Minyi Wang, Christoph Bartneck, Michael-John Turp
et al.
The ethics of human-robot interaction (HRI) have been discussed extensively based on three traditional frameworks: deontology, consequentialism, and virtue ethics. We conducted a mixed within/between experiment to investigate Sparrow's proposed ethical asymmetry hypothesis in human treatment of robots. The moral permissibility of action (MPA) was manipulated as a subject grouping variable, and virtue type (prudence, justice, courage, and temperance) was controlled as a within-subjects factor. We tested moral stimuli using an online questionnaire with Perceived Moral Permissibility of Action (PMPA) and Perceived Virtue Scores (PVS) as response measures. The PVS measure was based on an adaptation of the established Questionnaire on Cardinal Virtues (QCV), while the PMPA was based on Malle et al. [39] work. We found that the MPA significantly influenced the PMPA and perceived virtue scores. The best-fitting model to describe the relationship between PMPA and PVS was cubic, which is symmetrical in nature. Our study did not confirm Sparrow's asymmetry hypothesis. The adaptation of the QCV is expected to have utility for future studies, pending additional psychometric property assessments.
Abstract Corporate Social Responsibility (CSR) has gained increasing prominence in Indonesia due to the regulatory reforms, sustainability commitments and the rising expectations for the ethical corporate conduct. While the scholarly interest in the CSR has expanded considerably over the past two decades, limited attention has been paid to how this body of research has evolved structurally and how the CSR has been conceptually integrated with Business Ethics in the Indonesian context. Addressing this gap, this study conducts a Scopus-based bibliometric analysis of 634 CSR-related journal articles published between 2005 and 2025. Using the Biblioshiny interface of the Bibliometrix R package, the analysis examines the publication and the citation trends, influential authors and sources, thematic structures, intellectual foundations and the collaboration networks. The results indicate a significant growth in the Indonesian CSR scholarship, particularly following the key regulatory milestones such as the Law No. 40/2007 and the OJK Sustainable Finance Roadmap. The thematic mapping reveals a clear transition from the philanthropic and compliance-oriented CSR toward more strategic and ethically grounded approaches, organized around four dominant clusters: sustainability and ESG integration, ethical governance and accountability, community engagement and empowerment and CSR–performance linkages. The co-citation patterns demonstrate that the Indonesian CSR research is anchored in the globally established theories (such as the stakeholder and legitimacy theories) while simultaneously integrating the locally embedded ethical values, including the collective responsibility (gotong royong). Overall, this study offers a consolidated overview of the evolution and structure of the CSR and Business Ethics scholarship in Indonesia. By clarifying how the global theoretical frameworks interact with the national regulations and the cultural norms, the findings contribute to a deeper understanding of the ethical governance within the emerging market CSR research and provide directions for future studies on the ESG integration and the context-specific CSR practices.
Tax evasion and avoidance have plagued society for centuries. In response, tax authorities have been developing and implementing tax codes to combat this issue, which significantly impacts tax revenue. As a result, governments have struggled to provide essential public goods and services due to deficits in tax revenue. The objective of this study is to examine a selection of 30 research papers published between 2009 and 2025 that focus on tax evasion and avoidance. This review will highlight the prevalence of earnings management practices designed to minimize both corporate and individual tax burdens. The papers analyzed will serve as secondary data for the research. I will employ a Systematic Literature Review methodology to explore various themes such as transfer pricing, exploitation of loopholes in tax codes, illicit financial flows amongst many themes. The findings indicate that tax evasion and avoidance are widespread in many countries. This prevalence hampers governments' ability to provide vital infrastructure and education for their citizens. This research aims to offer valuable insights for management, auditors, and tax authorities, assisting them in identifying and addressing weaknesses in their internal controls and audit processes. Such insights will aid in the prevention and detection of tax avoidance and evasion practices.
