Hasil untuk "Business ethics"

Jhessica Silva, Diego A. B. Moreira, Gabriel O. dos Santos et al.

In Artificial Intelligence (AI), language models have gained significant importance due to the widespread adoption of systems capable of simulating realistic conversations with humans through text generation. Because of their impact on society, developing and deploying these language models must be done responsibly, with attention to their negative impacts and possible harms. In this scenario, the number of AI Ethics Tools (AIETs) publications has recently increased. These AIETs are designed to help developers, companies, governments, and other stakeholders establish trust, transparency, and responsibility with their technologies by bringing accepted values to guide AI's design, development, and use stages. However, many AIETs lack good documentation, examples of use, and proof of their effectiveness in practice. This paper presents a methodology for evaluating AIETs in language models. Our approach involved an extensive literature survey on 213 AIETs, and after applying inclusion and exclusion criteria, we selected four AIETs: Model Cards, ALTAI, FactSheets, and Harms Modeling. For evaluation, we applied AIETs to language models developed for the Portuguese language, conducting 35 hours of interviews with their developers. The evaluation considered the developers' perspective on the AIETs' use and quality in helping to identify ethical considerations about their model. The results suggest that the applied AIETs serve as a guide for formulating general ethical considerations about language models. However, we note that they do not address unique aspects of these models, such as idiomatic expressions. Additionally, these AIETs did not help to identify potential negative impacts of models for the Portuguese language.

Minja Axelsson, Jiaee Cheong, Rune Nyrup et al.

Recent studies indicate that robotic coaches can play a crucial role in promoting wellbeing. However, the real-world deployment of wellbeing robots raises numerous ethical and socio-technical questions and concerns. To explore these questions, we undertake a community-centered investigation to examine three different communities' perspectives on using robotic wellbeing coaches in real-world environments. We frame our work as an anticipatory ethical investigation, which we undertake to better inform the development of robotic technologies with communities' opinions, with the ultimate goal of aligning robot development with public interest. We conducted workshops with three communities who are under-represented in robotics development: 1) members of the public at a science festival, 2) women computer scientists at a conference, and 3) humanities researchers interested in history and philosophy of science. In the workshops, we collected qualitative data using the Social Robot Co-Design Canvas on Ethics. We analysed the collected qualitative data with Thematic Analysis, informed by notes taken during workshops. Through our analysis, we identify four themes regarding key ethical and socio-technical questions about the real-world use of wellbeing robots. We group participants' insights and discussions around these broad thematic questions, discuss them in light of state-of-the-art literature, and highlight areas for future investigation. Finally, we provide the four questions as a broad framework that roboticists can and should use during robotic development and deployment, in order to reflect on the ethics and socio-technical dimensions of their robotic applications, and to engage in dialogue with communities of robot users. The four questions are: 1) Is the robot safe and how can we know that?, 2) Who is the robot built for and with?, 3) Who owns the robot and the data?, and 4) Why a robot?.

Roman Kuziv, Norayr Sarkisian, Maksym Urbanskyi et al.

The growing turbulence of digital environments highlights the need for business leadership capable of sustaining organizational resilience and mobilizing human capital under conditions of technological pressure and uncertainty. The purpose of this study is to identify how digital maturity, cybersecurity pressure, and labor-market dynamics jointly shape Human Resources readiness as a critical dimension of modern business leadership. The formulated hypothesis that (H1) higher digital maturity strengthens Human Resources readiness; (H2) increased cybersecurity pressure amplifies the importance of adaptive leadership responses; and (H3) combined shocks in cyber-risk and labor markets generate nonlinear effects on leadership-driven Human Resources capacity. The analysis uses weekly data from Ukraine for 2020–2024, incorporating indicators from Work.ua (labor market demand), DOU (IT-sector dynamics), and CERT-UA (cyber incidents), complemented by the regional Regional Digital Trade Integration index of digital maturity. Methodologically, the study applies regression modeling, 3D-surface modeling, and a configuration-based approach to estimate the joint influence of digital maturity and cyber pressure on Human Resources readiness and to map leadership response regimes. The results demonstrate several new empirical patterns: a one-point increase in digital maturity raises Human Resources readiness by 0.42 (p < 0.01), while high cyber pressure intensifies this effect by an additional 18–23%. Under extreme cyber-risk, Human Resources readiness becomes almost entirely dependent on leadership adaptability, with nonlinear growth zones visible in the upper 20% of digital maturity values. The model also shows a “saturation plateau”, where leadership effects stabilize after reaching high levels of both digital maturity and cyber pressure. These findings reveal previously undocumented interaction effects between cyber-risk environments and leadership-driven Human Resources capability formation. The study opens new avenues for developing leadership strategies that integrate cyber-resilience, digital maturity investment, and agile workforce policies as core elements of business sustainability in high-risk digital economies.

