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Endnotes

i Can AI be ethical? Why enterprises shouldn’t wait for AI regulation, Schatsky D, Kaytal V, Lyengar S,& Chauhan R, Deloitte Insights 2019
ii Guide to the General Data Protection Regulation
iii A blot on the profession, British Medical Journal 1988, Lowry S & McPherson G
iv Tay, Microsoft's AI chatbot, gets a crash course in racism from Twitter
v Corporate Ethics in a Digital Age, Peter Montagnon, Institute of Business Ethics 2019
vi The ‘security principle’ under GDPR and personal data breaches
vii F.T.C. Approves Facebook Fine of About $5 Billion
viii Edelman Trust Barometer, Annual Global Study 2019
ix The Social Responsibility of Business is to Increase its Profits, Milton Friedman, The New York Times Magazine, 1970
x Secrets of the knight revealed (Sir Brian Pitman), Cathy Hayward, Financial Management, CIMA, November 2003
xi The Big Idea: Creating Shared Value, Porter, Michael E & Kramer Mark R, Harvard Business Review 2011
xii The Big Idea: Creating Shared Value, Porter, Michael E & Kramer Mark R, Harvard Business Review 2011
xiii JPMorgan’s Dimon Among CEOs Rejecting Investor-Centric Model
xiv Apple Will Now Recycle Any Product You Give Back—and Give You Credit for It
xv https://www.fairtrade.net/
xvi A Customer Centric Approach To Supply Chain: Supply Chain Journey Mapping (SCJM)
xvii Shared value supply chains: the business case for mutualism
xviii https://www.blackrock.com/corporate/investor-relations/larry-fink-ceo-letter
xiv How do you teach AI the value of trust? EY 2018
xx https://www.ibm.com/blogs/policy/wp-content/uploads/2018/05/IBM_Principles_OnePage.pdf
xxi How do you teach AI the value of trust? EY 2018

Chartered Global Management
Accountant^® (CGMA^®)
CGMA is the most widely held management accounting designation in the world. It distinguishes more than 150,000 accounting and finance professionals who have advanced proficiency in finance, operations, strategy and management. In the United States, the vast majority also are CPAs. The CGMA designation is underpinned by extensive global research to maintain the highest relevance with employers and develop competencies most in demand. CGMA designation holders qualify through rigorous education, exam and experience requirements. They must commit to lifelong education and adhere to a stringent code of ethical conduct. Businesses, governments and not-for-profits around the world trust CGMA designation holders to guide critical decisions that drive strong performance.cgma.orgAssociation of International Certified
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The Association of International Certified Professional Accountants (the Association) is the most influential body of professional accountants, combining the strengths of the American Institute of CPAs (AICPA) and The Chartered Institute of Management Accountants (CIMA) to power opportunity, trust and prosperity for people, businesses and economies worldwide. It represents 657,000 members and students across
179 countries and territories in public and management accounting and advocates for the public interest and business sustainability on current and emerging issues. With broad reach, rigor and resources, the Association advances the reputation, employability and quality of CPAs, CGMAs and accounting and finance professionals globally.aicpa-cima.com Report author:Peter Simons, BBS, MBA, FCMA, CGMA
Associate Technical Director of Research —
Management Accounting

Head of Future of Finance Research

Association of International Certified
Professional Accountants

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October 2019
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