Ethical Decision-making Process Research Articles

Managerial ethical decision-making in export-oriented readymade garment units: mediating roles of attitude and moral obligation

Purpose The purpose of this study is to examine the factors that affect managers’ ethical decision-making in export-oriented readymade garments in Bangladesh. Design/methodology/approach This is an empirical study based on the quantitative approach undertaking a cross-sectional survey method where a convenience sampling technique was applied. The analysis was done using partial least square structural equation model applying Smart-PLS version 3.0. Findings This study confirmed that all the components of cognitive appraisal processes, including perceived severity, perceived vulnerability, response efficacy and self-efficacy, have a significant influence on attitude. Attitude, in turn, mediates the relationship between these variables and the behavioural intention of ethical practice, except for perceived vulnerability. Besides, moral obligation is found to mediate the relationship between attitude, self-efficacy and the behavioural intention of ethical decision-making. The study also found that ethical climate and subjective norms have a direct influence on behavioural intention. Furthermore, behavioural intention, ethical climate and self-efficacy are positively related to actual decision-making behaviour. However, this study did not find any direct effect of subjective norms on moral obligation. Practical implications The organization should include an emphasis on building ethical culture and setting an ethical code of conduct within the organization to sustain ethical practice within employees. However, the practitioner should work on enhancing self-efficacy to curb unethical practices by individuals. Originality/value This research contributes to the management of garments manufacturers by a practical and theoretical understanding of what influences the ethical behavioural decision-making process. Valuable guidelines are provided on the ethical decision-making process in the garments manufacturing companies for future researchers.

Factors Affecting Consumers Compliance Intention: Consumption Tax Evasion as an Ethical Dilemma

Consumption tax evasion (CTE) is an ethical dilemma that can enlarge the presence of the shadow economy. The empirical literature mainly focused on the ethical dimension of the business community, thus there is insufficient literature related to the ethical decision-making process on the consumer’s side. So, the present study attempts to explore the ethical decision-making process of consumers regarding CTE. The study used three major components of Jones’s Issue Contingent Model to study the consumer’s ethical decision-making regarding CTE. The study proposes a conceptual model by linking idealism, relativism, religiosity and attitude with the three components of the issue contingent model. The result of the study was based on primary data collected from consumers in the Kerala State. The data obtained was examined using the PLS-SEM technique which confirms the influence of idealism, relativism and attitude on the moral recognition of consumers regarding CTE. The result also concludes that moral recognition leads to moral judgement, which in turn, plays a vital role in inculcating moral compliance intention in the minds of consumers.

Detailing the Stakeholder Theory of Management in the AI World: A Position Paper on Ethical Decision-Making

Ademola, O. E. Professor, American International University West Africa College of Management and Information Technology Banjul, The Gambia E-mail: ademolaeo@p-acc.co.uk ABSTRACT As artificial intelligence (AI) technology continues to proliferate across various industries, the ethical implications of its development and deployment have come under scrutiny. In this position paper, we delve into the application of stakeholder theory in the AI world, with a focus on ethical decision-making processes. Drawing on academic literature and real-world examples, we examine how stakeholder theory can guide organizations and policymakers in navigating the complex ethical landscape of AI technology. By considering the perspectives and interests of various stakeholders, we argue that a stakeholder-centred approach is crucial for ensuring that AI is developed and utilized in a responsible and ethical manner. Keywords: Artificial Intelligence, Stakeholder Theory, Ethics, Decision-Making, Management Keywords: Theoretical Evaluation, Social Media, Entrepreneurial Opportunity, Evaluation, Business, Artificial Intelligence Journal Reference Format: Ademola, O.E. (2024): Detailing the Stakeholder Theory of Management in the AI World: A Position Paper on Ethical Decision-Making. Social Informatics, Business, Politics, L:aw, Environmental Sciences & Technology Journal. Vol. 10, No. 1. Pp 1-8 www.isteams/socialinformaticsjournal. dx.doi.org/10.22624/AIMS/SIJ/V10N1P1

Exploring the determinants of (un)ethical decision-making among accountants using PLS-SEM: a developing country context

Purpose This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants. Design/methodology/approach Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques. Findings The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention. Originality/value The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.

Explaining ethical challenges and practical solutions from a nursing managements' perspective: A phenomenological study.