Juanfeng He, Yalin Zhang, Fang Zhang et al.

Abstract Purpose Moral disengagement can lead to anti-social behaviour by employees in business. In the healthcare field, moral disengagement can lead nurses to make unethical decisions and behaviours that can harm patient well-being. Therefore, this paper will examine the factors influencing moral disengagement among ICU nurses with the aim of contributing to the reduction of the level of moral disengagement among nurses. Methods Between January 2024 and January 2025, ICU nurses from second-level and above general hospitals in Henan and Hubei, China, were selected as survey respondents. The questionnaire survey was conducted using a general information questionnaire, a moral disengagement scale, a moral resilience scale, and a moral disengagement energy scale, and multiple linear stepwise regression was used to analyze the influencing factors of ICU nurses' moral disengagement. Results 305 ICU nurses scored (91.40 ± 34.37) on the Moral Disengagement Scale. The multiple linear stepwise regression analysis results showed that years of working experience, whether or not they had received ethics training(16.219 p < 0.001), ears of experience (-7.673, p = 0.018), moral resilience(-18.452,p < 0.001), and moral distress (5.523,p < 0.001) were the influencing factors of moral disengagement among ICU nurses (p < 0.05). The adjusted R2 = 0.499,which explains 49.9% of the total variation, suggests that the model explains the influences of moral disengagement well. Conclusion The moral disengagement of ICU nurses is moderately high, and individualized interventions can be carried out for high-risk groups to reduce this level and improve ethical decision-making to protect patient's rights and interests.

Artem Artyukhov, Leontii Shypilov

In the evolving global landscape of higher education, national quality assurance agencies are increasingly required to move beyond conceptual mandates toward establishing robust, transparent mechanisms for addressing academic misconduct. In Ukraine, this transition is exemplified by the operational journey of the National Agency for Higher Education Quality Assurance (NAQA) and its Ethics Committee. This study addresses the critical absence of standardized quantitative frameworks for measuring the effectiveness of integrity-related governance. It aims to identify the systemic bottlenecks and behavioral dynamics, particularly judicial resistance, that impede the processing of academic integrity complaints. The research develops an original “arithmetic” model, utilizing a Markov graph to map the transition probabilities of a complaint from its initial public appearance to a final ministerial order. The derivation of integrated meta-indices complements this methodology to evaluate system-wide resilience across “fast” and “slow” scenarios. The findings reveal that the “slow” scenario, characterized by significant “procedural sabotage”, fundamentally alters the state-transition dynamics of the model, lowering the probability of reaching a final decision. These meta-indices quantitatively demonstrate how judicial pressure and procedural vulnerabilities create a “filtering” effect that separates public resonance from real administrative consequences. Furthermore, the analysis identifies 33 specific legal strategies that act as “irritating factors”, significantly increasing the institutional friction measured by the resistance indices. The integration of Markov modeling and meta-indices provides a high-level diagnostic tool for policymakers to identify regulatory gaps and enhance the legal resilience of integrity systems. By “technologizing” these procedures and closing identified loopholes, national agencies can more effectively transition toward evidence-based governance that secures public trust in academic qualifications.

Louise McCormack, Malika Bendechache

Trustworthy Artificial Intelligence (TAI) integrates ethics that align with human values, looking at their influence on AI behaviour and decision-making. Primarily dependent on self-assessment, TAI evaluation aims to ensure ethical standards and safety in AI development and usage. This paper reviews the current TAI evaluation methods in the literature and offers a classification, contributing to understanding self-assessment methods in this field.

