Ethical Perceptions Research Articles

The impact of differential pricing subject on consumer behavior

The escalating use of artificial intelligence in marketing significantly impacts all aspects of consumer life. This research, grounded in attribution theory and S–O-R theory, employs scenario-based experimental methods to simulate two distinct purchasing contexts. The aim is to investigate consumers' psychological and behavioral responses to AI-initiated pricing. Through SPSS analysis of variance and Bootstrap analysis, the mechanisms of influence of AI-initiated pricing on consumer behavior are tested, revealing the mediating variables of mind perception and consumer perceived ethicality, as well as the mediating variables of perceived enterprise control. Data were collected from Chinese customers to test the model of this study. A total of 841 valid questionnaires were analyzed using ANOVA and Bootstrap analysis with SPSS. The results show that: (1) Consumers exhibit higher repurchase and word-of-mouth recommendation behaviors and lower complaint and switching behaviors for AI-initiated pricing compared to marketers; (2) AI-initiated pricing leads to diminished mind perceptions and augmented ethical perceptions among consumers. Ethical perceptions serve as a complete mediator, while mind perceptions play a less significant mediating role; (3) Perceived enterprise control plays a moderating role in the impact of AI-initiated pricing on consumer behavior. That is, when consumers know that the enterprise can control pricing agents, AI-initiated pricing leads to lower repurchase and word-of-mouth recommendation behaviors, and higher instances of complaining and switching behaviors than humans.

Comparison of Consumer Ethics Perception of Islamic Banking Customers with Conventional Banking Customers of Turkey: A Study from Turkish Banking System

Abstract Objectives: This study compared consumer ethics perceptions between Islamic and Conventional Banking customers in Turkey and examined the relationship between risk and ethics in both groups. Methods: A survey was conducted with 419 banking customers (276 Conventional, 143 Islamic) between March 2023 and March 2024, using the Risk Perception Scale and Ethical Behaviour Scale, along with demographic and bank usage characteristics. Results: Results showed no significant difference in total risk perception levels between the two groups (p<0.05). Islamic Banking customers exhibited significantly higher levels of passive benefitting, active benefitting, and overall ethics (p<0.05). For Conventional Banking customers, risk perception was negatively correlated with passive benefitting (r=-0.175; p<0.01), active benefitting (r=-0.184; p<0.01), and total ethics perception (r=-0.192; p<0.01). Passive benefitting significantly impacted the risk perception of Conventional Banking customers (OR=-0.06; p<0.05). Among Islamic Banking customers, risk perception was positively correlated only with deceptive legal practices (r=0.170; p<0.05), which did not significantly affect their risk perception (p>0.05). Conclusion: Islamic Banking customers have a higher level of ethical perception and prioritize ethical issues more than Conventional Banking customers. While ethical perceptions significantly influence the risk perceptions of Conventional Banking customers, they do not affect the risk perceptions of Islamic Banking customers. Keywords: Islamic banking, Risk perception, Ethics.

A conflict of visions: Ideas shaping wildlife trade policy toward African megafauna

Abstract Among factors that threaten wild populations of African megafauna, wildlife trade has gained prominence as a global policy issue, with concerted international campaigns aiming to influence the trade of species such as elephants, rhinos and lions. Trade policy is strongly contested, confounding attempts to develop coherent approaches across jurisdictions and through international mechanisms such as the Convention on International Trade in Endangered Species of Wild Fauna and Flora (CITES). This undermines conservation efforts. Understanding the drivers of such conflict may help to address this problem. Scholars of political science increasingly recognise the power of ideas as drivers within policy processes. Guided by this literature, we developed an analytical framework and conducted a thematic analysis to examine the ideas driving wildlife trade policy conflict. Our nested case study approach examined debates over trade policy toward African elephants, rhinos and lions at two levels: the international policy arena of CITES and within a single country, South Africa. Informed by earlier literature, we tracked the evolution of international trade policy debates over a 4‐year period (2016–2019) and analysed submissions to a national policy review process in South Africa that took place during 2020. During the study period, state and non‐state actors contributed to vigorous trade policy debates within seven key thematic issues across the case study species. Arguments were driven by both cognitive ideas, which specify cause‐and‐effect relationships, and normative ideas, which are values‐based and especially salient elements of anti‐trade stances. Fusing these cognitive and normative ideational elements, we identified three distinct overarching narratives relating to wildlife trade policy. These three narratives align with broader environmental policy and political narratives and elucidate inherent tensions within the CITES arena. They also reveal differing ethical interpretations and perceptions of risk and precaution. Policy implications. Wildlife trade policy conflict is driven at least in part by competing ideological visions, which may be entrenched by the CITES Appendix listing system. The structural role of CITES in perpetuating this polarisation—and the consequences thereof—warrants further research. Read the free Plain Language Summary for this article on the Journal blog.