Ethical practice is a vital aspect of nursing interventions. Complying with the ethical aspects of the intervention procedure in a stressful nursing environment is not easy and nurse managers always face ethical challenges which are in conflict with their personal values and norms. Identifying and solving these challenges improves the efficiency and effectiveness of nursing care activities. Therefore, this research was done to explain the ethical challenges of nurse managers and practical solutions from their perspective. It is a qualitative study that was carried out based on the phenomenological method in 2022. The participants of this study were 20 nurse managers of Arak hospitals who were selected by purposive sampling until data saturation. The data were collected through semi-structured interviews for 30 to 90 minutes. Data collection was carried out with the participant's consent, using a digital recording device and verbatim transcription, and then it was analyzed using Van Manen's six-step hermeneutic phenomenological approach. The results of this study could provide a clear picture of ethical challenges and their practical solutions from the nurse managers' perspective in the form of four themes of managerial ethical challenges which include challenges facing physicians, organizations, employees, managers, and three themes for practical solutions, including organizational solutions, interpersonal solutions, and educational solutions which were manifested. Nurse managers are always faced with ethical challenges in their daily activities. To deal with these challenges, they must be familiar with the rules and principles of professional ethics, practical standards, and laws related to patients' rights. Ethical principles and awareness of the ethical decision-making process are useful and effective in having capable and ethical nurses who provide competent care. To deal with ethical challenges, it is suggested to consider self-care strategies and structural and specialized support in each center, which will ultimately lead to the improvement of service quality and the promotion of ethics in care-treatment environments.

Greek primary school students’ moral judgments and motives about sustainable food consumption

Modern dietary habits pose large threats to the global vision for a sustainable food system transition, intensifying discussions around the urgency for educational initiatives that can promote more sustainable food consumption practices. However, research has not sufficiently studied food consumers' moral background, despite its strong influence on food choices, while relevant research on school-aged consumers is even scarcer. This study focuses on two individual ethical decision-making processes regarding food sustainability: moral judgments and moral motives. Data was selected using non-probability, opportunity sampling from 587 students attending the last two grades of primary school in the Region of Western Macedonia, Greece. Participants completed a Likert-scale questionnaire, which adopted a holistic approach towards food sustainability, incorporating the following 12 variables associated with all three domains of sustainability (environmental, societal, economic): Biodiversity, Carbon footprint, Soil, water and air conservation, (Food) loss and waste, Water footprint, Nutrition and health, Animal welfare, Workers' rights and safety, Cultural traditions, Food supply, Tax revenues and Profits, Jobs/incomes. In the moral motives scale, additional variables associated with non-moral considerations were also assessed: Sensory Appeal, Mood, Promotion, Social influence, Convenience and Familiarity. For the moral judgments scale, findings revealed low to medium scores for all the domains and among the variables associated with a sustainable food system, the lowest mean scores being recorded in those linked to the social dimension of sustainability. Regarding food consumption motives, results indicate that non-moral considerations prevail remarkably over moral ones and are linked to all three domains of sustainability. Statistical testing identified grade level, gender, place of residence and participation in environmental, health or food education school programs as factors influencing certain aspects of students’ moral thinking at a statistically significant level. Insights gained from this study can contribute to educational and other agendas aiming to promote sustainable food consumption.

Can digital tools foster ethical deliberation?

In the age of Machine Learning Algorithms, Artificial Intelligence and Natural Language Processing, digital technologies have become interwoven in various aspects of society, including in our practices for ethical deliberation and decision-making. In this study, we present a systematic mapping and taxonomy of digital tools designed explicitly for this purpose and published between 2010 and 2023. By providing a comprehensive overview of the landscape, we identify the key features and mechanisms employed to facilitate ethical deliberation. This research enhances our understanding of the potential role that digital tools can play in supporting ethical decision-making processes, offering valuable insights for ethicists, educators, government organizations, and private institutions seeking to develop, deploy, or utilize such tools.

Professional Ethics in Counselor Education: Ethical and Unethical Situations from The Sopranos TV Series

The aim of this study was to present examples of ethical and unethical situations through therapy scenes and therapy-related scenes of The Sopranos TV series and to create a supportive teaching material for ethical decision-making processes. The ethical codes of American Counseling Association (ACA) and Turkish Counseling and Guidance Association (TCGA) were taken as reference in the evaluation of ethical situations. Document analysis, one of the qualitative research methods, was used in the study. Research data were collected from therapy scenes and therapy-related scenes in all episodes of The Sopranos series (6 seasons and 86 episodes). As a result of this research; ethical and unethical behavior examples were determined in counseling relationships, multiple relationships, boundaries, confidentiality, dangerous clients and professional competence. This study shows that the therapy and scenes related to therapy in The Sopranos can be used as experiential learning materials while teaching professional ethics in counselor education.

