﻟﻠﺸﺮﻛﺔﻳﺘﻌﺎﺭﺽ ﻣﻊ ﻣﺼﺎﻟﺢ ﺍﻟﻌﻤﻼء؟ ﻧﻬﺞ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ "ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 155 .‬ﺭﻗﻢ ‪،2‬‬
‫ﺹ‪.545-529‬‬
‫ﺍﻟﺒﻴﺎﻧﺎﺕﺍﻟﻀﺨﻤﺔ ﻭﺍﻟﺘﻐﻴﺮﺍﺕ ﻓﻲ ﺍﻟﺘﺪﻗﻴﻖ" ‪Salijeni, G., Samsonova-Taddei, A. and Turley, S. )2018(،‬‬
‫ﺍﻟﺘﻜﻨﻮﻟﻮﺟﻴﺎ‪:‬ﺍﻟﺘﻔﻜﻴﺮ ﻓﻲ ﺟﺪﻭﻝ ﺃﻋﻤﺎﻝ ﺍﻟﺒﺤﺚ "‪.‬ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺃﺑﺤﺎﺙ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 49 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.119-95‬‬

‫ﻓﻬﻢﻣﺪﻯ ﺿﺨﺎﻣﺔ ﺗﻘﻨﻴﺎﺕ ﺍﻟﺒﻴﺎﻧﺎﺕ" ‪Salijeni, G., Samsonova-Taddei, A. and Turley, S. )2021(,‬‬
‫ﺇﻋﺎﺩﺓﺗﺸﻜﻴﻞ ﻃﺒﻴﻌﺔ ﻭﺗﻨﻈﻴﻢ ﻋﻤﻠﻴﺎﺕ ﺗﺪﻗﻴﻖ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻤﺎﻟﻴﺔ‪ :‬ﺗﺤﻠﻴﻞ ﺍﺟﺘﻤﺎﻋﻲ ﻣﺎﺩﻱ‪ .‬ﻣﺮﺍﺟﻌﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ‬
‫ﺍﻷﻭﺭﻭﺑﻴﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 30 .‬ﺭﻗﻢ ‪ ،3‬ﺹ ‪.555-531‬‬
‫ﺷﺎﻟﻴﻦ‪،‬ﺩ‪.‬ﻥ‪“ ،(2007) .‬ﺍﻟﺘﻮﻗﻴﻊ ﻓﻲ ﺍﻟﺠﺴﺪ‪ :‬ﻣﻼﺣﻈﺎﺕ ﺣﻮﻝ ﺍﻟﺘﺄﻭﻳﻞ ﺍﻟﺒﺮﺍﺟﻤﺎﺗﻲ”‪،‬ﺍﻟﻨﻈﺮﻳﺔ ﺍﻻﺟﺘﻤﺎﻋﻴﺔ‪,‬‬
‫ﺍﻟﻤﺠﻠﺪ‪ 25.‬ﻋﺪﺩ ‪ ،3‬ﺹ ‪.224-193‬‬