Businesses heavily rely on data sourced from various channels like news articles, financial reports, and consumer reviews to drive their operations, enabling informed decision-making and identifying opportunities. However, traditional manual methods for data extraction are often time-consuming and resource-intensive, prompting the adoption of digital transformation initiatives to enhance efficiency. Yet, concerns persist regarding the sustainability of such initiatives and their alignment with the United Nations (UN)'s Sustainable Development Goals (SDGs). This research aims to explore the integration of Large Language Models (LLMs) with Retrieval-Augmented Generation (RAG) as a sustainable solution for Information Extraction (IE) and processing. The research methodology involves reviewing existing solutions for business decision-making, noting that many systems require training new machine learning models, which are resource-intensive and have significant environmental impacts. Instead, we propose a sustainable business solution using pre-existing LLMs that can work with diverse datasets. We link domain-specific datasets to tailor LLMs to company needs and employ a Multi-Agent architecture to divide tasks such as information retrieval, enrichment, and classification among specialized agents. This approach optimizes the extraction process and improves overall efficiency. Through the utilization of these technologies, businesses can optimize resource utilization, improve decision-making processes, and contribute to sustainable development goals, thereby fostering environmental responsibility within the corporate sector.
Louisa Conwill, Megan K. Levis, Karla Badillo-Urquiola
et al.
Virtue ethics is a philosophical tradition that emphasizes the cultivation of virtues in achieving the common good. It has been suggested to be an effective framework for envisioning more ethical technology, yet previous work on virtue ethics and technology design has remained at theoretical recommendations. Therefore, we propose an approach for identifying user experience design patterns that embody particular virtues to more concretely articulate virtuous technology designs. As a proof of concept for our approach, we documented seven design patterns for social media that uphold the virtues of Catholic Social Teaching. We interviewed 24 technology researchers and industry practitioners to evaluate these patterns. We found that overall the patterns enact the virtues they were identified to embody; our participants valued that the patterns fostered intentional conversations and personal connections. We pave a path for technology professionals to incorporate diverse virtue traditions into the development of technologies that support human flourishing.
This study examines how demographic factors (education level, marital status, and gender) moderate the relationship between psychological contract breach (PCB) and turnover intention among Taiwanese employees. Using survey data from 398 respondents and structural equation modeling, three PCB dimensions are investigated: employee care, fair pay, and fair evaluation. Results reveal three key findings that challenge existing Western theories: First, fair pay significantly predicts turnover intention across all demographic groups (β = 0.400‒0.600), confirming the primacy of transactional breaches in East Asian contexts. Second, fair evaluation shows differential effects based on gender, marital status, and education level, with only male, married, and postgraduate employees showing significant turnover responses to evaluation unfairness. Third, contrary to relational contract theory, employee care showed no significant relationship with turnover intention across all groups, suggesting that paternalistic care may be less valued than economic fairness in contemporary Taiwan. These findings challenge assumptions about overeducated employees’ hypersensitivity to PCB and highlight the need for culturally sensitive HR strategies that prioritize compensation fairness while tailoring evaluation systems to employee demographics.
Martin Morris, Jingjing Li, Susan Armijo-Olivo
et al.
Introduction Systematic reviews (SRs) on the management of temporomandibular disorders (TMDs) have predominantly focused on evaluating the effectiveness of various treatments, identifying those that provide the greatest benefits. However, the economic evaluation of these treatments has not been systematically explored. This SR aims to address this gap by evaluating the economic outcomes of the most common treatment modalities for TMDs, including cost-effectiveness, cost-utility, cost-benefit, cost-minimisation and the burden of illness.Methods and analysis This SR will be conducted using the following electronic databases Business Source Complete, CINAHL, EconLit (ProQuest), Embase (Ovid), MEDLINE (PubMed), MEDLINE (Ovid) and Scopus to identify studies evaluating the economic outcomes of treatments for TMDs. The eligibility criteria are as follows: (1) studies examining the costs and/or impact of treatments for TMDs and (2) articles published between 2000 and 2025. The primary outcomes of interest are the economic findings outlined earlier. Data extraction will include the following: author(s), year of publication, country, study objectives, study design, eligibility criteria, TMD diagnosis and screening, study groups, randomisation, blinding, sample size, number of participants invited, enrolled and completed, duration of treatment, follow-up, study duration, settings, assessment instruments, study outcomes, statistical analyses, results, limitations, strengths and funding sources. The quality of studies will be evaluated using the Consolidated Health Economic Evaluation Reporting Standards 2022 checklist, with risk of bias assessed using the Cochrane Effective Practice and Organization of Care’s risk-of-bias tool; where applicable, the Outcome Reporting Bias in Trials will be used to detect reporting biases. A narrative synthesis and summary tables will outline study characteristics, economic outcomes and the overall quality of evidence. We will conduct qualitative secondary and sensitivity analyses.Ethics and dissemination This SR does not require an ethics approval. The results will be disseminated through international and national conferences and peer-reviewed journals.PROSPERO registration number CRD42024613553.
