Hasil untuk "Business ethics"

Hanna Yarovenko, Viktoriia Bilovodska, Roman Bylbas et al.

In today’s world of globalization and digital transformation, issues of transparency, security, and effective governance are becoming increasingly important. Corruption and cybercrime remain serious challenges for many countries around the world. These phenomena undermine trust in state institutions, hamper economic development, reduce investment attractiveness, and affect social justice. This paper aims to model the impact of digital technologies on the readiness of 28 European countries to combat corruption and cybercrime over the period 2012‒2024. The results of the statistical analysis show that the highest variability is observed in indices related to corruption, while indicators related to digitalization and economic freedom exhibit the least variability. Pooled OLS regression, fixed effects regression, and random effects regression were employed for modeling. The Breusch-Pagan LM test, F-test, and Hausman test confirmed the significance of fixed effects in determining the digital readiness of countries to counter corruption and cyber threats. These models allowed for assessing each country’s deviation from the average level, controlling for other variables. Countries with statistically significant positive fixed effects, such as Denmark, Sweden, Finland, the Netherlands, and Germany, demonstrate a high level of digital readiness to combat corruption. Conversely, negative effects were observed for Italy, Portugal, Spain, and the Czech Republic. Fixed effects by year indicate a decline in the index in 2022 and an even greater drop in 2024, suggesting a worsening perception of corruption in recent years. The fixed effects model confirms that institutional characteristics remain key factors influencing corruption perception. It has been established that digital indicators are not independent determinants and can only be effective when supported by a strong institutional framework. The results of the fixed effects regression model assessing network readiness to counter cyber threats also indicate the robustness of the constructed model. Among the main independent variables, the number of Internet users and the Corruption Control Index were found to be statistically significant. As the number of Internet users increases, so does the state’s overall level of digital readiness. A higher level of corruption control contributes to improved digital infrastructure and its public perception. At the same time, the Economic Freedom Index and the Government Restrictions Index were not statistically significant in this model. The e-Government Development Index showed a positive effect, although its p-value slightly exceeds the traditional significance threshold, indicating that its influence is close to statistically significant. Sweden, the Netherlands, Finland, Germany, and Denmark demonstrated statistically significant positive effects, indicating a high level of digital readiness to counter cyber threats. In contrast, countries such as Greece, Croatia, Romania, Poland, Slovenia, Bulgaria, Portugal, Spain, and Hungary exhibited statistically significant negative effects. An analysis of fixed effects by year reveals a substantial decline in the network readiness index in 2024. A negative effect was also observed in 2022, although it was not statistically significant. The findings can be used to formulate recommendations for enhancing cybersecurity and anti-corruption policies within the context of digital transformation.

Azira Osmanović, Damir Šarić

The digital age brings many challenges to the modern business world. Due to these significant challenges, the issue of ethics is gaining increasing attention. Ethics focuses on making moral decisions and acting upon them. Both in private and professional life, it is important to be honest, fair, and a good person. Ethics and ethical behavior are extremely important in the work of accountants, and they should apply the code of professional ethics for accountants. Proper application of professional ethics, rules, norms, laws, principles, and ethical codes significantly contributes to a positive work environment. The fundamental beliefs and value systems that accountants apply affect their work and, consequently, influence the trust in the results of their work. Financial statements provide information about an organization’s operations, and accountants are responsible for ensuring that this information is accurate and reliable. Nowadays, trust in financial statements has been significantly damaged, but when ethical norms are visibly applied in the behavior of accountants, it greatly influences the trust in their work and the accuracy of the data presented in financial reports. The subject of this research is to determine how significant the application of professional ethics of accountants is in the digital age. The goal is to identify how applying the International Code of Ethics for Professional Accountants contributes to the quality of accountants’ work. The paper presents the most important results of empirical research related to accountants’ perceptions of the importance of applying ethical principles in the accounting profession. The results show a high level of awareness among accountants regarding the importance of applying the highest ethical standards, which is encouraging and instills confidence in strengthening the integrity of the accounting profession in the future.