‫ﺷﻮﻓﺮ‪،‬ﺗﻲ ﺟﻴﻪ ﻭﺷﻮﻓﺮ‪ ،‬ﺗﺎ )‪" ،(2018‬ﺗﺄﺛﻴﺮ ﺍﻟﺘﻔﻜﻴﺮ ﺍﻷﺧﻼﻗﻲ ﻋﻠﻰ ﻧﻮﺍﻳﺎ ﺍﻹﺑﻼﻍ ﻋﻦ ﺍﻟﻤﺨﺎﻟﻔﺎﺕ"‪،‬‬
‫ﺑﺤﺚﺣﻮﻝ ﺍﻟﻤﺴﺆﻭﻟﻴﺔ ﺍﻟﻤﻬﻨﻴﺔ ﻭﺍﻷﺧﻼﻗﻴﺎﺕ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ‪،‬ﺍﻟﺰﻣﺮﺩ ﻟﻠﻨﺸﺮ‪.‬‬
‫ﺭﺑﻂﺍﻟﻤﻨﺼﺎﺕ ﻭﺍﻟﻤﻤﺎﺭﺳﺎﺕ ﻭﺃﺧﻼﻗﻴﺎﺕ ﺍﻟﻤﻄﻮﺭﻳﻦ‪ :‬ﺃﺩﻭﺍﺕ ﺍﻟﺮﻓﻊ ﻣﻦ ﺃﺟﻞ" ‪Shilton, K. and Greene, D. )2017(،‬‬
‫"ﺧﻄﺎﺏ ﺍﻟﺨﺼﻮﺻﻴﺔ ﻓﻲ ﺗﻄﻮﻳﺮ ﺗﻄﺒﻴﻘﺎﺕ ﺍﻟﻬﺎﺗﻒ ﺍﻟﻤﺤﻤﻮﻝ"ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 155 .‬ﺭﻗﻢ ‪ ،1‬ﺹ‬
‫‪.146-131‬‬
‫ﺣﺪﻭﺩﺍﻟﻌﻤﻞ ﺍﻟﻤﺆﺳﺴﻲ‪ :‬ﺩﺭﺍﺳﺔ ﻣﻴﺪﺍﻧﻴﺔ ﻋﻦ ﺟﻬﻮﺩ ﺍﻟﻤﺮﺍﺟﻌﻴﻦ ﻟﺘﺤﻘﻴﻖ“ ‪Silvola, H. and Vinnari, E. )2021(,‬‬
‫ﺗﻌﺰﻳﺰﺿﻤﺎﻥ ﺍﻻﺳﺘﺪﺍﻣﺔ ﻓﻲ ﻣﺠﺘﻤﻊ ﺍﻟﺜﻘﺔ "‪.‬ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 34 .‬ﺭﻗﻢ ‪ ،1‬ﺹ‬
‫‪.30-1‬‬
‫ﺳﻨﺎﻳﺪﺭ‪،‬ﻫـ‪“ ،(2019) .‬ﻣﺮﺍﺟﻌﺔ ﺍﻷﺩﺑﻴﺎﺕ ﻛﻤﻨﻬﺠﻴﺔ ﺑﺤﺚ‪ :‬ﻧﻈﺮﺓ ﻋﺎﻣﺔ ﻭﻣﺒﺎﺩﺉ ﺗﻮﺟﻴﻬﻴﺔ”‪،‬ﻣﺠﻠﺔ‬
‫ﺃﺑﺤﺎﺙﺍﻷﻋﻤﺎﻝ‪,‬ﺍﻟﻤﺠﻠﺪ‪ ،104 .‬ﺹ ‪.339-333‬‬
‫ﺳﻮﺭﻧﺴﻦ‪،‬ﺩﻱ ﺑﻲ‪ ،‬ﻣﻴﻠﺮ‪ ،‬ﺇﺱ ﺇﻱ‪ ،‬ﻭﻛﺎﻳﺐ‪ ،‬ﻛﻮﺍﻻﻟﻤﺒﻮﺭ )‪" ،(2015‬ﺗﻄﻮﻳﺮ ﻭﻗﻴﺎﺱ ﺗﺄﺛﻴﺮ‬
‫ﺩﻭﺭﺓﺃﺧﻼﻗﻴﺎﺕ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﻤﺒﻨﻴﺔ ﻋﻠﻰ ﺍﻟﻔﻠﺴﻔﺔ ﺍﻷﺧﻼﻗﻴﺔ ﻵﺩﻡ ﺳﻤﻴﺚ‪.‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪140 .‬‬
‫ﺭﻗﻢ‪ ،1‬ﺹ ‪.191-175‬‬