Márcio Rocha Ferreira, Tadeu Moreira de Classe, Sean Wolfgand Matsui Siqueira

Interactive narratives offer a novel approach to presenting business process models, making them more accessible and collaborative. These narratives create a hyper-textual environment that facilitates knowledge exchange and comprehension for ordinary individuals. However, designing such narratives is complex, as business process modelers must accurately identify and translate the graphic elements of a process model into dynamic narrative elements. This research paper introduces the Scripting Your Process (SYP) method, which provides a systematic approach to designing interactive narratives based on business process models. Following the principles of Design Science Research (DSR), a quasi-experimental study demonstrates and evaluates the SYP method. The results show that the SYP method successfully achieves its objective, contributing to the systematic design of interactive narratives derived from business process models. Consequently, individuals who are not experts in business process management can understand these processes in an engaging and gameful manner.

Mohammed Kutbi, Ali H. Al-Hoorie, Abbas H. Al-Shammari

Abstract Contract cheating, the act of students enlisting others to complete academic assignments on their behalf, poses a significant challenge in academic settings, undermining the integrity of education and assessment. It involves submitting work that is falsely represented as the student’s own, thus violating academic standards and ethics. The advent of artificial intelligence-based language models, such as ChatGPT, has raised concerns about the potential impact of contract cheating. As these language models can generate human-like text with ease, there are concerns about their role in facilitating and increasing contract cheating incidents. Innovative approaches are thus needed to detect contract cheating and address its implications for academic integrity. This study introduces a machine learning (ML) model focused on identifying deviations from a learner’s unique writing style (or their linguistic fingerprint) to detect contract cheating, complementing traditional plagiarism detection methods. The study involved 150 learners majoring in engineering and business who were studying English as a foreign language at a college in Saudi Arabia. The participants were asked to produce descriptive essays in English within a consistent genre over one semester. The proposed approach involved data preprocessing, followed by transformation using Term Frequency-Inverse Document Frequency (TF-IDF). To address data imbalance, random oversampling was applied, and logistic regression (LR) was trained with optimal hyperparameters obtained through grid search. Performance evaluation was conducted using various metrics. The results showed that the ML model was effective in identifying non-consistent essays with improved accuracy after implementing random oversampling. The LR model achieved an accuracy of 98.03%, precision of 98.52%, recall of 98.03%, and F1-score of 98.24%. The proposed ML model shows promise as an indicator of contract cheating incidents, providing an additional tool for educators and institutions to uphold academic integrity. However, it is essential to interpret the model results cautiously, as they do not constitute unequivocal evidence of cheating but rather serve as grounds for further investigation. We also emphasize the ethical implications of such approaches and suggest avenues for future research to explore the model’s applicability among first-language writers and to conduct longitudinal studies on second-language learners’ language development over longer periods.

Le Vu Lan Oanh, Patrizia Tettamanzi, Dinh Tien Minh et al.

In the past, sustainable development was considered a guideline for all human activities, but the world has gradually changed. The criteria for action today must not only ensure sustainability but also meet appropriate ethical standards in diverse contexts. As a result, the topic of ethical behavior has been studied more extensively in recent studies. Accordingly, through bibliometric approaches, this study seeks to generalize the issues of ethical behavior explored in a variety of contexts from 1991 to 2022. A total of 1409 articles were found and extracted from the Web of Science using the keywords “ethical behavior” and “context”; they were then decoded using VOSviewer software (version 1.6). Three techniques, including bibliographic coupling, co-citation, and co-occurrence were conducted to identify the six most influential contexts in ethical behavior. The results demonstrate that the six most influential contexts in ethical behavior are consumption, leadership, business, organization, medical, and education. The results further revealed that leading countries such as the USA and UK have a larger number of studies on ethical behavior in many different contexts, such as organization, business, education, health, consumption, and politics. The Journal of Business Ethics leads the way in research into ethical behavior, followed by the Journal of Applied Psychology.

Alanis Carolina Guimarães, Gabriela Boiago Dias, Thiago Rocha da Cunha et al.