응용현상학과 임상의료윤리

This paper explores the intersection of applied phenomenology and clinical medical ethics, focusing on the work of Richard M. Zaner. The paper discusses how philosophers often find themselves in a precarious position in the clinical environment, where their principles, concepts, and theories are not directly applicable to clinical practice. The core argument revolves around the concept of human dignity, autonomy, and the “situated subject” in the context of illness. Zaner's approach to clinical ethics counseling suggests a shift from traditional ethical decision-making processes to a more engaged and dialogical method. He emphasizes understanding the patient's experience and context, considering the complexities of human interaction and communication in medical settings. The paper elaborates on Zaner's life and major works, his commitment to phenomenology, and his significant contributions to medical ethics. Zaner's methodology in clinical encounters and ethical consultations is examined, showcasing his unique approach to addressing ethical dilemmas in healthcare. Two cases are presented to illustrate Zaner's method in practice. The first case discusses the ethical dilemmas surrounding a critically ill newborn and the parents' role in decision-making. The second case involves the ethical considerations in the treatment of a terminally ill patient, highlighting the complexities of family dynamics and decision-making processes. In conclusion, the paper asserts that Zaner's achievements demonstrate the potential benefits of a phenomenological approach to clinical ethics. It suggests that this approach can bridge the gap between theory and practice in medical ethics, providing a more holistic and empathetic way of addressing ethical issues in healthcare.

What is the right thing to do? The constitutive role of organizational ethical frameworks in collective ethical sensemaking

In the complex realm of ethical decision making, organizations are increasingly developing comprehensive ethical frameworks as guides. These frameworks prescribe ethical principles and decision-making processes to steer organizational actors toward addressing the elusive question of “what is the right thing to do?” in specific situations. However, the interplay between these prescriptive frameworks and collective processes of ethical sensemaking remains underexplored. Based on an extensive qualitative study within publicly funded healthcare organizations, we examine how organizational actors, confronted with the challenge of making exceptional funding decisions, enact an organizational ethical framework. Our findings reveal the manifold ways through which such a framework both streamlines ethical sensemaking and induces new and unexpected interpretive challenges. These challenges generate ethical equivocality, which decision makers seek to reduce through particular sensegiving interventions, and, on occasion, through problematizing the abstract principles prescribed by the framework, based on what is intuitively felt right in situ. We contribute to the literature by developing a conceptual model of three distinct modes in which organizational actors enact the prescriptions of an ethical framework. Our article sheds new light on the unintended consequences of using organizational ethical frameworks in real-world ethical deliberations.

“What is my experience of what I am in relation to people who I have shared my life with for the last 34 years?”: exploring care relationships at the end of life in two life-sharing communities for people with a learning disability

Old age is still an under-researched stage in the lives of people with a learning disability. Providing support to people towards the end of their lives can be challenging for services and involves complex ethical decision-making processes. This study explores the experiences of social care staff in two life-sharing communities where adults with a learning disability and staff live together. Four main themes were identified, highlighting different dimensions of care. These included an emphasis on relational care, responsive care and collaborative care, and an acknowledgement of barriers to care and caring that allowed people to live and die within the communities.

A Study on Influencing Factors and Challenges of Ethics in Business in Indian Context

In order to survive and grow in the market, moral values are one thing which must be taken into consideration along with the vision set up by Organization. From a business point of view each and every organization tries to achieve the main goal, which obviously is to ‘maximize the profit’. But while doing so these organizations should also consider their moral, ethical and social obligations. Business ethics refers to the principles, values, and moral standards that guide the behavior and conduct of individuals and organizations within the business environment. As economies evolve and global markets expand, the role of ethical behavior in business becomes increasingly important. Ethics support indirectly to the growth of the Organizations. In this era of sustainability, ethics is the power in the hands of organizations to achieve sustainable practices.
 This research paper aims to explore the various influencing factors and challenges that impact ethical practices within the world of business. The study examines various internal and external elements affecting ethical decision-making processes among businesses, analyzes the implications of these factors on corporate behavior, and suggests potential strategies to promote ethical practices. It is an exploratory & descriptive study completed massively with the help of Secondary data. The paper encompasses the world of Ethics in Business & describes the associated factors & challenges. The Author has suggested a recommendary model stating the essence of ethics in business and the approaches required to achieve the same. The Author has considered industries at large and the same may be the limitations of the study as the inferences are indicative in nature rather exhaustive. Ethics have a strong role to play in the world of Business, this attempts to generate insights in this respect.