Gia Zoidze, Ramaz Otinashvili, Shota Veshapidze

Relevance of the topic. Against the background of globalization and the rapid development of information technologies, the role of competitive intelligence in the strategic management of modern business is increasingly increasing. For organizations, general knowledge of the market is no longer enough - to ensure the effectiveness of decisions, an in-depth analysis of both competitors and various elements of the business environment is required. The expansion of the digital space has opened up new opportunities for obtaining information through open sources (OSINT), but at the same time it has also raised new ethical and legal challenges, which makes this topic particularly relevant for modern business practice. Aim and object of the research. The aim of the paper is to evaluate the modern practices of business intelligence, the methods of obtaining information from open and closed sources, their classification and efficiency. The object of the research is the methods used in the competitive intelligence process, their legal and ethical boundaries, as well as their impact on business decisions. Research methods. The paper uses descriptive and analytical research methods. The analysis was carried out based on international literature and expert assessments (e.g. Leonard Fuld's models), as well as practical examples. Information gathering methods are classified according to legality and ethics, which facilitates a comparative analysis of their effectiveness and risks. Practical significance. The paper indicates the need for systematic implementation of business intelligence in both large and medium-sized and small enterprises. The presence of an effective intelligence system not only increases the competitive position of the company, but also reduces strategic and operational risks, improves the speed of adaptation to the market and ensures the achievement of long-term plans. The need for training specialists as part of the national strategy is also emphasized, which will facilitate the legal and ethical use of intelligence tools in the modern Georgian business environment. Results. The study showed that despite the growing importance of open sources (which, according to experts, often provide 95–99% of the information needed for business intelligence), the highest strategic value is often found in semi-closed and difficult-to-access data. At the same time, some methods of information gathering — such as surveys of former employees, test purchases, detailed study of a similar product or pseudo-marketing research — are legal and effective, but on a tight leash in terms of ethical standards.

Mohammad Azarijafari, Luisa Mich, Michele Missikoff

Artificial Intelligence agents represent the next major revolution in the continuous technological evolution of industrial automation. In this paper, we introduce a new approach for business process design and development that leverages the capabilities of Agentic AI. Departing from the traditional task-based approach to business process design, we propose an agent-based method, where agents contribute to the achievement of business goals, identified by a set of business objects. When a single agent cannot fulfill a goal, we have a merge goal that can be achieved through the collaboration of multiple agents. The proposed model leads to a more modular and intelligent business process development by organizing it around goals, objects, and agents. As a result, this approach enables flexible and context-aware automation in dynamic industrial environments.

Dennis Müller

The mathematisation of the socio-economic sphere, where mathematics actively constructs social reality, presents a challenge for studies on ethics in mathematics and its education. While existing scholarship on ethics in mathematics offers insights, it often remains philosophically driven and disconnected from other relevant disciplines. This paper addresses this gap by asking how debates on ethics in mathematics and its education can be connected with economic sociology, and what socio-economic tensions become visible through this connection. Drawing from concepts such as imagined futures, varieties of capitalism, and variegated capitalism, we synthesise a new perspective. This analysis reveals six interconnected tensions: a socio-economic valuation gap regarding ethics education; the multifaceted implementation of mathematics across different capitalist systems; its material opaqueness; a growing gap between economic power and social unaccountability; the enclosure of imagination limiting sustainable futures; and the erosion of multilateralism, which challenges critical pedagogy. The paper's contribution is a first step towards a structural socio-economic framework that links the limited literature on ethics in mathematics with these broader sociological perspectives.