As Doenças Tropicais Negligenciadas (DTNs) são historicamente associadas à pobreza, resultantes de determinações sociais que reproduzem condições de desigualdades e vulnerabilidade social e sanitária. Por meio da abordagem teórico-reflexiva, fundamentada em referenciais da Bioética Crítica, este artigo explora os determinantes e as determinações sociais da saúde envolvidos no contexto das DTNs. O estudo aponta que a partir de um ponto de vista dialético histórico-estrutural, são as pessoas nestas situações que estão primeiramente negligenciadas e, por consequência, as doenças. Discute-se que é necessário superar a abordagem puramente biomédica sobre as DTNs e atuar nas determinações sociais que a reproduzem. Conclui-se que isso deve ocorrer por meio do desvelamento da racionalidade instrumental que orienta as abordagens hegemônicas sobre DTNs, bem como do enfrentamento das hierarquias coloniais que mantém as pessoas — e suas doenças — negligenciadas.

Rochelle E. Tractenberg

This 2024 chapter gives a brief overview of cognitive and educational sciences' perspectives on learning outcomes (LOs) to facilitate the integration of LOs specific to ethical reasoning into any mathematics or quantitative course. The target is undergraduate (adult) learners but these LOs can be adapted for earlier and later stages of learning. Core contents of Ethical Reasoning are: 1. its six constituent knowledge, skills, and abilities; 2. a stakeholder analysis; and 3. ethical practice standards or guidelines. These are briefly summarized. Five LOs are articulated at each of three levels of cognitive complexity (low/med/high), and a set of assignment features that can be adapted repeatedly over a term are given supporting these LOs. These features can support authentic development of the knowledge, skills, and abilities that are the target of ethical reasoning instruction in math and quantitative courses at the tertiary level. Three contexts by which these can be integrated are Assumption (what if the assumption fails?), Approximation (what if the approximation does not hold?), and Application (is the application appropriate? what if it is not?). One or more of the three core contents of Ethical Reasoning can be added to any problem already utilized in a course (or new ones) by asking learners to apply the core to the context. Engagement with ethical reasoning can prepare students to assume their responsibilities to promote and perpetuate the integrity of their profession across their careers using mathematics, statistics, data science, and other quantitative methods and technologies.

Julia Barnett

Generative audio models typically focus their applications in music and speech generation, with recent models having human-like quality in their audio output. This paper conducts a systematic literature review of 884 papers in the area of generative audio models in order to both quantify the degree to which researchers in the field are considering potential negative impacts and identify the types of ethical implications researchers in this area need to consider. Though 65% of generative audio research papers note positive potential impacts of their work, less than 10% discuss any negative impacts. This jarringly small percentage of papers considering negative impact is particularly worrying because the issues brought to light by the few papers doing so are raising serious ethical implications and concerns relevant to the broader field such as the potential for fraud, deep-fakes, and copyright infringement. By quantifying this lack of ethical consideration in generative audio research and identifying key areas of potential harm, this paper lays the groundwork for future work in the field at a critical point in time in order to guide more conscientious research as this field progresses.

Dr. Naoual Bouakkaz, Dr. Ahlem Ferdjallah

One of the modern alternatives for meeting the need for investment resources is crowdfunding. It is important for implementing small and medium-sized initiatives in the country. At the same time, this method of attracting funds in Islamic countries is limited by the complexity of integrating Islamic values with modern financial solutions. This study is devoted to analysing the features of the development of Equity-Based crowdfunding in Oman using the example of the Ethis platform as the only Islamic crowdfunding platform in the country. The methodological basis of the research is qualitative analysis methods based on the analysis of statistical data or quantitative indicators. A conceptual approach was used to analyse scholarly articles, research papers, and online sources related to Islamic Equity-Based crowdfunding. The Islamic Equity-Based crowdfunding platform Ethis was chosen as the subject of the study because it has a successful track record of achieving Shariah-compliant investment goals. Based on the results of the analysis of the functioning of the Islamic share crowdfunding platform in Oman, a conclusion about the importance of adopting the Capital Markets Authority's Decision No. E/153/2021 for developing the crowdfunding industry in Oman was made. The study theoretically proves the important role of CMA's certification in increasing the legitimacy of crowdfunding platforms and public trust in the Omani Equity-Based crowdfunding industry. At the same time, it was concluded that the existing legal restrictions on the expansion of the investor community serve as disincentives for the development of investing in crowdfunding among the general public. In addition, the small number of Equity-Based crowdfunding platforms in Oman is due to the difficulty of combining traditional Islamic values with modern financial technology. It actualises the need to develop a comprehensive approach to the harmonisation of Islamic traditions with the specifics of the development of digital financial technologies. The results of the study are essential for researchers, practitioners and other interested persons from the point of view of deepening the basic principles of crowdfunding development and promoting their implementation in the context of increasing profits from the use of crowdfunding platforms.