Check Out or Call Out: Attitude-Driven Boycott Intention in The Fashion Industry

Purpose – This paper aims to contribute to the study of the factors of consumers’ attitudes toward boycott intention. This examines how behavioral beliefs and attitudes are statistically related to boycott intention through the modified conceptual framework of Ajzen’s Theories of Reasoned Action and Planned Behavior.
 Design/methodology/approach – Human behavior concerning boycott intentions is studied using a sequential explanatory research design. Data are obtained from 90 valid respondents through questionnaires and 8 interviewees from focus group discussions. It was analyzed using regression analysis and Baheiraei's points of integration.
 Findings – Animosity, legitimacy, and boycott attitude significantly affect boycott intention. Boycott attitude served as a mediator between legitimacy and boycott intention. Weak evidence shows that ethical relativism and animosity significantly affect boycott attitudes.
 Research Limitations/Implications – The study is limited to millennials and Generation Z Filipino fashion consumers who have substantial purchasing power and awareness of social events.
 Practical/Social Implications – This paper shall help companies and researchers better understand the motives behind boycott intentions for ethical decision-making processes and further engage in social and moral involvements within the community.
 Originality/value – The study proposes the addition of relevant variables to studies on boycott intention in the fashion industry. This may help increase the understanding of consumer attitudes leading to boycotts and aid a company in countering boycotts. 

Exploring the relationship between individual tax culture and Schwartz’s higher-order personal values among accountants as taxpayers in Slovenia

The OECD has called for a stronger and more dynamic sustainable tax-paying culture that countries must cultivate and a more robust ethical profile for individual taxpayers. The individual tax culture might vary in the significance attributed to values influencing taxpayers’ perceptions toward taxation. As the hierarchy of values can be influenced through manipulation, policymakers can leverage knowledge of the relationship between higher-order personal values and individual tax culture to enhance tax revenue collection. This study aims to measure the relationship between Schwartz’s higher-order personal values and taxpayers’ culture, assessed through attitudes toward tax evasion, tax compliance, and the tax system. A survey was administered to the Slovene taxpayers (69 accountants and 130 non-accountants). The assumption was that the personal values system of accountants ought to underpin their ethical tax decision-making because of the professional accountants’ ethical codes. As professional accountants play a crucial role in maintaining stability for businesses, they hold a significant position in ensuring the effective operation of taxation systems. Exploratory factor analysis was used, and the analysis was carried out using the principal component method. The findings indicate that some higher-order personal values, particularly self-transcendence (r = 0.244) and self-enhancement (r = –0.403), are significant in explaining ethical behavior. Within the self-enhancement value, power and achievement strongly influence the ethical behavior of accountants. The perception of power associated with their expertise makes accountants less tax-compliant. Conservation values are of greater importance for non-accountants (r = 0.280). The results enhance comprehension of values’ influence on ethical decision processes.

Local public services and the ethical deployment of artificial intelligence

Responding to growing criticism that the use of artificial intelligence in public services reinforces unethical activities such as discrimination, the paper presents two new cases from the cities in Finland, both self-describing as centres for the ethical use of AI. Structured by an ethical AI foresighting framework we explore how and why AI is being used in local public services and its outcomes, the degree to which current AI-enabled public services are ethically evaluated and whether ethical evaluation features in trends for future AI use.The research objectives are to demonstrate how AI is being deployed in cities claiming to be European centres for ethical AI use, to innovate new service models and to present a new framework, based on social learning to help analysis of ethics in AI-related innovation processes, in particular those enhancing accountability to citizens. In doing so, we show in practical terms how ethical decision-making processes are identified and responded to addressing explainability and understandability issues.We suggest that negative ethical results from AI use can be avoided, however this requires an ethos of citizen involvement in innovation processes and significant investment in times and attention to distribute learning and opinions between providers, technical partners and service users include an acknowledgment that technical partners learn from users as well as users learning from technical partners.