Quentin Romero Lauro, Aakash Gautam, Yasmine Kotturi

Generative AI can help small business owners automate tasks, increase efficiency, and improve their bottom line. However, despite the seemingly intuitive design of systems like ChatGPT, significant barriers remain for those less comfortable with technology. To address these disparities, prior work highlights accessory skills -- beyond prompt engineering -- users must master to successfully adopt generative AI including keyboard shortcuts, editing skills, file conversions, and browser literacy. Building on a design workshop series and 15 interviews with small businesses, we introduce BizChat, a large language model (LLM)-powered web application that helps business owners across digital skills levels write their business plan -- an essential but often neglected document. To do so, BizChat's interface embodies three design considerations inspired by learning sciences: ensuring accessibility to users with less digital skills while maintaining extensibility to power users ("low-floor-high-ceiling"), providing in situ micro-learning to support entrepreneurial education ("just-in-time learning"), and framing interaction around business activities ("contextualized technology introduction"). We conclude with plans for a future BizChat deployment.

Flavio Soares Correa da Silva

Artificial Intelligence (AI) has received unprecedented attention in recent years, raising ethical concerns about the development and use of AI technology. In the present article, we advocate that these concerns stem from a blurred understanding of AI, how it can be used, and how it has been interpreted in society. We explore the concept of AI based on three descriptive facets and consider ethical issues related to each facet. Finally, we propose a framework for the ethical assessment of the use of AI.

Harshini Sri Ramulu, Helen Schmitt, Bogdan Rerich et al.

Ethical questions are discussed regularly in computer security. Still, researchers in computer security lack clear guidance on how to make, document, and assess ethical decisions in research when what is morally right or acceptable is not clear-cut. In this work, we give an overview of the discussion of ethical implications in current published work in computer security by reviewing all 1154 top-tier security papers published in 2024, finding inconsistent levels of ethics reporting with a strong focus of reporting institutional or ethics board approval, human subjects protection, and responsible disclosure, and a lack of discussion of balancing harms and benefits. We further report on the results of a semi-structured interview study with 24 computer security and privacy researchers (among whom were also: reviewers, ethics committee members, and/or program chairs) and their ethical decision-making both as authors and during peer review, finding a strong desire for ethical research, but a lack of consistency in considered values, ethical frameworks (if articulated), decision-making, and outcomes. We present an overview of the current state of the discussion of ethics and current de-facto standards in computer security research, and contribute suggestions to improve the state of ethics in computer security research.

W. Russell Neuman, Chad Coleman, Ali Dasdan et al.

As generative AI models become increasingly integrated into high-stakes domains, the need for robust methods to evaluate their ethical reasoning becomes increasingly important. This paper introduces a five-dimensional audit model -- assessing Analytic Quality, Breadth of Ethical Considerations, Depth of Explanation, Consistency, and Decisiveness -- to evaluate the ethical logic of leading large language models (LLMs). Drawing on traditions from applied ethics and higher-order thinking, we present a multi-battery prompt approach, including novel ethical dilemmas, to probe the models' reasoning across diverse contexts. We benchmark seven major LLMs finding that while models generally converge on ethical decisions, they vary in explanatory rigor and moral prioritization. Chain-of-Thought prompting and reasoning-optimized models significantly enhance performance on our audit metrics. This study introduces a scalable methodology for ethical benchmarking of AI systems and highlights the potential for AI to complement human moral reasoning in complex decision-making contexts.

M. Velasquez

David S. Fowler, Jon Musgrave, Jill Musgrave

This commentary critiques the publish-or-perish culture in business academia, driven by accreditation requirements, which pressures faculty to prioritize quantity over quality in research. It examines the impact of these pressures on research credibility and the rise of predatory journals. Ethical concerns regarding the necessity and impact of the resulting research are discussed. The article calls for reevaluating research priorities and advocating for high-quality, impactful studies that address significant business and societal challenges. By fostering ethical research practices and combating predatory journals, business academia can enhance the credibility and relevance of its contributions.

Sarwesh Ishwardat, Elianne van Steenbergen, Tessa Coffeng et al.