Development of Teachers’ Perception Scale Regarding Artificial Intelligence Use in Education: Validity and Reliability Study

This article aims to develop a teachers’ perception scale regarding the artificial intelligence use in education. The scale development study was carried out in two stages during the 2023–2024 academic year, covering 597 teachers who stated that they used different artificial intelligence applications. Literature was thoroughly reviewed and focus group interviews were held with teachers who used artificial intelligence applications in education while pooling scale items. Field expert faculty members were consulted in evaluating face and content validity of the scale. Exploratory factor analysis was performed on the data obtained from the first sample group (n = 424), and a three-factor structure was determined in the first stage. It was observed that the factors of the first draft scale, consisting of 18 items, revealed 57.8% of the total variance. The first confirmatory factor analysis was conducted on the data collected from the second sample group (n = 173) in the second stage. It was confirmed that the structure consisting of 18 items and three factors (teaching perception, learning perception, and ethical perception) was compatible with the data. After the first-level confirmatory factor analysis for the Teachers’ Perception Scale Regarding Artificial Intelligence Use in Education, a second-level confirmatory factor analysis was conducted to determine whether the factors that made up the scale revealed the variable. The final scale, consisting of 15 items and three dimensions, was determined to be compatible with the data obtained. Reliability analysis presented that the Cronbach alpha internal consistency coefficient was calculated as .87 for the whole scale, .82 for learning perception, .79 for teaching perception, and .79 for ethical perception. The results show that the teachers’ perception scale regarding artificial intelligence use in education is valid and reliable, and a sound measurement tool to determine the perception regarding artificial intelligence use in education.

Perceptions of Attitude, Ethics, and Communication (AETCOM) Modules Among Indian Medical Graduates in Their First Professional Year: An Educational Observational Study.

Background The National Medical Commission (NMC) of India has redesigned the graduate medical education program to equip Indian medical graduates with essential information, skills, attitudes, values, and responsiveness as physicians in their initial interactions with the community. Central to this initiative is the Attitude, Ethics, and Communication (AETCOM) module, designed as a guide for educators and institutions to implement a comprehensive, long-term program. This aims to ensure that students develop competency as clinicians, leaders, team players, communicators, lifelong learners, and professionals. Objectives The aim of this study is to evaluate students' perceptions of the AETCOM modules during their first year. Methodology This cross-sectional study was conducted at BLDE (Deemed to be University), Vijayapura, India, utilizing self-administered, semi-structured questionnaires for data collection. The study included second- and third-year medical students, with all respondents who submitted their responses being included in the study. The total sample size comprised 123 students. Results Ninety-eight percent of the students agreed that the NMC had taken excellent initiative with the AETCOM module and found its duration sufficient. They suggested that the teaching-learning techniques should include more interactive sessions. Conclusions Feedback from the AETCOM module is crucial for enhancing its effectiveness, and it should be gathered from all medical colleges to propose necessary improvements.

Dampak Pemahaman Kode Etik Profesi Akuntan Dan Idealisme Terhadap Persepsi Etika Mahasiswa Akuntansi : Peran Jender Sebagai Variabel Moderasi

Students as the nation's successors who are expected to contribute greatly in upholding the name of the country have a role to do the best, especially accounting students in disclosing the accountability of state financial reporting, starting from simulating the understanding of several ethics courses that have been given in college. The purpose of this study is to examine the effect of understanding the accountant's professional code of ethics and idealism on the ethical perceptions of accounting students with gender roles as moderating variables. In analyzing this research using quantitative methods with purposive sampling techniques to evaluate the population of accounting students in Gresik Regency and data collection was carried out through distributing online questionnaires using a Likert scale and tested using SEM PLS MGA techniques. From going through various test processes, the results showed that Gender managed to moderate the Accountant Professional Code of Ethics strongly on the Ethical Perceptions of Accountant Students. And the Accounting Professional Code of Ethics and Idealism have a positive effect on the Ethical Perceptions of Accounting Students. However, Gender did not succeed in moderating Idealism on the Ethical Perceptions of Accounting Students.

