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A study on creating a decision-making bank from the perspective of future generations under the AI era

Research Project

Project/Area Number 19K21710
Research Category

Grant-in-Aid for Challenging Research (Exploratory)

Allocation TypeMulti-year Fund
Review Section Medium-sized Section 7:Economics, business administration, and related fields
Research InstitutionDoshisha University

Principal Investigator

Taguchi Satoshi  同志社大学, 商学部, 教授 (70338234)

Co-Investigator(Kenkyū-buntansha) 西條 辰義  高知工科大学, 経済・マネジメント学群, 特任教授 (20205628)
廣安 知之  同志社大学, 生命医科学部, 教授 (20298144)
原 圭史郎  大阪大学, 大学院工学研究科, 教授 (30393036)
田中 希穂  同志社大学, 免許資格課程センター, 教授 (40399043)
本田 康二郎  金沢医科大学, 一般教育機構, 准教授 (40410302)
舩津 浩司  同志社大学, 法学部, 教授 (80454479)
Project Period (FY) 2019-06-28 – 2023-03-31
Project Status Completed (Fiscal Year 2022)
Budget Amount *help
¥6,240,000 (Direct Cost: ¥4,800,000、Indirect Cost: ¥1,440,000)
Fiscal Year 2021: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2020: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Fiscal Year 2019: ¥2,080,000 (Direct Cost: ¥1,600,000、Indirect Cost: ¥480,000)
Keywords実験社会科学 / ナッジ / テクノロジー / フューチャーデザイン / アルゴリズム回避 / AI / 意思決定銀行 / 経済実験 / 仮想将来世代 / 意思決定 / 行動経済学 / AI陪審員
Outline of Research at the Start

本研究は、特に非定型的で創造的な意思決定に関連してAIに学習させるべき良質のデータが不足しているという問題を解消するために、フューチャー・デザインの「仮想将来世代」の意思決定を蓄積するプラットフォームたる「意思決定銀行」を構築し、人とAIが共存する未来社会の持続可能性を高めることを目的とする探索的研究である。

Outline of Final Research Achievements

This research is an exploratory study aimed at improving the sustainability of a future society in which humans and AI coexist by building a "decision bank" as a platform to accumulate the decisions of Future Design's "virtual future generation" in order to solve the problem of the lack of quality data to be trained by AI. In considering the ethics and validity of AI decisions, we need to look at the quality of the learning data. In this study, we examined how to allow society to accumulate high-quality data that should be learned by AI. As a result, it became necessary to discuss the future of society not only from the perspective of behavioral economics and future design but also from the interdisciplinary perspective of philosophy, law and psychology.

Academic Significance and Societal Importance of the Research Achievements

通常は、AI未来社会研究というと、「どのようなAIが開発できるか」という技術的な側面にのみ焦点が当たりがちである。しかしながら、そのようなテクノロジーが社会に実装されたときに、人間の心理や行動、人間同士の結びつきがどうなるかを考えることも、併せて重要である。本研究は、特に後者に注目して、未来社会におけるテクノロジーと人間の共存を、フューチャーデザインという革新的なアイディアを元に検討した点で、大きな学術的意義を有する。

Report

(5 results)
  • 2022 Annual Research Report   Final Research Report ( PDF )
  • 2021 Research-status Report
  • 2020 Research-status Report
  • 2019 Research-status Report
  • Research Products

    (25 results)

All 2023 2022 2021 2020 2019

All Journal Article (15 results) (of which Peer Reviewed: 2 results,  Open Access: 4 results) Presentation (9 results) (of which Int'l Joint Research: 3 results,  Invited: 4 results) Book (1 results)

  • [Journal Article] 「テクノロジー利用と社会規範:AI監査の責任を巡る陪審員判断に係る経済実験」2023

    • Author(s)
      田口聡志
    • Journal Title

      社会科学

      Volume: 52(4) Pages: 357-372

    • Related Report
      2022 Annual Research Report
    • Peer Reviewed / Open Access
  • [Journal Article] Non-Financial Losses Incurred by a Traffic Accident Perpetrator.2023

    • Author(s)
      Miyoshi, Taguchi, Yamamoto, Watanabe
    • Journal Title

      International Journal of Intelligent Transportation Systems Research.

