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Record W4200057948 · doi:10.1016/j.cpa.2021.102396

Data breaches in the age of surveillance capitalism: Do disclosures have a new role to play?

2021· article· en· W4200057948 on OpenAlex

Why this work is in the frame

A frame that forgets how it found something cannot be audited. These are the routes that admitted this work.

aboutThe title or abstract carries a Canadian signal from the geographic lexicon.
no affNo Canadian affiliation: this work is invisible to an affiliation-only frame.
No Canadian affiliation. An affiliation-only frame, the usual design, would never have seen this work. It is one of the works that make the case for inverting the frame.

Bibliographic record

VenueCritical Perspectives on Accounting · 2021
Typearticle
Languageen
FieldComputer Science
TopicBlockchain Technology Applications and Security
Canadian institutionsnot available
Fundersnot available
KeywordsCapitalismAccountabilityJudgementBusinessBig dataData governanceDigital economyEconomicsAccountingPolitical scienceEconomyLawData qualityPolitics

Abstract

fetched live from OpenAlex

The rise of big data has led to profound changes to the dynamics of accumulation and profiteering. Today, data is captured, produced, and reproduced with such regularity that its collection, utility, and value can go largely unnoticed, giving rise to “surveillance capitalism” (Zuboff, 2019a). This paper explores emerging forms of exploitation within the data economy, including the rise of “instrumentarian power” (Zuboff, 2019a), opacity surrounding data collection and use, and the impact of data breaches on our capacity to function within the information economy. We consider whether new forms of extended responsibility reporting may help to disrupt the trajectory of surveillance capitalism and democratise participation in the digital economy (Crawford, 2021). We draw on the accounting literature on organisational disclosures to consider whether the disclosure of data breaches might enhance accountability by making aspects of the surveillance economy knowable to us. Empirically, our analysis considers the various rules currently governing the disclosure of data breaches in Australia, the US, the EU, and Canada, and the application of these rules in practice. While regulation of the digital economy is developing, laws governing the disclosure of data breaches are highly dependent on an organisation’s judgement. As a consequence, the nature, scale, and timeliness of these disclosures vary significantly, and the lack of clear routines makes it difficult for stakeholders to assess data risks. In response, we consider whether a mandatory disclosure framework might contribute usefully to the public “naming and taming” of surveillance capitalism (Zuboff, 2019a) and the democratisation of our digital future.

Fetched live from OpenAlex and de-inverted. Abstracts are not stored in this database: the inverted indexes are 8.6 GB of the frame’s 9.3 GB of text, and the host has 13 GB free.

Full frame distilled prediction

Teacher imitation

Not calibrated prevalence, not ground truth. Human validation pending. Learned from the 10,348 direct Codex labels and 10,348 direct Gemma labels. Candidate is the union of thresholded teacher heads; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels or direct frontier model labels.

metaresearch head score (Codex)0.001
metaresearch head score (Gemma)0.001
Version: codex-gemma-dda1882f352aValidation status: machine_predicted_unvalidated
Candidate categoriesnone
Consensus categoriesnone
DomainCandidate signal: none · Consensus signal: none
Study designCandidate signal: Theoretical or conceptual · Consensus signal: Theoretical or conceptual
GenreCandidate signal: Empirical · Consensus signal: Empirical
Teacher disagreement score0.597
Threshold uncertainty score0.381

Codex and Gemma teacher scores by category

CategoryCodexGemma
Metaresearch0.0010.001
Meta-epidemiology (narrow)0.0000.000
Meta-epidemiology (broad)0.0000.000
Bibliometrics0.0000.001
Science and technology studies0.0000.000
Scholarly communication0.0000.000
Open science0.0020.001
Research integrity0.0000.000
Insufficient payload (model declined to judge)0.0000.000

Machine scores (provisional)

The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.

Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.

Opus teacher head0.026
GPT teacher head0.309
Teacher spread0.282 · how far apart the two teachers sit on this one work
Validation statusscore_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from it