Regulators are responsible for overseeing organizations. Organizational behavior should be in line with laws and regulations. Therefore, regulators aim to influence behavior of regulatees, such as compliance (i.e., following rules and regulations), but also ethical behavior (i.e., doing the right thing, irrespective of the rules and regulations). However, little empirical evidence exists on the effectiveness of different types of regulatory actions. Also, most evidence focuses on compliance, despite an increasing demand for ethical behavior of organizations. A literature review was conducted to collect, summarize, and analyze empirical evidence on how regulators can stimulate regulatees’ compliant and ethical behavior. This paper uniquely covers multiple types of regulatory actions and also multiple types of underlying factors. To illustrate this, a novel framework was introduced, in which it was proposed that regulatory actions influence compliant and ethical behavior through regulatees’ capability, opportunity, and motivation. Combining the findings of 35 articles showed that studies on ‘deterrence’ and ‘cooperation’ demonstrated mixed results regarding their effectiveness, whereas ‘inspections’ were found more effective. Notably, psychological capability, social opportunity, and reflective motivation were more effective in stimulating behavior than physical capability, physical opportunity, and automatic motivation. A reflection on how regulators can use these unique insights to increase their effectiveness is given, as well as an aim to develop regulatory theory further.

Desiree N. Green

Despite the continuous progression of higher education, there is a lack of understanding of adult learners’ overall academic needs and their competing priorities. Increasing adult learners’ intellectual satisfaction is crucial for their collegiate motivation. The instructor must set educational conditions while forming the appropriate foundation for knowledge attainment and student retention. Adult learners do not arrive at the classroom with a blank knowledge slate but with years of employment and life skills and wish to connect such skills with their academic journey. The successful instructor comprehends the practical need to connect course content with the work environment to enhance understanding and motivation. This narrative literature review method explores an extensive interdisciplinary approach to teaching and retaining adult learners. The transformational leadership theory and principles of andragogy were discussed to provide theoretical support to enhance adult learner satisfaction. Key findings suggest that an instructor who demonstrates transformational leadership in the classroom while employing andragogical principles can effectively stimulate and influence high intellect through idiosyncratic engagement. In turn, the learners are more motivated, will enhance and retain knowledge, maintain retention, and complete their degree program.

Abdoul Jalil Djiberou Mahamadou, Aloysius Ochasi, Russ B. Altman

Data are essential in developing healthcare artificial intelligence (AI) systems. However, patient data collection, access, and use raise ethical concerns, including informed consent, data bias, data protection and privacy, data ownership, and benefit sharing. Various ethical frameworks have been proposed to ensure the ethical use of healthcare data and AI, however, these frameworks often align with Western cultural values, social norms, and institutional contexts emphasizing individual autonomy and well-being. Ethical guidelines must reflect political and cultural settings to account for cultural diversity, inclusivity, and historical factors such as colonialism. Thus, this paper discusses healthcare data ethics in the AI era in Africa from the Ubuntu philosophy perspective. It focuses on the contrast between individualistic and communitarian approaches to data ethics. The proposed framework could inform stakeholders, including AI developers, healthcare providers, the public, and policy-makers about healthcare data ethical usage in AI in Africa.

Achille Gildas Ndong Ntoutoume

Abstract This paper discusses the practice of Corporate Social Responsibility (CSR) and its challenges in Sub-Saharan Africa. The main purpose is to highlight and clarify the gaps between CSR regulations and human rights abuses caused by business organizations. From a historical perspective, natural resources have been recognized as a common reason for pushing the CSR agenda in Sub-Saharan Africa, especially with the presence of big businesses in the outcome of globalization. However, despite a development-oriented CSR agenda and therefore on African local needs such as hospitals, housing, and roads, big businesses that have embarked on CSR activities are often involved in human rights violations. This is despite the insertion of human rights in some African state regulations, the UN Global Compact, and the UN Guiding Principles on Business and Human Rights in which those businesses are signatories. This is the case in Gabon, Nigeria, and South Africa whose regulations were established by the respective states indicate business’ broader societal priorities directed towards stakeholders (local communities in particular) but in terms of corporate obligations, ‘Human Rights appear to be a blind spot in CSR’. The reasons for that are indicated in the findings of this qualitative inquiry, which reveals deep problems of corporate governance and little understanding of corporate human rights in domestic legislation. According to international law, human rights fulfillment focuses on nation-states as sole bearers. This means other non-state actors have indirect human rights responsibilities. Therefore, the challenge remains to extend and interpret existing domestic and international frameworks to include CSR alongside traditional state obligations. This could make corporate human rights more ‘applicable’ to businesses. Previous research by Visser and Amodu has focused on proposing models to respond to the challenges of CSR in Africa. This paper clarifies the challenges of CSR with human rights issues and suggests an extension of the current legislative framework covering CSR. The article is qualitative and has used a Desk Research study approach that includes published academic papers, government documents some secondary data such as case studies, interviews, and discussions.