      Volume: 21 Pages: 1-11

    • Related Report
      2022 Annual Research Report
    • Peer Reviewed / Open Access
  • [Journal Article] Non-GAAP利益開示のコスト・ベネフィットと有用性を超えて:信頼性から企業会計の本質を問い直す2023

    • Author(s)
      田口聡志
    • Journal Title

      同志社商学

      Volume: 74(6) Pages: 41-72

    • Related Report
      2022 Annual Research Report
    • Open Access
  • [Journal Article] Impact of Implicit Theories on the Intent to Use “Performative AI” and “Advisory AI” under asset management: An experimental study.2023

    • Author(s)
      Shimokawa, Yamashita, and Taguchi
    • Journal Title

      ITEC Working Paper series

      Volume: 23-3 Pages: 1-38

    • Related Report
      2022 Annual Research Report
  • [Journal Article] Does the interaction of power distance and fairness perception decrease corporate frauds? An experimental study on mutual monitoring.2023

    • Author(s)
      Sawada, Hirose and Taguchi
    • Journal Title

      ITEC Working Paper series

      Volume: 23-02 Pages: 1-34

    • Related Report
      2022 Annual Research Report
  • [Journal Article] 「『将来可能性』と価値創造のフューチャー・ガバナンス構想:企業組織と業績評価のre-design に向けて」2022

    • Author(s)
      田口聡志
    • Journal Title

      同志社商学

      Volume: 74(2) Pages: 273-296

    • Related Report
      2022 Annual Research Report
    • Open Access
  • [Journal Article] Does machine interaction encourage tax compliance? An experimental study.2022

    • Author(s)
      Murakami and Taguchi
    • Journal Title

      ITEC Working Paper series

      Volume: 22-3 Pages: 1-50

    • Related Report
      2022 Annual Research Report
  • [Journal Article] The Effect of Escalating Lies on Business Ethics: An Experimental Study of the Repeated Deception Game2022

    • Author(s)
      Taguchi, Miwa, and Yamamoto
    • Journal Title

      Doshisha University ITEC Working Paper series

      Volume: 22-1 Pages: 1-64

    • Related Report
      2021 Research-status Report
  • [Journal Article] Tech×会計×信頼研究が切り拓く会計の未来2021

    • Author(s)
      田口聡志・永田大貴・磯川雄大
    • Journal Title

      Disclosure & IR

      Volume: 18 Pages: 72-80

    • NAID

      40022667309

    • Related Report
      2021 Research-status Report
  • [Journal Article] Tech時代の価値創造と会計 ー会計利益の本来的な役立ちを巡って2021

    • Author(s)
      田口聡志
    • Journal Title

      企業会計

      Volume: 73(4) Pages: 23-30

    • Related Report
      2021 Research-status Report 2020 Research-status Report
  • [Journal Article] AI監査と不正の多様性:監査人の責任に係る経済実験2021

    • Author(s)
      田口聡志
    • Journal Title

      同志社大学ITEC working paper series

      Volume: 20-6 Pages: 1-18

    • Related Report
      2020 Research-status Report
  • [Journal Article] VUCA 社会で紡ぐ証券市場と企業組織の Tech *信頼:実験社会科学研究に向けて2020

    • Author(s)
      田口聡志
    • Journal Title

      同志社商学

      Volume: 72(4) Pages: 61-87

    • NAID

      120006957249

    • Related Report
      2020 Research-status Report
  • [Journal Article] マネジメント・コントロール・システムによる情報提供が創造性に与える影響: 実験室実験2020

