Search results

This study aims to illustrate the manifold ways in which artificial intelligence (AI) serves as both a sentinel and a potential intruder in the realm of personal data protection. Additionally, it delves into the legal and ethical frameworks governing the use of AI in data-centric contexts.

Using a qualitative doctrinal methodology, this research examines existing literatures on AI, data privacy and related laws/regulations. This study explores the multifaceted role of AI in shaping data privacy and the symbiotic relationship between AI and data privacy.

It was discovered that there are insufficient AI-specific regulations, and that AI both fortifies and threatens the sanctity of personal data. As such, there is the need for transparency, fairness, accountability and adherence to data privacy regulations to ensure effective use of AI in data privacy.

This study limits itself to the intersection of AI and data privacy and how innovation, legislations and ethical considerations are intricately intertwined.

By examining case studies and examples from the real world, this study endeavors to provide a comprehensive perspective on the dynamic landscape of AI and data privacy. It forecasts future trends and challenges, offering insights into how AI may continue to influence and safeguard data privacy while simultaneously posing novel risks.

This study aims to explore the determinants of environmental knowledge sharing behaviour among accounting educators through the lens of an extended theory of planned behaviour (TPB).

A total of 95 accounting educators responded to a questionnaire survey. The data comprising information on attitude, subjective norm, perceived behavioural control, possession of environmental knowledge and locus of control, as exogenous latent variables and intention to share and environmental knowledge sharing behaviour as endogenous latent variables, were analysed using the SmartPLS modelling technique. Besides the survey, interviews were conducted for triangulation purpose.

Except for subjective norm, all hypotheses are supported. The findings from the interviews reveal that environmental knowledge sharing activities have put educators in a peculiar position in terms of sharing environmental knowledge, as carrying out environmental activities has not been taken seriously and also seen as not the norm among the faculty members.

This study focuses on accounting educators from five Malaysian public universities and deepens the understanding of their behaviour in sharing their environmental knowledge.

This study provides findings that can be useful for higher education institutions to strategize themselves in delivering environmental sustainability awareness in campus, which may enhance their efforts towards achieving sustainable development.

This study provides findings that there is a need to inculcate environmental knowledge sharing among educators. Such knowledge sharing may generate good environmental norms, which may result in better environmental awareness.

This paper contributes to the literature by exploring the main determinants of accounting educators’ environmental knowledge sharing behaviour and extending the TPB by considering two additional variables.