Exploring differences in ethical decision-making processes between humans and ChatGPT-3 model: a study of trade-offs

Exploring differences in ethical decision-making processes between humans and ChatGPT-3 model: a study of trade-offs

Robotics at the Crossroads: A Discussion of Ethical Considerations, Moral Implications, and Inclusive Design

There is a growing awareness of the need for diversity and representation in the development of ethical robots. This is essential to ensure that the ethical considerations and decision-making processes built into these robots are inclusive and considerate of the diverse communities that will interact with them. Furthermore, it is important that diverse perspectives are included in the design, development, and evaluation of ethical robots to prevent potential biases and negative impacts on marginalized communities. With this foundation in mind, the purpose of this panel session is twofold: 1) to explore and discuss the ethical considerations and implications of diversity in AI research and robotic applications and 2) to foster a deeper understanding of the role that diverse perspectives and inclusive practices play in the development of responsible and equitable technology.

Impact of Teaching Accounting Ethics on the Ethical Decision-Making of Future Managers

This study aims to emphasize the necessity of dealing with cognitive moral development from the undergraduate level and contribute to the literature by testing two major ethical decision-making models considering perceived overall harm and perceived social pressure concepts that emerge from the literature with a combined approach. For this purpose, the ethical decision-making processes (Rest Model) and moral intensity components (Jones Model) are used to better understand individual factors as well as a standalone ethics course impact on the moral sensitivity and ethical decision-making process. So, the ethical differences between business undergraduate students who took the accounting ethics course, undergraduate students, and MBA students who did not take this course are compared. To do the research, the participants responded to scenario-based questions where an accounting officer is forced to capitalize expenses fraudulently. The analysis is realized using T-test, One-Way Anova and Two-Way Manova tests to shed light on the interaction and the differences between groups. Generation, work experience, and gender are other individual factors used for cross-group comparison. Overall, all hypotheses of the research are partially accepted. The results highlight that the students who do not take the ethics course are significantly negatively different from the MBA students and the students who take the ethics course in terms of overall harm. Other findings conclude that a student who has taken an ethics course is as aware of ethical decision-making processes and moral sensitivity as someone in professional life. Keywords: Accounting Ethics Course; Ethical Decision-Making; Moral Intensity; Individual Factors

Current approaches and future directions for addressing ethics in infant and early childhood mental health.

In this paper, we consider whether the field of infant and early childhood mental health (IECMH) needs its own code of ethics. We begin by describing unique features of infant and early childhood mental health (IECMH) and the diverse strategies that the field has developed to address complex clinical dilemmas, among them workforce development, clinical supports, policy statements, and statements of ethical values. Because of the field's interdisciplinary nature, we also consider how various contributing professions and organizations address ethical issues. While these are important resources that can inform ethical decision-making, we identify some of the limitations of the current approaches. We argue that it is time for the field of IECMH to take an intentional, systematic approach to directly address the complex and unique ethical dilemmas faced by infant and early childhood mental health practitioners, and we grapple with some of the challenges developing such a code might entail. We suggest several avenues for better understanding the scope of ethical issues and ethical decision-making processes in IECMH that could be used to support developing an ethics code that is responsive to the unique and challenging world of infant and early childhood mental health.

The moral deliberation pathway in veterinary practice: a qualitative study.

Veterinarians may face various ethical decisions and potential moral conflicts in clinical practice. The ethical decision-making process often leads to a satisfying resolution. However, when such a process is accompanied by a perceived inability to act according to a person's values, it can lead to psychological distress that characterises moral distress. Theoretical models in professions such as nursing attempt to explain the evolution of moral conflict into moral distress. In veterinary professionals, a model has been proposed to explain this pathway (the moral deliberation pathway). However, empirical data are still lacking on whether veterinary clinicians experience a moral deliberation pathway as hypothesised. Using thematic analysis, this qualitative study investigates veterinary clinicians' experiences with moral distress and aims to explain the moral deliberation pathway in these veterinarians. The results suggest that veterinarians' experiences with moral distress follow a deliberation process that can be explained by the proposed moral deliberation pathway. Experiencing a moral conflict leads to moral stress, then either to moral distress or resolution into moral comfort. Self-selection of participants and possible recollection bias may have biased the findings. The empirical data provided by this study can inform future research and intervention strategies to identify, measure and manage moral distress in the veterinary context.