‫ﺳﺘﻮﺭﻡ‪،‬ﺭﻱ )‪" ،(2015‬ﺗﻘﻠﻴﻞ ﺍﻟﻘﺮﺍﺭﺍﺕ ﻏﻴﺮ ﺍﻷﺧﻼﻗﻴﺔ‪ :‬ﺩﻭﺭ ﺍﻟﻔﺮﻭﻕ ﺍﻟﻔﺮﺩﻳﺔ ﺍﻟﻘﺎﺉﻤﺔ ﻋﻠﻰ ﺍﻷﺧﻼﻕ"‪،‬‬
‫ﻣﺠﻠﺔﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 142 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.57-37‬‬
‫ﺻﻦ‪،‬ﺕ‪" ،(2019) .‬ﺗﻄﺒﻴﻖ ﺍﻟﺘﻌﻠﻢ ﺍﻟﻌﻤﻴﻖ ﻹﺟﺮﺍءﺍﺕ ﺍﻟﺘﺪﻗﻴﻖ‪ :‬ﺇﻃﺎﺭ ﺗﻮﺿﻴﺤﻲ"‪،‬ﻣﺤﺎﺳﺒﺔ‬
‫ﺁﻓﺎﻕ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 33 .‬ﺭﻗﻢ ‪ ،3‬ﺹ ‪.109-89‬‬
‫‪"،‬ﺗﺒﻨﻲ ﺗﺤﻠﻴﻼﺕ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻨﺼﻴﺔ ﻓﻲ ﺍﻟﺘﺪﻗﻴﻖ ﺑﺎﺳﺘﺨﺪﺍﻡ ﺍﻟﺘﻌﻠﻢ ﺍﻟﻌﻤﻴﻖ" ‪Sun, T. and Vasarhelyi, M. )2018(،‬‬
‫ﺍﻟﻤﺠﻠﺔﺍﻟﺪﻭﻟﻴﺔ ﻷﺑﺤﺎﺙ ﺍﻟﻤﺤﺎﺳﺒﺔ ﺍﻟﺮﻗﻤﻴﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،18 .‬ﺹ ‪.67-49‬‬
‫ﺗﺎﺳﻴﻠﻲ‪،‬ﺱ‪ .‬ﻭﻛﻴﻠﺪﻭﻑ‪ ،‬ﻡ‪" ،(2021) .‬ﻭﻛﺎﻟﺔ ﺍﻟﺸﺒﻜﺔ"‪،‬ﺃﻛﺎﺩﻳﻤﻴﺔ ﺣﻮﻟﻴﺎﺕ ﺍﻹﺩﺍﺭﺓ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 15 .‬ﺭﻗﻢ ‪،1‬‬
‫ﺹ‪.110-68‬‬
‫ﻋﻠﻰﺃﺳﺎﺱ ﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ‬
‫ﺍﻟﻤﺆﺳﺴﺎﺕﻭﺍﻟﻌﻘﻼﻧﻴﺔ ﺍﻟﻘﺎﺉﻤﺔ ﻭﺍﻟﻔﺎﻋﻠﻴﺔ ﻓﻲ ﺍﻹﺩﺍﺭﺓ" ‪ter Bogt, HJ and Scapens, RW )2019(،‬‬
‫ﻣﺤﺎﺳﺒﺔ"‪،‬ﻣﺠﻠﺔ ﺍﻟﻤﺤﺎﺳﺒﺔ ﻭﺍﻟﻤﺮﺍﺟﻌﺔ ﻭﺍﻟﻤﺴﺎءﻟﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 32 .‬ﺭﻗﻢ ‪ ،6‬ﺹ ‪.1825-1801‬‬