Elianne. F. van Steenbergen, Wiebren S. Jansen, Naomi Ellemers

Unethical behavior in the financial sector is a common and costly phenomenon. The main purpose of this study was to examine how ethical board leadership in the financial sector relates to the ethical climate and incidents of unethical workplace behavior. Surprisingly few studies have examined whether ethical leadership of the top management of organizations relates to lower levels of unethical behavior displayed by organizational members at the work floor. Moreover, the few existing studies have used generic measures of ethical leadership which provide little insight into concrete and visible leadership behaviors that should be displayed by board members to build an ethical climate. Building on Ethical Leadership Theory, Signaling Theory, and the Social Identity Theory of Leadership, we examined whether employees’ perceptions of the board’s commercial focus, unjustified board pay and the board’s focus on consumers’ interests related to an instrumental ethical climate in financial organizations, and indirectly to the incidence of observed unethical behavior. The Dutch Authority for the Financial Markets collaborated with the authors of this paper to develop an online survey. At the end of 2018 and the beginning of 2019, the survey was distributed in 18 organizations, which operated in four subsectors of the Dutch financial sector (four banks, four insurance companies, five financial intermediary companies, and five funeral insurance companies). The survey was completed by 4,144 employees in total. We do not think that the Dutch context is unique, although after the financial crisis, Dutch behavioral codes came to the fore which stated that that executive boards are responsible for preventing unethical behavior. The quantitative, correlational data of the survey were used to conduct structural equation modeling. Confirming our research questions, results showed that the board’s commercial focus and unjustified board pay related to higher levels of unethical workplace behavior, via a more instrumental climate. Moreover, the board’s focus on consumers’ interests negatively related to unethical behavior, via a less instrumental climate. Additionally, we performed content analysis of free-format comments in the survey (N= 195). Results revealed that most comments centered around board pay and addressed this in a negative sense. Perceptions of unjustified board pay seemed to lead to lower identification with the board and elicited ‘them’ (at the top) versus ‘us’ (at the work floor) thinking among employees. In conclusion, this study in the financial sector indicates that exemplary behavior at the top, regarding board pay and the board’s focus on commercial and consumers’ interests, shapes ethical climates in organizations and as such can set the stage for unethical behavior, also towards consumers. Future research on the effects of ethical board leadership should strive to use experimental or longitudinal research design and include objective measures of unethical behavior. We also hope to inspire future research on possible additional dimensions of ethical board leadership in the financial and other sectors. For practice, this study provides insight in concrete and visible behaviors that executive boards must (and must not) display when they want to invest in the ethical climate and lower the likelihood of unethical behavior. It is advisable for (financial) organizations to examine how the ‘tone from the top’ is perceived by employees via anonymous employee surveys and, possibly for board members, to reconsider what kind of ‘tone at the top’ they want to broadcast regarding consumers, profit and pay.

Albrecht Kurze, Arne Berger

This paper relates findings of own research in the domain of co-design tools in terms of ethical aspects and their opportunities for inspiration and in HCI education. We overview a number of selected general-purpose HCI/design tools as well as domain specific tools for the Internet of Things. These tools are often card-based, not only suitable for workshops with co-designers but also for internal workshops with students to include these aspects in the built-up of their expertise, sometimes even in a playful way.

Pedro César Cantú-Martínez

El propósito de este estudio es describir las condiciones sociales del adulto mayor en México, a la luz del pronunciamiento de la Organización Mundial de la Salud de un envejecimiento saludable. México cuenta con aproximadamente 15.1 millones de personas con 60 años y más, que configura el 12% de la población del país. Esto tendrá derivaciones en el entorno social, como también en las estructuras del Gobierno para adjudicar acciones en favor de apoyar una atención adecuada de los adultos mayores, en el marco de los derechos humanos. Al respecto, en México existe un gran compromiso por fortalecer la política pública en esta materia. No obstante, aún existen adultos mayores —mujeres y hombres— en condiciones alejadas de un envejecimiento saludable.

