Indrapriya Kularatne

Articles

  1. Rebuilding Public Trust in the New Zealand Digital Media Industry: Explainability, Data Ethics and Governance Abstract

    The rapid adoption of AI-driven recommendation systems in New Zealand’s digital media industry has transformed how audiences can access news, while simultaneously contributing to declining public trust. This study examines how explainable artificial intelligence, supported by data ethics and governance frameworks, can be used to rebuild trust in algorithmically curated news environments. A qualitative, desk-based research design was employed, using a systematic literature review of 38…
  2. Managing Professional Liability Risks from Digitalisation in New Zealand Accounting Firmsw Article Abstract:

    Digitalisation is transforming accounting practice in New Zealand through the adoption of cloud accounting, artificial intelligence (AI), and data analytics, while simultaneously introducing new professional liability risks. Although previous studies have examined cybersecurity, digital competencies, and ethical issues associated with digital technologies, these risks have largely been investigated in isolation, providing a limited understanding of how they collectively shape professi…