‫ﻗﺮﺍﺭ‬
‫ﺻﻨﻊﻓﻲ‬ ‫‪"،‬ﺃﺧﻼﻗﻴﺎﺕ ﺍﻟﻠﻌﺐ ﻓﻲ ﺳﻴﺎﻕ ﺍﻟﺘﺴﻮﻳﻖ" ‪Thorpe, AS and Roper, S. )2017(،‬ﻣﺠﻠﺔ‬
‫ﺃﺧﻼﻗﻴﺎﺕﺍﻟﻌﻤﻞ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 155 .‬ﺭﻗﻢ ‪ ،2‬ﺹ ‪.609-597‬‬
‫ﻣﺤﺎﺳﺒﺔ‬ ‫‪"،‬ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻀﺨﻤﺔ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ‪ :‬ﻧﻈﺮﺓ ﻋﺎﻣﺔ" ‪Tuttle, BM, Kogan, A. and Vasarhelyi, MA )2015(،‬‬
‫ﺁﻓﺎﻕﺍﻟﻤﺤﺎﺳﺒﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 29 .‬ﺭﻗﻢ ‪ ،2‬ﺹ ‪.396-381‬‬
‫‪135‬‬ ‫ﺍﻟﻜﺜﺎﻓﺔﺍﻷﺧﻼﻗﻴﺔ‪ ،‬ﻭﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭﺍﺕ ﺍﻷﺧﻼﻗﻴﺔ‪ ،‬ﻭﺍﻹﺑﻼﻍ ﻋﻦ ﺍﻟﻤﺨﺎﻟﻔﺎﺕ" ‪Valentine, S. and Godkin, L. )2019(،‬‬
‫ﻧﻴﺔّ"‪،‬ﻣﺠﻠﺔ ﺃﺑﺤﺎﺙ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ ،98 .‬ﺹ ‪.288-277‬‬
‫‪:‬ﺃﻓﻜﺎﺭﺑﺤﺜﻴﺔ ﻟﻠﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﺍﻟﺘﺪﻗﻴﻖ" ‪Vasarhelyi, MA, Sun, T. and Issa, H. )2017(،‬‬
‫ﺇﺿﻔﺎءﺍﻟﻄﺎﺑﻊ ﺍﻟﺮﺳﻤﻲ ﻋﻠﻰ ﺍﻟﺘﺪﻗﻴﻖ ﻭﺗﻜﻤﻠﺔ ﺍﻟﻘﻮﻯ ﺍﻟﻌﺎﻣﻠﺔ "‪.‬ﻣﺠﻠﺔ ﺍﻟﺘﻘﻨﻴﺎﺕ ﺍﻟﻨﺎﺷﺉﺔ ﻓﻲ ﺍﻟﻤﺤﺎﺳﺒﺔ‪،‬ﺍﻟﻤﺠﻠﺪ‪.‬‬
‫‪13‬ﺭﻗﻢ ‪ ،2‬ﺹ ‪.20-1‬‬