Peter Pfeiffer, Johannes Lahann, Peter Fettke

Learning meaningful representations of data is an important aspect of machine learning and has recently been successfully applied to many domains like language understanding or computer vision. Instead of training a model for one specific task, representation learning is about training a model to capture all useful information in the underlying data and make it accessible for a predictor. For predictive process analytics, it is essential to have all explanatory characteristics of a process instance available when making predictions about the future, as well as for clustering and anomaly detection. Due to the large variety of perspectives and types within business process data, generating a good representation is a challenging task. In this paper, we propose a novel approach for representation learning of business process instances which can process and combine most perspectives in an event log. In conjunction with a self-supervised pre-training method, we show the capabilities of the approach through a visualization of the representation space and case retrieval. Furthermore, the pre-trained model is fine-tuned to multiple process prediction tasks and demonstrates its effectiveness in comparison with existing approaches.

Amanda Shen

Photo by Mikael Kristenson on Unsplash ABSTRACT Students represent a vulnerable population within faculty-led research at universities because of the incentivized extra credit option. Therefore, other forms of participation in should be offered, to ensure that their choice to undergo becoming a student participant is fully their autonomous choice. INTRODUCTION Extra credit— two words college students love hearing. As an undergraduate student, I was no different. Ranging from subjects like chemistry to psychology to political science, there was no lack of extra credit opportunities in the courses I took to fulfill my social science major and pre-medical requirements. Participating in my professors’ research studies seemed to be a mutually beneficial opportunity at first glance; I would receive a few extra points to buffer my grade in case I did poorly on an exam, and my professors would be able to easily recruit the participants they needed to churn out scientific findings. BACKGROUND Social sciences research, especially psychology research, which has been labeled “the science of the behavior of the college sophomore,” routinely includes students. For instance, 77 percent of all articles in two major psychology journals included research done with students.[1]  There is literature describing how common recruitment of students from undergraduate or medical school classes in the US is, a practice documented since the 1920s.[2] Indeed, students enrolled in the Psychology 10 course at UCLA, for example, are not just incentivized to do so, but in fact, are “required to serve as psychological research subjects for a total of six hours or write three abstracts on articles from psychology journals, or do a combination of both.” [3] Professors widely use student participants in academic research because of their accessibility, convenience, and willingness to participate. However, such prevalent recruitment of undergraduate students as study subjects poses several ethical questions, necessitating more stringent regulation. ANALYSIS Incentivizing research participation with rewards may unduly influence students, tempting them to participate in research they would otherwise not want to engage. According to the Association for Clinical Research Professionals, undue influence “implies that individuals will agree to participate in research without a rational consideration of the information provided in the informed consent process”.[4] Undue influence typically involves providing financial incentives to individuals in great need of money, but undue influence pertains to non-financial incentives as well. For instance, my general chemistry professor offered authorship promises to students who could travel to Mexico and bring back samples of alcohol served at resorts for his study, which aimed to analyze the chemical content of resort alcohol. More often, professors use extra credit as an incentive. Though such an incentive may not seem highly harmful, students who are worried or anxious about their grades are in a particularly vulnerable position and may very well fail to deeply consider the risks or implications of participating in research that offers extra credit. Especially in intensive courses that may be graded on a curve, additional credit may seem like an unspoken requirement rather than an option. This was the case in some of my undergraduate courses; my organic chemistry professor offered extra credit to students who completed writing assignments designed to measure whether writing explanations of chemical reactions affected student understanding and performance in the course. Unsurprisingly, the majority of students participated in the research study, seeing it as integral to their grades. Furthermore, students are subject to an inherent, unbalanced power dynamic between themselves and their instructors. A student’s academic or professional standing may rely on the professor, who may boost grades or agree to write a letter of recommendation. Academic faculty members are on a payroll and thus retain a primary fiduciary responsibility to teach, educate, and protect their students.[5] However, many faculty members also advance and develop new scientific and academic knowledge through research positions. In studies that have student participants, professors can experience a conflict of interest while exercising their roles as researchers and instructors. These dual roles are especially risky in a study when a student participant must divulge personal information, which is then accessible to the professor. Students ought to participate in research out of their own volition, without the added pressure of benefits and risks reflected in their grades, recommendations, or professor relationships.  It is also essential to consider the ethical principle of justice in this space and whether findings from the research using student samples are meant to be implemented in policy or clinical efforts within a broader, more diverse population. A 2010 study published in the journal Behavioral and Brain Sciences found that two-thirds of subjects in American psychology research were undergraduates studying psychology.[6] This finding raises the question of how such a disproportionate sampling has impacted the effect of clinical psychology on populations who may not have similar levels of education or socioeconomic status as the average college student. In general, student samples have historically been much more homogenous than non-student samples, which often leads to difficulties in replicating findings in the general population.