Perceptions and detection of AI use in manuscript preparation for academic journals.

The rapid advances in Generative AI tools have produced both excitement and worry about how AI will impact academic writing. However, little is known about what norms are emerging around AI use in manuscript preparation or how these norms might be enforced. We address both gaps in the literature by conducting a survey of 271 academics about whether it is necessary to report ChatGPT use in manuscript preparation and by running GPT-modified abstracts from 2,716 published papers through a leading AI detection software to see if these detectors can detect different AI uses in manuscript preparation. We find that most academics do not think that using ChatGPT to fix grammar needs to be reported, but detection software did not always draw this distinction, as abstracts for which GPT was used to fix grammar were often flagged as having a high chance of being written by AI. We also find disagreements among academics on whether more substantial use of ChatGPT to rewrite text needs to be reported, and these differences were related to perceptions of ethics, academic role, and English language background. Finally, we found little difference in their perceptions about reporting ChatGPT and research assistant help, but significant differences in reporting perceptions between these sources of assistance and paid proofreading and other AI assistant tools (Grammarly and Word). Our results suggest that there might be challenges in getting authors to report AI use in manuscript preparation because (i) there is not uniform agreement about what uses of AI should be reported and (ii) journals might have trouble enforcing nuanced reporting requirements using AI detection tools.

Philosophical and Psychological Foundations of Social Responsibility and Ethics

The topic of the paper was the philosophical and psychological foundations of social responsibility and ethics, and the subject was the component composition of social responsibility and ethics in the philosophical and psychological context. The purpose of the article was to empirically clarify the philosophical and psychological foundations of social responsibility and ethics. The research methodology included the following steps: the development of a questionnaire containing clarification of the features of social responsibility and ethics in a philosophical and psychological context; formation of a sample of students of higher educational institutions of Ukraine; collection of results using Google forms; mathematical calculation of the obtained results; formation and characteristics of groups of students in accordance with the peculiarities of the perception of social responsibility and ethics as a philosophical and psychological phenomenon. The structure of social responsibility and ethics includes ten components: cognitive; worldview; axiological; behavioural; sensual; communicative; social; cultural; national; historical. It is shown that behavioural features and socio-cultural background are the most important for the formation of social responsibility and ethics, sensory and communicative features, as well as the historical basis, are the least important. For a clearer understanding of the peculiarities of the studied phenomenon, a cluster analysis was carried out. It was revealed that variants of the interpretation of social consciousness and ethics can be divided into four clusters: the form of manifestation of individual behaviour; a form of manifestation of socially determined behaviour; form of manifestation of individual consciousness; a form of manifestation of social consciousness. The results obtained are the first step towards analysing the phenomenon of social responsibility and ethics. The following research ideas are related to a comparative analysis of the understanding of social responsibility and ethics by representatives of different social, age and national groups.

Exploring generative AI literacy in higher education: student adoption, interaction, evaluation and ethical perceptions

Purpose Current knowledge and research on students’ utilization and interaction with generative artificial intelligence (AI) tools in their academic work is limited. This study aims to investigate students’ engagement with these tools. Design/methodology/approach This research used survey-based research to investigate generative AI literacy (utilization, interaction, evaluation of output and ethics) among students enrolled in a four-year public university in the southeastern USA. This article focuses on the respondents who have used generative AI (218; 47.2%). Findings Most respondents used generative AI to generate ideas for papers, projects or assignments, and they also used AI to assist with their original ideas. Despite their use of AI assistance, most students were critical of generative AI output, and this mindset was reflected in their reported interactions with ChatGPT. Respondents expressed a need for explicit guidance from course syllabi and university policies regarding generative AI’s ethical and appropriate use. Originality/value Literature related to generative AI use in higher education specific to ChatGPT is predominantly from educators’ viewpoints. This study provides empirical evidence about how university students report using generative AI in the context of generative AI literacy.