‫ﻓﻨﺴﻨﺖ‪،‬ﺟﺎﻣﻌﺔ ﻓﺮﺟﻴﻨﻴﺎ )‪“ ،(2021‬ﺩﻣﺞ ﺍﻟﺤﺪﺱ ﻭﺍﻟﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻓﻲ ﺍﻟﻘﺮﺍﺭ ﺍﻟﺘﻨﻈﻴﻤﻲ‪-‬‬
‫ﺗﺤﻀﻴﺮ"‪،‬ﺁﻓﺎﻕ ﺍﻷﻋﻤﺎﻝ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 64 .‬ﺭﻗﻢ ‪ ،4‬ﺹ ‪.438-425‬‬
‫ﻭﺍﺭﻥ‪،‬ﺟﻴﻪ ﺩﻱ ﺟﻮﻧﻴﻮﺭ‪ ،‬ﻣﻮﻓﻴﺖ‪ ،‬ﻛﻴﻪ ﺳﻲ ﻭﺑﻴﺮﻧﺰ‪ ،‬ﺑﻲ‪" ،(2015) .‬ﻛﻴﻒ ﺳﺘﻐﻴﺮ ﺍﻟﺒﻴﺎﻧﺎﺕ ﺍﻟﻜﺒﻴﺮﺓ ﺍﻟﻤﺤﺎﺳﺒﺔ"‪،‬ﻣﺤﺎﺳﺒﺔ‬
‫ﺁﻓﺎﻕ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 29 .‬ﻋﺪﺩ ‪ ،2‬ﺹ ‪.407-397‬‬
‫ﻓﻬﻢﻋﻤﻠﻴﺔ ﺻﻨﻊ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ ﺍﻟﻤﺘﻜﺎﻣﻞ ﻟﺠﻴﻞ ﺍﻷﻟﻔﻴﺔ‪ :‬ﺗﻘﻴﻴﻢ" ‪Weber, J. )2017(،‬‬
‫"ﺍﻟﻌﻼﻗﺔ ﺑﻴﻦ ﺍﻟﻘﻴﻢ ﺍﻟﺸﺨﺼﻴﺔ ﻭﺍﻟﺘﻔﻜﻴﺮ ﺍﻷﺧﻼﻗﻲ ﺍﻟﻤﻌﺮﻓﻲ"ﺍﻷﻋﻤﺎﻝ ﻭﺍﻟﻤﺠﺘﻤﻊ‪ ,‬ﺍﻟﻤﺠﻠﺪ‪ 58 .‬ﺭﻗﻢ ‪ ،8‬ﺹ‬
‫‪.1706-1671‬‬
‫ﻭﻳﺴﺖﺇﺱ ﺇﻡ )‪" ،(2019‬ﺭﺃﺳﻤﺎﻟﻴﺔ ﺍﻟﺒﻴﺎﻧﺎﺕ‪ :‬ﺇﻋﺎﺩﺓ ﺗﻌﺮﻳﻒ ﻣﻨﻄﻖ ﺍﻟﻤﺮﺍﻗﺒﺔ ﻭﺍﻟﺨﺼﻮﺻﻴﺔ"‪،‬ﺍﻷﻋﻤﺎﻝ ﻭ‬
‫ﻣﺠﺘﻤﻊ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 58 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.41-20‬‬
‫ﻭﻳﻼﻥ‪،‬ﺝ‪" ،(2018) .‬ﺍﻟﺜﻘﺔ ﻓﻲ ﺍﻟﻤﺮﺍﻗﺒﺔ‪ :‬ﺭﺩ ﻋﻠﻰ ﺇﺗﺰﻳﻮﻧﻲ"‪،‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 156 .‬ﺭﻗﻢ ‪،1‬‬
‫ﺹ‪.19-15‬‬
