Ethical Decision Research Articles

THE ROLE OF ETHICAL PRACTICES IN ACCOUNTING: A REVIEW OF CORPORATE GOVERNANCE AND COMPLIANCE TRENDS

This comprehensive review delves into the pivotal role of ethical practices in accounting, specifically focusing on corporate governance and compliance trends. Ethical considerations in accounting are not merely regulatory checkboxes but constitute the moral compass guiding financial professionals towards transparency, integrity, and accountability. The review provides a glimpse into the core themes explored in this review. The contemporary business landscape is marked by increased scrutiny of ethical practices within accounting frameworks. This review navigates the intricate interplay between ethical considerations, corporate governance structures, and compliance trends that collectively shape the ethical fabric of financial reporting. Examining corporate governance practices reveals their intrinsic link to ethical conduct in accounting. Effective governance structures serve as bulwarks against financial improprieties, fostering a culture of responsibility and ethical decision-making. The review scrutinizes evolving corporate governance models, their impact on financial transparency, and the role they play in mitigating risks associated with unethical accounting practices. Compliance trends, both globally and regionally, are explored to understand the ever-evolving regulatory landscape. Stringent compliance requirements act as safeguards, ensuring adherence to ethical standards. This review investigates how organizations navigate the complex web of regulatory frameworks, emphasizing the importance of proactive compliance measures in upholding ethical standards and fortifying the trust of stakeholders. Ethical considerations are not confined to regulatory frameworks; they permeate the organizational ethos, influencing decision-making at every level. The review delves into case studies and real-world examples to illustrate the tangible consequences of ethical lapses, emphasizing the need for a robust ethical foundation in accounting practices. In conclusion, the review underscores the indispensable role of ethical practices in accounting, illuminating the symbiotic relationship between corporate governance, compliance trends, and ethical conduct. As businesses navigate an era of increased accountability, understanding and embracing ethical imperatives in accounting emerge not only as legal mandates but as essential components for sustaining trust, fostering transparency, and fortifying the integrity of financial reporting practices. Keywords: Ethical Practices, Accounting, Corporate, Governance, Compliance.

Reflexive control in emergency medicine

Emergency physicians (EPs) navigate high-pressure environments, making rapid decisions amidst ambiguity. Their choices are informed by a complex interplay of experience, information, and external forces. While cognitive shortcuts (heuristics) expedite assessments, there are multiple ways they can be subtly manipulated, potentially leading to reflexive control: external actors steering EPs' decisions for their own benefit.Pharmaceutical companies, device manufacturers, and media narratives are among the numerous factors that influence the EPs' information landscape. Using tactics such as selective data dissemination, framing, and financial incentives, these actors can exploit pre-existing cognitive biases like anchoring, confirmation, and availability. This creates fertile ground for reflexive control, where EPs may believe they are acting independently while unknowingly serving the goals of external influencers.The consequences of manipulated decision making can be severe: misdiagnoses, inappropriate treatments, and increased healthcare costs. Ethical dilemmas arise when external pressures conflict with patient well-being. Recognizing these dangers empowers EPs to resist reflexive control through (1) critical thinking: examining information for potential biases and prioritizing evidence-based practices, (2) continuous education: learning about cognitive biases and mitigation strategies, and (3) institutional policies: implementing regulations to reduce external influence and to promote transparency.This vulnerability of emergency medicine decision making highlights the need for awareness, education, and robust ethical frameworks. Understanding reflexive control techniques is crucial for safeguarding patient care and promoting independent, ethical decision making in emergency medicine.

Implementing a formal curriculum on surgical ethics and palliative care for otolaryngology residents

ObjectiveResidents are faced with ethical issues every day but most residency curriculums do not routinely include formal ethics skills training. In order to address this, a comprehensive curriculum on ethics and surgical palliative care was implemented for otolaryngology residents. MethodsAn 8-h ethics didactics curriculum was designed in collaboration with our institution's Institute of Ethics. Varied strategies were used to cover basic principles and practical skills. Anonymous assessments were completed by learners at 3 points during the curriculum on a 5-point scale. ResultsNine residents were surveyed. Prior to the curriculum, a large majority of residents (85 %) expressed little to no familiarity with basic ethical principles. There was statistically significant improvement in understanding of and familiarity with bioethics topics, including the four principles of bioethics (Δ = 2.4, p = 0.004). There was also statistically significant improvement in comfort with the implementation of ethical decision making and palliative care skills, including with difficult conversations with patients (Δ = 1.3, p = 0.03). Participation in sessions was excellent with positive qualitative feedback. ConclusionAn interactive curriculum in ethics and palliative care can be engaging and practical for busy surgical residents, with measurable improvement in comfort with challenging cases and ethical, patient-centered care.