Consumer satisfaction is closely tied to ethical business conduct, yet unethical sales practices remain prevalent in the furniture sector. This study, based on a survey conducted in Slovakia, identifies the most common unethical behaviours perceived by consumers – particularly misleading information about product quality and materials, unprofessional staff conduct, false discount claims, and refusal to accept legitimate complaints. The results indicate that these practices significantly affect consumer trust and satisfaction, especially among older or economically vulnerable groups. In response, the study recommends improving transparency in product communication, investing in staff training, and strengthening complaint resolution processes. These steps can enhance customer trust and build long-term loyalty in the furniture market. The research contributes to new empirical insights into consumer ethics, highlighting both systemic issues and actionable strategies for ethical improvement within the industry.
Nathalie Maria Kirch, Konstantin Hebenstreit, Matthias Samwald
We present the TRIAGE Benchmark, a novel machine ethics (ME) benchmark that tests LLMs' ability to make ethical decisions during mass casualty incidents. It uses real-world ethical dilemmas with clear solutions designed by medical professionals, offering a more realistic alternative to annotation-based benchmarks. TRIAGE incorporates various prompting styles to evaluate model performance across different contexts. Most models consistently outperformed random guessing, suggesting LLMs may support decision-making in triage scenarios. Neutral or factual scenario formulations led to the best performance, unlike other ME benchmarks where ethical reminders improved outcomes. Adversarial prompts reduced performance but not to random guessing levels. Open-source models made more morally serious errors, and general capability overall predicted better performance.
Large Language Models (LLMs) are increasingly used for boosting organizational efficiency and automating tasks. While not originally designed for complex cognitive processes, recent efforts have further extended to employ LLMs in activities such as reasoning, planning, and decision-making. In business processes, such abilities could be invaluable for leveraging on the massive corpora LLMs have been trained on for gaining deep understanding of such processes. In this work, we plant the seeds for the development of a benchmark to assess the ability of LLMs to reason about causal and process perspectives of business operations. We refer to this view as Causally-augmented Business Processes (BP^C). The core of the benchmark comprises a set of BP^C related situations, a set of questions about these situations, and a set of deductive rules employed to systematically resolve the ground truth answers to these questions. Also with the power of LLMs, the seed is then instantiated into a larger-scale set of domain-specific situations and questions. Reasoning on BP^C is of crucial importance for process interventions and process improvement. Our benchmark, accessible at https://huggingface.co/datasets/ibm/BPC, can be used in one of two possible modalities: testing the performance of any target LLM and training an LLM to advance its capability to reason about BP^C.
Public participation is indispensable for an insightful understanding of the ethics issues raised by AI technologies. Twitter is selected in this paper to serve as an online public sphere for exploring discourse on AI ethics, facilitating broad and equitable public engagement in the development of AI technology. A research framework is proposed to demonstrate how to transform AI ethics-related discourse on Twitter into coherent and readable narratives. It consists of two parts: 1) combining neural networks with large language models to construct a topic hierarchy that contains popular topics of public concern without ignoring small but important voices, thus allowing a fine-grained exploration of meaningful information. 2) transforming fragmented and difficult-to-understand social media information into coherent and easy-to-read stories through narrative visualization, providing a new perspective for understanding the information in Twitter data. This paper aims to advocate for policy makers to enhance public oversight of AI technologies so as to promote their fair and sustainable development.
This paper deals with the importance of developing codes of conduct for practitioners--be it journalists, doctors, attorneys, or other professions--that are encountering ethical issues when using computation, but do not have access to any framework of reference as to how to address those. At the same time, legal and technological developments are calling for establishing such guidelines, as shown in the European Union's and the United States' efforts in regulating a wide array of artificial intelligence systems, and in the resurgence of rule-based models through 'neurosymbolic' AI, a hybrid format that combines them with neural methods. Against this backdrop, we argue for taking a design-inspired approach when encoding professional ethics into a computational form, so as to co-create codes of conduct for computational practice across a wide range of fields.