Consumer empowerment in the ethical spectrum: Rethinking retention in live-streaming markets

Live-streaming shopping provides a dynamic, interactive experience; however, its associated ethical challenges have raised significant public concerns. Specifically, live-streaming's immediacy and interactivity might intensify ethical dilemmas, like intrusive marketing and lack of transparency, impacting consumer trust and brand loyalty. Initially, this study applies self-determination theory to explore how live streaming empowers consumers and affects brand interaction and decision-making, then investigates the impact of ethical issues on this process. Our findings suggest empowerment does not invariably result in high-quality relationships, particularly when consumer ethics diverge from brand behavior. Subsequently, we employ Hunt-Vitell's General Theory of Marketing Ethics for an in-depth analysis of how consumer perceived ethically mediate the empowerment-relationship quality link. Through three experiments, we confirm the impact of consumer empowerment on retention intentions and the mediating role of relationship quality, also showcasing the negative influence of consumers' ethical perceptions on the empowerment-relationship quality dynamic. This study offers fresh insights into consumer behavior within live-streaming contexts and furnishes empirical evidence for retailers to boost trust and engagement.

Does self-sacrificial leadership reduce the subordinate’s organizational cynicism? The mediating role of distributive justice and ethical corporate social responsibility

PurposeAlthough self-sacrificial leadership and ethical leadership exhibit similarities in their moral dimensions, recent research suggests that self-sacrificial leadership may be linked to an increase in unethical behavior for the collective benefit of one’s group. Existing studies have demonstrated that ethical leadership can mitigate organizational cynicism. However, the potential misalignment between group interests and ethics associated with self-sacrificial leadership raises concerns about its potential to foster cynicism. This study investigates the mechanisms by which self-sacrificial leadership influences organizational cynicism.Design/methodology/approachSurvey data from 493 organizational members across 9 Chinese companies were analyzed using multiple regression analysis, and bootstrapping was employed to confirm the mediating effects.FindingsSelf-sacrificial leadership was found to have an overall reducing effect on organizational cynicism, with distributive justice and ethical CSR perceptions as significant mediating factors.Originality/valueThis study sheds light on the unique characteristics of self-sacrificial leadership, highlighting the elements of sacrifice and loyalty that may result in unethical, self-centered behaviors, and explores its influence on organizational cynicism. By revealing that the recognition of augmented group interests can diminish cynicism among organizational members regardless of morality, this study contributes to broadening the theoretical perspective.

Nature Speaks: Agency and Environment in Ben Okri’s The Famished Road

This study explores the linguistic strategies in Ben Okri’s “The Famished Road” to construct ecological interdependencies and agency in the novel. Employing systemic functional linguistics and ecolinguistic analysis, the study examines how Okri’s linguistic strategies elevate the agency of non-human elements, representing them as vibrant and willful participants within their ecosystem. The purpose of this analysis is to understand how language in “The Famished Road” conveys agency and a symbiotic relationship between humans and non-human elements, thereby addressing broader ecological and environmental concerns. Employing an ecolinguistic analysis, the research examines linguistic portrayals that challenge anthropocentric views and emphasize respect for nature. Results show that the novel frames nature and non-human entities as vibrant, active participants, influencing ecological consciousness and fostering ethical considerations towards the environment. This study concludes that Ben Okri’s ‘The Famished Road’, through its unique linguistic strategies, reflects and advocates for a symbiotic relationship between all life forms, highlighting the potential of literary works to contribute to environmental advocacy and consciousness. This analysis adds depth to our understanding of language’s role in ecological literature and encourages further exploration into how textual practices can influence ecological and ethical perceptions.

Pengaruh Pemahaman Kode Etik Akuntan, Kecerdasan Spiritual Dan Kecintaan Pada Uang Terhadap Persepsi Mahasiswa Akuntansi Mengenai Perilaku Etis Akuntan

his research aims to test the understanding of the accountant's code of ethics, spiritual intelligence, love of money on the ethical perceptions of accounting students regarding the ethical perceptions of accountants. The population was Stiem Bongaya accounting students class 2020, 2021 and 2022. The sampling technique used was Purposive Sampling. Thus, the number of samples used in this research was 175 accounting students. The analysis technique used is multiple linear regression. The results of the questionnaire data have been tested with classical instruments and assumptions in the form of normality, heteroscedasticity and multicollinearity assumptions. The data analysis method uses multiple linear regression techniques. The results of this research show that understanding the professional code of ethics for accountants has a positive effect, while spiritual intelligence and love of money have a negative effect on students' ethical behavior.