    • Author(s)
      早川翔・三矢裕・佐久間智広・澤田雄介・田口聡志
    • Journal Title

      産業経理

      Volume: 80(3) Pages: 115-125

    • NAID

      40022394882

    • Related Report
      2020 Research-status Report
  • [Journal Article] AI時代の会計・監査に係る実証研究の位置づけに係る再整理:「会計に求められる新たな教養」を見据えて2020

    • Author(s)
      田口聡志
    • Journal Title

      同志社商学

      Volume: 71(5) Pages: 221-234

    • Related Report
      2019 Research-status Report
  • [Journal Article] A behavioral economics analysis on the characteristics of double-entry bookkeeping system : the "crisis" of earnings in the AI era2019

    • Author(s)
      田口聡志
    • Journal Title

      同志社商学

      Volume: 71 Issue: 3 Pages: 477-498

    • DOI

      10.14988/pa.2020.0000000037

    • NAID

      120006825315

    • ISSN
      03872858
    • URL

      https://doshisha.repo.nii.ac.jp/records/27143

    • Year and Date
      2019-11-28
    • Related Report
      2019 Research-status Report
  • [Presentation] Impact of Implicit Theories on the Intent to Use “Performative AI” and “Advisory AI”2023

    • Author(s)
      Shimokawa, Yamashita, Taguchi
    • Organizer
      SPSP(Society for Personality and Social Psychology) 2023 Annual Convention.
    • Related Report
      2022 Annual Research Report
    • Int'l Joint Research
  • [Presentation] An experimental study on corporate disclosure thinking about future generations.2023

    • Author(s)
      Taguchi
    • Organizer
      Workshop on Microeconomic Analysis of Social Systems and Institutions:Theory, Experiment, and Empirical Studies
    • Related Report
      2022 Annual Research Report
    • Int'l Joint Research
  • [Presentation] 企業組織・証券市場と人工知能:人×テクノロジーの未来2022

    • Author(s)
      田口聡志
    • Organizer
      日本応用経済学会2022年度春季大会
    • Related Report
      2022 Annual Research Report
    • Invited
  • [Presentation] 教養の会計学:ゲーム理論と実験でデザインする2022

    • Author(s)
      田口聡志
    • Organizer
      日本経済会計学会第39回年次大会
    • Related Report
      2022 Annual Research Report
    • Invited
  • [Presentation] 実験会計学の宇宙:未来×信頼×原初形態2022

    • Author(s)
      田口聡志
    • Organizer
      日本会計研究学会2022年度第81回全国大会
    • Related Report
      2022 Annual Research Report
    • Invited
  • [Presentation] Unintended Consequences of Budget Participation and Performance Reporting: An Experimental Study.2022

    • Author(s)
      SAWADA and TAGUCHI
    • Organizer
      American Accounting Association Management Accounting Section Virtual Midyear Meeting
    • Related Report
      2021 Research-status Report
    • Int'l Joint Research
  • [Presentation] 予算参加と業績報告行動-心理要因に焦点を当てたオンライン実験研究-2020

    • Author(s)
      澤田雄介・田口聡志
    • Organizer
      日本管理会計研究学会年次全国大会
    • Related Report
      2020 Research-status Report
  • [Presentation] AI時代の会計・監査のあり方に係る実証研究を巡って2019

    • Author(s)
      田口聡志
    • Organizer
      日本経済会計学会 第35回秋季大会
    • Related Report
      2019 Research-status Report
    • Invited
  • [Presentation] AI監査と不正の多様性:監査人の責任に係る経済実験2019

    • Author(s)
      田口聡志
    • Organizer
      日本会計研究学会第78回全国大会
    • Related Report
      2019 Research-status Report
  • [Book] 教養の会計学2021

    • Author(s)
      田口聡志
    • Total Pages
      240
    • Publisher
      ミネルヴァ書房
    • Related Report
      2020 Research-status Report

URL: 

Published: 2019-07-04   Modified: 2024-01-30  

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