Alicia Martin-Navarro, Maria Paula Lechuga Sancho, Jose Aurelio Medina-Garrido
Business Process Management Systems (BPMS) represent a technology that automates business processes, connecting users to their tasks. There are many business processes within the port activity that can be improved through the use of more efficient technologies and BPMS in particular, which can help to coordinate and automate critical processes such as cargo manifests, customs declaration the management of scales, or dangerous goods, traditionally supported by EDI technologies. These technologies could be integrated with BPMS, modernizing port logistics management. The aim of this work is to demonstrate, through a systematic analysis of the literature, the state of the art in BPMS research in the port industry. For this, a systematic review of the literature of the last ten years was carried out. The works generated by the search were subsequently analysed and filtered. After the investigation, it is discovered that the relationship between BPMS and the port sector is practically non-existent which represents an important gap to be covered and a future line of research.
Enterprise Resource Planning (ERP) systems are critical to the success of enterprises, facilitating business operations through standardized digital processes. However, existing ERP systems are unsuitable for startups and small and medium-sized enterprises that grow quickly and require adaptable solutions with low barriers to entry. Drawing upon 15 explorative interviews with industry experts, we examine the challenges of current ERP systems using the task technology fit theory across companies of varying sizes. We describe high entry barriers, high costs of implementing implicit processes, and insufficient interoperability of already employed tools. We present a vision of a future business process platform based on three enablers: Business processes as first-class entities, semantic data and processes, and cloud-native elasticity and high availability. We discuss how these enablers address current ERP systems' challenges and how they may be used for research on the next generation of business software for tomorrow's enterprises.
Dulce M. Redín, Goretti Cabaleiro-Cerviño, Ignacio Rodriguez-Carreño
et al.
As a result of contemporary culture’s focus on continuous innovation and “change before you have to,” innovation has been identified with economic gains rather than with creating added value for society. At the same time, given current trends related to the automation of business models, workers seem all but destined to be replaced by machines in the labor market. In this context, we attempt to explore whether robots and Artificial Intelligence (AI) will be able to innovate, and the extent to which said activity is exclusively inherent to human nature. Following the need for a more anthropological view of innovation, we make use of MacIntyrean categories to present innovation as a domain-relative practice with creativity and practical wisdom as its corresponding virtues. We explain why innovation can only be understood within a tradition as it implies participating in inquiry about the principle and end of practical life. We conclude that machines and “intelligent” devices do not have the capacity to innovate and they never will. They may replicate the human capacity for creativity, but they squarely lack the necessary conditions to be a locus of virtue or engage with a tradition.
This paper explores the theory of ‘Thoughtful Intelligence’. This theory proposes that the capacity to realize the impact of one’s statements and actions on the continued existence, dignity, and development of other people and nations is ‘Thoughtful Intelligence’. I show that the 4 unique thoughtful features (self point of reference, human point of reference, nature point of reference, and creator point of reference) result in a ‘Thoughtful’ leadership role. Applying this to climate change management enables one to characterize and visualize the forthcoming flow of Thoughtful Intelligence. A Delphi-focused method helped identify 7 dynamics of thoughtful climate statesmanship, including carbon neutrality, offsetting carbon in neighboring countries, fighting climate change, integrity of social well-being, preserving environment and culture, caring use of limited resources, and gross national happiness. A Delphi-exploratory method was used to clarify thoughtful climate statesmanship. The consensual 95% results documented that the best thoughtful climate statesmanship belonged to Bhutan. The documentation of thoughtful climate statesmanship is strengthening the literature on statesmanship. Summit leaders, scientists, and people in business globally can benefit from this study.
Women make up at least 50.8% of the United States population, and 46.8% are in the professional workforce per Census Quick Facts from 2016. United States Department of Labor, n.d.). Despite making up half of the United States population, women only represent 26% of managing roles in the workforce. In the 2019 study, “Women in the Workplace 2019”, McKinsey & Company found women to still lag in corporate America in areas of salary gaps, promotions due to the broken rung, glass ceilings, lack of training and development, among other gender and racial barriers. Workplace Fairness”, a broken rung is a missing step in the “corporate ladder”, which prevents women in entry-level roles from being promoted into management. The broken rung is the more significant barrier for Black women navigating the workplace. To successfully navigate the workplace and ascend into management roles, Black women saw the need to use perseverance strategies due to underrepresentation and the influence of race and traditional privileged gendered roles. The study’s outcome addresses the challenges, barriers, and perseverance strategies Black women used to ascend into management roles. Mentorship and sponsorship are critical for helping Black women to advance within the workplace. The research study may be significant to Black women managers and future leaders. Without the critical influence of a mentor or sponsor, the Black woman will remain underrepresented in management positions. Further exploration of specific perseverance strategies and how they may have been demonstrated in their collegiate programs to prepare Black women for their professional careers.