Inside the Ivory Tower: How Student Journalists Reason About Ethics

ABSTRACT This article presents an interview study that investigates student journalists’ perception of ethics and moral reasoning. It aims to understand how student journalists – an important indicator for the future of journalism, yet an understudied group – perceive and practice ethics. Fifteen semi-structured interviews were conducted with student journalists from three different independent college newsrooms. The findings suggested that the student journalists have an instrumental perceptions of ethics, seeing ethics as rules that must be followed. When confronted with ethical dilemmas, which the student journalists may misidentify, they tend to consult editors and follow advice without asking for explanations. Most student reporters demonstrate moral reasoning at Kohlberg’s preconventional and conventional levels, with editors reaching the post-conventional level. The findings underscore the necessity for a more integrated ethics education. Based on the results, the article raises concerns, points out challenges, and suggests opportunities for ethics education in student media.

How Ethical is Earnings Management? Evidence from an Emerging Economy

ABSTRACT Building upon Role Theory, Agency Theory, and Experiential Learning Theory, this study explores the ethical viewpoints of earnings management (EM) across various professional roles within the accounting and finance profession in Turkey. Employing survey methodology and in-depth interviews, data were collected from educators, students, accountants, and auditors to provide insights into the ethics of EM, enhancing understanding and informing more ethically grounded practices within accounting and finance. This study identifies not only traditional opportunistic and informative forms of EM but also unveils strategic and deceptive dimensions, reflecting diverse ethical interpretations across professional roles. It posits that perceptions of EM's ethicality differ among stakeholder groups, influenced by professional roles and experience. Findings reveal that students have more lenient views due to limited experience, whereas auditors and accountants exhibit stricter stances, shaped by practical exposure. Educators influence these perceptions, highlighting the need for enhanced ethical guidance in education and practice.

Does the Actualization of Cultural Insights in the Accounting Curriculum Contribute to Students' Perceptions of Ethics?

Does the Actualization of Cultural Insights in the Accounting Curriculum Contribute to Students' Perceptions of Ethics?

Personal Ethics and Ethical Leadership in The Face of The Resolution of Dilemmas and Problematic Situations in Chilean Graduates

Objective: The objective of this study is to investigate the relationship between personal ethics and deontological leadership in Chilean graduates, with the purpose of determining whether a high level of personal ethics in leaders influences the resolution of moral dilemmas and problematic situations in the institutional environment. Theoretical Framework: The research is based on concepts and theories about professional ethics, deontological leadership, and university ethics training. Theories and models such as Applied Ethics, Business Ethics and the deontological theory of ethics stand out. Method: A quantitative methodology with a survey design was adopted. 207 graduates of various careers from the Universidad Austral de Chile participated. Three instruments were used: the Ethical Leadership Questionnaire, the Ethical Dilemmas of Business Culture Questionnaire, and the Personal Ethics survey of collaborators. Data were analyzed with SPSS Statistics 23 and SPSS AMOS 23, performing exploratory and confirmatory factor analyzes. Results and Discussion: The results revealed that a high level of personal ethics is crucial to exercise effective deontological leadership. Significant differences in ethical perception between genders and ages were identified, suggesting that women and older professionals better manage ethical dilemmas. A negative correlation was observed between tolerance to unethical behaviors and the ability to solve ethical dilemmas. Implications of Research: Practical implications include the need to incorporate rigorous ethical training into university curricula to develop ethical leaders. Theoretically, the study contributes to the understanding of the relationship between personal ethics and deontological leadership, proposing that personal ethics is an essential precursor for ethical leadership in organizations. Originality/Value: This study contributes to the literature by empirically demonstrating the importance of personal ethics in deontological leadership. Their innovative approach and the discoveries made can influence training and professional practices in the educational and business field.

