Traditional functional budgets are useful for planning under predictable business environments. However, due to increased competition, changes in technology, consumer attitudes, and economic factors affecting supply chains, accountants must understand the characteristics of risk and uncertainty. Additionally, businesses now have access to…

There is wide agreement that ethical considerations are a valuable aspect of a data science curriculum, and to that end, many data science programs offer courses in data science ethics. There are not always, however, explicit connections between data science ethics and the centuries-old work on ethics within the discipline of philosophy. Here, we…