‫ﺭﺍﻳﺖ‪ SA،‬ﻭﺷﻮﻟﺘﺰ‪" ،AE )2018( ،‬ﺍﻟﻤﺪ ﺍﻟﺼﺎﻋﺪ ﻟﻠﺬﻛﺎء ﺍﻻﺻﻄﻨﺎﻋﻲ ﻭﺍﻷﻋﻤﺎﻝ‬
‫ﺍﻷﺗﻤﺘﺔ‪:‬ﺗﻄﻮﻳﺮ ﺇﻃﺎﺭ ﺃﺧﻼﻗﻲ”‪.‬ﺁﻓﺎﻕ ﺍﻷﻋﻤﺎﻝ‪,‬ﺍﻟﻤﺠﻠﺪ‪ 61 .‬ﺭﻗﻢ ‪ ،6‬ﺹ ‪.832-823‬‬
‫ﺭﺍﻳﺖ‪ SA،‬ﻭ(‪“ ،Xie، G.-X. )2017‬ﺍﻧﺘﻬﺎﻙ ﺍﻟﺨﺼﻮﺻﻴﺔ ﺍﻟﻤﺘﺼﻮﺭ‪ :‬ﺍﺳﺘﻜﺸﺎﻑ ﻗﺎﺑﻠﻴﺔ ﺍﻟﺨﺼﻮﺻﻴﺔ ﻟﻠﺘﻜﻴﻒ‬
‫ﺍﻟﺘﻮﻗﻌﺎﺕ"‪،‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 156 .‬ﺭﻗﻢ ‪ ،1‬ﺹ ‪.140-123‬‬
‫ﻣﺎﺍﻟﺬﻱ ﻳﺜﻴﺮ ﻋﻤﻠﻴﺔ ﺍﺗﺨﺎﺫ ﺍﻟﻘﺮﺍﺭ ﺍﻷﺧﻼﻗﻲ؟ ﺍﻟﺘﻔﺎﻋﻞ" ‪Zollo, L., Pellegrini, MM and Ciappei, C. )2016(،‬‬
‫ﺑﻴﻦﺍﻟﺤﺪﺱ ﺍﻷﺧﻼﻗﻲ ﻭﺍﻟﺘﻔﻜﻴﺮ ﺍﻷﺧﻼﻗﻲ‪ :‬ﺩﺭﻭﺱ ﻣﻦ ﺍﻟﻤﺬﻫﺐ ﺍﻟﻤﺪﺭﺳﻲ‪.‬ﻣﺠﻠﺔ ﺃﺧﻼﻗﻴﺎﺕ ﺍﻷﻋﻤﺎﻝ‪،‬ﺍﻟﻤﺠﻠﺪ‪.‬‬
‫‪145‬ﺭﻗﻢ ‪ ،4‬ﺹ ‪.700-681‬‬
‫ﺍﻻﺳﺘﻬﻼﻙﺍﻷﺧﻼﻗﻲ ﻭﻗﺮﺍﺭ ﺍﻟﻤﺴﺘﻬﻠﻜﻴﻦ" ‪Zollo, L., Yoon, S., Rialti, R. and Ciappei, C. )2018(،‬‬
‫ﺍﻟﺼﻨﻊ‪:‬ﺩﻭﺭ ﺍﻟﺤﺪﺱ ﺍﻷﺧﻼﻗﻲ”‪.‬ﻗﺮﺍﺭ ﺍﻹﺩﺍﺭﺓ‪،‬ﺍﻟﻤﺠﻠﺪ‪ 56 .‬ﺭﻗﻢ ‪ ،3‬ﺹ ‪.710-692‬‬

‫ﺍﻟﻤﺆﻟﻒﺍﻟﻤﻘﺎﺑﻞ‬
‫ﻳﻤﻜﻦﺍﻻﺗﺼﺎﻝ ﺑﺄﻭﺗﻤﺎﺭ ﻣﺎﻧﻔﺮﻳﺪ ﻟﻴﻨﺮ ﻋﻠﻰ ﺍﻟﻌﻨﻮﺍﻥ ﺍﻟﺘﺎﻟﻲ‪othmar.lehner@hanken.fi:‬‬

‫ﻟﻠﺤﺼﻮﻝﻋﻠﻰ ﺗﻌﻠﻴﻤﺎﺕ ﺣﻮﻝ ﻛﻴﻔﻴﺔ ﻃﻠﺐ ﺇﻋﺎﺩﺓ ﻃﺒﺎﻋﺔ ﻫﺬﻩ ﺍﻟﻤﻘﺎﻟﺔ‪ ،‬ﻳﺮﺟﻰ ﺯﻳﺎﺭﺓ ﻣﻮﻗﻌﻨﺎ ﻋﻠﻰ‬
‫ﺍﻹﻧﺘﺮﻧﺖ‪ www.emeraldgrouppublishing.com/licensing/reprints.htm :‬ﺃﻭ‬
‫ﺍﺗﺼﻞﺑﻨﺎ ﻟﻤﺰﻳﺪ ﻣﻦ ﺍﻟﺘﻔﺎﺻﻴﻞ‪:‬ﺇﺫﻥ@‪emeraldinsight.com‬‬