Gender and Knowledge Shape Ethical Perceptions Among Indonesian Accounting Students

This study explores how gender and knowledge level influence accounting students' perceptions of unethical behavior among accountants. Conducted at Muhammadiyah University of Sidoarjo, the qualitative research involved students from the 2019 to 2022 cohorts. Data was collected through interviews, observation, and documentation, using triangulation for validation. The results show that while both male and female students have similar interpretations of ethics, female students generally have a better understanding. Additionally, higher knowledge levels correlate with a broader ethical understanding, but ethical orientation is ultimately influenced by individual morals and personal interests. Highlight: Male and female students share similar ethical interpretations. Female students exhibit better understanding of ethical concepts. Knowledge level enhances understanding, but ethics depend on morals and interests. Keyword: gender, knowledge level, unethical behavior, accounting students, qualitative study

The Perception of Socrates' Ethics in F. Nietzsche's Moral Philosophy: Overcoming Metaphysics and its "Eternal Recurrence"

The subject of the study is to consider the perception of Socrates' ethics in Nietzsche's philosophy as a theoretical basis for the formation of the key provisions of Nietzsche's philosophy of morality, in particular, possible elements of metaphysical thinking in these provisions. Nietzsche's critical argumentation in relation to the philosophical views of Socrates was considered as the basis for the key provisions of Nietzsche's moral philosophy, particularly in the aspect of its connection with the question of metaphysics. The focus of the author's research is the analysis of the perception of Socratic ideas in the context of criticism of Nietzsche's project of metaphysics through the prism of morality: the idea of self-overcoming and the increasing will to power turn out to be the basis for understanding Nietzsche's new project in moral philosophy. The research methodology includes theoretical methods, historical-philosophical and ethical-philosophical analysis of the consideration of Socrates’ ethics by Nietzsche, and the influence of this consideration on the ethical position of the latter. As a research basis, the article uses the approaches of J. Deleuze, L. Klages, A.F. Losev, L. Shestova, V.M. Bakuseva. The novelty of the article lies in tracing the influence of Socratic ethics on Friedrich Nietzsche's formulation of the moral problem, especially in the aspect of the question of metaphysics in Nietzsche's ethical thought (both criticism of metaphysics and the continuation of some lines of the metaphysical tradition). The first line of Nietzsche's criticism of Socratic philosophy was to identify the influence of Socrates on the emergence of European nihilism. Nietzsche's second thought, in relation to Socrates, concerned the "theoretical man".The third idea, which can be designated as one of the most important features of Nietzsche's moral philosophy, was the idea of self-overcoming.

Despre relevanța perspectivei kantiene în era inteligenței artificiale generative: Provocări etice și tehnice

Since the evolution of computational and communication technologies, the world becomes a global village: society and environment are seen through digital perspectives of faster and wider industrial revolutions that become widely available and influence daily our lives. Generative AI dynamically trained and used on billions of blurred knowledge graphs’ multimodal elements becomes a growing technological presence with impact. New scientific and regulatory debates address, alongside the opportunities of generative AI presence in economy and society, the challenges that could, on one side, reinvent technologies and the humanity through the Singularity hypothesis, and one the other side, open its availability for unethical, improper, or illegal use of „black box” learning. Within dynamically challenging tsunami of big data, information and knowledge systems, the need of contemporary wisdom captured within AI could benefit from the well-known and visionary ethical yet traditional philosophical foundations. The need to adapt the technology based on well-known and accepted logics to unsafe, opaque decisions finds solid foundations in philosophical ethics. This paper critically reviews recent scientific articles on AI challenges, the Kantian perspective, and ethics foundations that argue the need of human in the loop for the current progresses of generative AI. The role of Kantianism in the ethical perception of AI and its accent on reason and reasoning for ethics, as well as other traditional ethical theories such as theory of virtue and utilitarianism, arguably request the presence of human values at the centre of AI and justify the argument of this paper that current challenges of transparency, explainability, fairness, responsibility of AI technologies can be addressed by consistent transitions from data-centred technologies to human-centred and scientifically quantifiable solutions for the next industrial revolution(s). The paper includes case studies of ethical and common-sense challenges for the use of „black box” models in healthcare, paediatric robotics, also refers to other potential applications such autonomous decision making or creativity. The paper ends with arguments and open questions on opportunities and challenges for AI and philosophy scientists with a focus on ethical aspects of AI technologies.