Zhang Lijuan, Tian Zixuan, Wang Yanwei

It is difficult to support the needs of MPAcc teaching due to the insufficient number of case libraries for business ethics and accounting ethics courses. Therefore, this paper discusses the necessity of the case library from the current situation of case library construction, and analyzes the research and construction of the case library of business ethics and accounting ethics course, and proposes, some corresponding solutions to improve students’ classroom learning effect, so as to better cultivate high quality and high level applied talents, which has a certain reference role for universities to improve the subject case library.

Joseph S. Schafer, Kate Starbird

Traditional research ethics has mainly and rightly been focused on making sure that participants are treated safely, justly, and ethically, to avoid the violation of their rights or putting participants in harm's way. Information integrity research within CSCW has also correspondingly mainly focused on these issues, and the focus of internet research ethics has primarily focused on increasing protections of participant data. However, as branches of internet research focus on more fraught contexts such as information integrity and problematic information, more explicit consideration of other ethical frames and subjects is warranted. In this workshop paper, we argue that researcher protections should be more explicitly considered and acknowledged in these studies, and should be considered alongside more standard ethical considerations for participants and for broader society.

CB Bhattacharya

There have been many recent articles and tweets about corporate investors taking Environmental, Social, and Governance (ESG) metrics into consideration for their investment decisions, and how several politicians, business owners, and public figures are reacting to this phenomenon. In large part, the confusion facing ESG is the lack of understanding and agreement about what it is and how we should use it. In reality, ESG is nothing more than a set of metrics, i.e., quantifiable measures, that businesses and other stakeholders can track to better assess how Environmental (e.g., climate change), Social (e.g., human rights abuses) and Governance (e.g., in-house sustainability committees) factors impact a business, and in turn, how the operations of that business impact the environment and society. This article purports to clear the several points of confusion, including what ESG is, the lack of standardization in terms of what to measure and how, what to do with the plethora of ESG ratings available and how purpose-driven companies can use ESG to their full advantage.

James Brusseau

One objection to conventional AI ethics is that it slows innovation. This presentation responds by reconfiguring ethics as an innovation accelerator. The critical elements develop from a contrast between Stability AI's Diffusion and OpenAI's Dall-E. By analyzing the divergent values underlying their opposed strategies for development and deployment, five conceptions are identified as common to acceleration ethics. Uncertainty is understood as positive and encouraging, rather than discouraging. Innovation is conceived as intrinsically valuable, instead of worthwhile only as mediated by social effects. AI problems are solved by more AI, not less. Permissions and restrictions governing AI emerge from a decentralized process, instead of a unified authority. The work of ethics is embedded in AI development and application, instead of functioning from outside. Together, these attitudes and practices remake ethics as provoking rather than restraining artificial intelligence.

Malavika Sundararajan

The paper presents an in-class case exercise that aims to help students learn how to apply ethical values in their personal and professional lives. Development of ethical values are often stated in a very simple way and seem easy to apply to objective situations in an ethical course. However, when it comes to having students apply it in their lives, there seems to be a disconnect, due to a level of unawareness of one’s own actions. The exercise is thus designed to help students gain self-awareness of personal practices in different contexts. The exercise will help students develop individual ethical values in each of those contexts especially if their personal practices seem inadequate in helping them achieve their desires. While the immediate audience includes undergraduate and graduate students, it would be a valuable self-exploratory tool to use in any workplace setting to train employees.