[7] Nevertheless, researchers have an obligation to society to produce equitable results, and their research designs and sampling methods ought to reflect that. l.     Counterarguments and Benefits of Student Research Granted, there is undoubtedly valuable research that seeks to study student populations exclusively, resulting in data relevant to student populations specifically. Additionally, critics may contend that research involving student subjects rarely poses major risks that call beneficence into question. One may also argue that research participation can be a helpful, behind-the-scenes learning experience for students to experience how to conduct research. Some studies and research designs involving students provide tangible benefits to students. For instance, studies that supplement current course material would provide valuable insight into key concepts and, thus, be acceptable. ll.     Recommendations So how can institutions and individuals better regulate and ensure ethical practices within this area which has gone relatively unchecked? First, researchers should make an effort to randomly select a diverse sample if they intend the research to have far-reaching implications. Student participants are certainly easier to obtain and more accessible, but as the Belmont Report states, “the selection of research subjects needs to be scrutinized in order to determine whether some classes are being systematically selected simply because of their easy availability, their compromised position, or their manipulability, rather than for reasons directly related to the problem being studied.”[8] Academia must seriously re-evaluate whether students are being “systematically selected” simply because of their accessibility, through additional training modules or educational videos upon hire. This isn’t to say that research should completely exclude student participation; rather, researchers should make more of an active effort to recruit a variety of participants without solely targeting students through student-specific incentives like extra credit. There are unique ethical dilemmas that arise with power imbalances and convenient sampling. Thus, research that necessitates student-specific sampling must be carried out and regulated carefully. Research incentives can still be offered, but any incentive involving extra credit should be coupled with a diverse range of alternatives that take a similar amount of time to complete. The ability to participate in and contribute to research is a privilege; working students may not be able to take time off to participate in research, so researchers should offer them some other compensated work that suits their schedules. Also, students and non-students should receive similar compensation, something impossible if extra credit is the form of compensation. To avoid a conflict of interest, professors should avoid recruiting current students for their personal research. Separating roles may also address some pressing concerns about the confidentiality of subjects, who might feel more comfortable answering research questions without the fear of having their own professor read or listen to them. A much better method for enrolling student participants is to randomly assign students who have voluntarily signed up through an online platform to studies run by professors who are not directly related to the student. During studies that use student participants, informed consent and attention to general research ethics are essential. From the start, students should be educated about informed consent and how power may alter the voluntariness of their consent. Students should also be clear about the incentives available to them, the risks of participating in such research, the ensured confidentiality of their responses, and their ability to opt-out of the study at any time. Even after the study concludes, students should be able to voice any concerns through an anonymous survey or hotline. Simultaneously, researchers and professors should debrief participants. Ultimately, these post-study efforts would increase the transparency of research involving student subjects while furthering the field of academia by identifying areas of ethical improvement. CONCLUSION Currently, most universities and IRBs have guidelines for research involving student subjects and there are various federal and state regulations protecting research subjects.[9],Yet students remain susceptible to a host of ethical issues, including undue influence, lack of justice, and the sense they would be penalized for opting out. With increased and standardized oversight initiatives such as the ones outlined above, universities can work towards ensuring a more ethical space for students to participate in and learn from the research efforts of faculty members. - [1] Burnett JJ, Dune PM. An appraisal of the use of student subjects in Marketing Research. Journal of Business Research. 1986;14(4):329-343. doi:10.1016/0148-2963(86)90024-x [2] Prescott HM. Using the student body: College and university students as research subjects in the United States during the Twentieth Century. Journal of the History of Medicine and Allied Sciences. 2002;57(1):3-38. doi:10.1093/jhmas/57.1.3 [3] “Sona Instructions for Undergraduate Participants • UCLA Department of Psychology.” UCLA Department of Psychology, 14 Sept. 2021, https://www.psych.ucla.edu/undergraduate/subject-pool-experiment-participation/sona-instructions-for-undergraduate-participants/. [4] Borasky, David, et al. “Paying Subjects to Take Part in Research: A New Perspective on Coercion and Undue Influence.” ACRP, 13 Mar. 2019, https://acrpnet.org/2019/03/12/paying-subjects-to-take-part-in-research-a-new-perspective-on-coercion-and-undue-influence/. [5] Ferguson, Linda M., et al. “Students' Involvement in Faculty Research: Ethical and Methodological Issues.” International Journal of Qualitative Methods, vol. 3, no. 4, 2004, pp. 56–68., https://doi.org/10.1177/160940690400300405. [6] Giridharadas, Anand. “A Weird Way of Thinking Has Prevailed Worldwide.” The New York Times, The New York Times, 25 Aug. 2010, https://www.nytimes.com/2010/08/26/world/americas/26iht-currents.html. [7] Peterson, Robert A. “On the Use of College Students in Social Science Research: Insights from a Second-Order Meta-Analysis.” Journal of Consumer Research, vol. 28, no. 3, 2001, pp. 450–461., https://doi.org/10.1086/323732. [8] Office for Human Research Protections (OHRP). “The Belmont Report.” HHS.gov, 16 June 2021, https://www.hhs.gov/ohrp/regulations-and-policy/belmont-report/read-the-belmont-report/index.html#xbenefit. [9] U. S. department of education protection of human subjects. Home. https://www2.ed.gov/about/offices/list/ocfo/humansub.html. Published August 4, 2020; Students as Subjects. Massachusetts Institute of Technology COUHES. https://couhes.mit.edu/guidelines/students-subjects. Accessed December 2, 2021. Accessed November 28, 2021.

Olga Kondzielnik

Purpose: The profession of accountant as a profession of public trust is related to observing ethical and legal standards. In the course of his work, an accountant who offers his services on the market should consider the interests of the stakeholders of signed contracts, and due to the nature of his business, he should constantly improve his professional qualifications and guarantee independence. The aim of the article is to examine the ethical and economic effects of cooperation between an accounting office and a bank that bundles accounting services with a current account. Methodology/approach: The analysis focuses on the cooperation agreement between the accounting office and the bank as part of the current account services offered by the bank that come bundled with accounting. For the analysis, the following research methods were used: analysis of the scientific literature in the field of accounting and economics, case study considered in the context of Freeman, and methods of deduction and synthesis. Findings: Based on the analyzed agreement, a significant inequality was found between the benefits and obligations of individual signatories. Attention is also paid to the implica-tions of signing an agreement of this type for other market participants. Originality/value: The article is part of a scientific and practical discussion on the ethical and economic risks associated with signing a cooperation agreement between an account-ing office and a financial market institution in the form proposed by the bank. Keywords: outsourcing, stakeholder theory, ethics in accounting, bookkeeping services, accounting offices

Ahmad Suminto

<span><em>In principle, production activities are bound to the level of Islamic moral </em><span><em>and technical values, especially on the quality aspects of products. The values </em><span><em>cover all activities during organizing production factors, choosing materials for </em><span><em>production, production processes, quality assurance (quality), marketing, service </em><span><em>and customer care. This guidance is not only for obeying the commands and </em><span><em>prohibitions of Allah and His Messenger but also improving a better understanding </em><span><em>throughout practising these moral values. This research uses a library research </em><span><em>method with a descriptive-analytic qualitative approach, which explains and </em><span><em>illustrates the object of research and then analyses it from the perspective of </em><span><em>business ethics in Islam. The analysis technique is the content analysis method </em><span><em>which contains the methods of induction, deduction, and comparison. This study </em><span><em>aims to uncover the Ethics of Production in Islam: Perspective of Islamic Business </em><span><em>Ethics with various case studies and information on events that the author gets. </em><span><em>The results show that Muslim producers should consider two principles as an </em><span><em>ethical foundation in production activities and to be in harmony with maqasid </em><span><em>shariah. First: producing in halal circles, Islam firmly classifies goods (sil’ah) or </em><span><em>commodities into two categories. The goods are called al-Qur’an with tayyibat, i.e. </em><span><em>goods that are legally halal consumed and produced. Khaba'ith, i.e. goods that are </em><span><em>legally haram consumed and produced. Second, the protection of natural resources </em><span><em>without damaging the environment.</em></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span></span><br /></span>