Relation-intersectional Ethics Trestle: A Harmonious Merging of Relational Ethics and Intersectionality

This article endeavors to merge relational ethics with the theory of intersectionality to create a harmonious platform that could support understanding and applications of their essential concepts in today's diverse and complex health care environments. The key tenets of both frameworks are provided followed by an explanation of a coalesced conceptualization and illustration of a relation-intersectional ethics trestle for consideration of its adaptability in the health care workplace and post-secondary education curriculum. The main objective is to explain and promote the benefits of integrating the chief precepts of relational ethics and the theory of intersectionality to further strengthen the way health care providers support patients in ethical decision-making. The relation-intersectional ethics trestle aims to support the construction of authentic and mutually respectful therapeutic relationships in clinical settings where ethics and intersectionality unite.

To behave or not (un)ethically? The meditative effect of mindfulness on statistics anxiety and academic dishonesty moderated by risk aversion

Despite the growing interest in mindfulness in higher education, the literature on its relation to decision-making under risk (i.e. academic misconduct) and statistics anxiety is scarce. The present research shall fill this gap. Based on the prospect theory, we assessed the mediating effect of mindfulness on the relationship between statistics anxiety and academic dishonesty moderated by risk aversion. Data were collected from 791 undergraduate students in six Israeli academic institutions studying for bachelor’s degrees in social sciences. Questionnaires included the following measures: risk behaviour according to the prospect theory framework, Mindful Attention Awareness Scale, Statistics Anxiety Rating Scale, Academic Misconduct Scale and sociodemographic variables. Correlations among these variables were explored. The data was analysed using Structural Equation Modelling (SEM). The results indicate that the variance in academic dishonesty is explained by students' statistics anxiety with a mediation of Mindfulness moderated by Risk Aversion. Mindfulness negatively affects Academic Dishonesty, while Risk Aversion has a significant positive effect on Mindfulness. Finally, among individuals with high statistics anxiety, Risk Averse individuals show significantly higher Mindfulness than Risk Seekers. We conclude that mindfulness-based interventions might be a constructive tool to reduce risk-taking and promote ethical decision-making among individuals who experience high levels of statistics anxiety. Furthermore, developing mindful skills may help individuals with higher anxiety levels neutralize these unwanted feelings and get along with their learning tasks. Hence, avoid academic unethical behaviours.

A Holistic Approach for Ethics and Sustainability in the Food Chain: The Gateway to Oral and Systemic Health.

Food production is a complex matter, affecting people's lives, organizations' profits, and the well-being of the whole planet, and has multifaceted ethical considerations surrounding its production, distribution, and consumption. This paper addresses the pressing need to confront ethical challenges within the food system, encompassing issues such as environmental sustainability, food security, and individual food choices for better oral and systemic health of all individuals around the globe. From agricultural practices to global trade and food waste, ethical implications are addressed across various domains, highlighting the interconnectedness of ethical decision-making in the food industry. Central themes explored include the ethical dimensions of food production methods, the impact of global trade on food ethics, and the role of individuals in making ethically informed food choices. Additionally, this paper considers the spiritual and physical significance of food, particularly through the lens of oral health as a gateway to holistic well-being. Recognizing the complexity of the food and mouth ecosystem, this paper calls for serious interventions in legislation and economics to promote ethical protocols and techniques for sustainability reasons. It emphasizes the importance of ethical considerations in food safety management systems, regulatory frameworks, and quality standards. Moreover, this paper underlines the need for a comprehensive approach to address ethical dilemmas and moral values inherent in the food industry and oral health policies, adopting the precautionary principle and ethical decision-making frameworks. This article finally aims to serve as a call to action for stakeholders across the food industry and the healthcare sector, to prioritize ethical practices, promote transparency, rearrange economic parameters, and work towards a more sustainable and equitable food system for inner and outer oral and systemic health and human sustainability for all.

When employees behave unethically in the name of the company: the effect of cognitive moral development

Purpose This study aims to investigate the association between cognitive moral development (CMD) and unethical pro-organizational behaviour (UPB) by taking purchasing employees as research subjects. The moderating effect of perceived leader’s UPB is also explored. Design/methodology/approach Data were collected through a two-stage questionnaire survey on purchasing employees in companies across a spectrum of industries in Taiwan, and 492 purchasing employees were analysed in the study. Findings Research findings reveal that employees at the conventional level of CMD are more likely to conduct UPB than those at the pre-conventional and post-conventional levels. Perceived leader’s UPB will moderate the association between CMD and UPB. Employees’ UPB is strongly associated with their CMD when they perceive their leaders as being likely to perform UPB. Originality/value Although a variety of factors influencing UPB have been proposed in the literature, none of them have analysed the association between CMD and UPB. However, CMD is one important factor affecting ethical decision-making. The present study can promote further understanding of the role of CMD in UPB and contribute to a growing body of research on CMD and UPB.

A theoretical framework to guide AI ethical decision making

A theoretical framework to guide AI ethical decision making

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.

Explainable AI for Cloud-Based Machine Learning Interpretable Models and Transparency in Decision Making.

As machine learning models become increasingly complex and ubiquitous in cloud-based applications, the need for interpretability and transparency in decision making has become paramount. Explainable AI (XAI) techniques aim to provide insights into the inner workings of machine learning models, thereby enhancing their interpretability and facilitating trust among users. In this paper, we delve into the significance of XAI in cloud-based machine learning environments, emphasizing the importance of interpretable models and transparent decision-making processes. [1] XAI epitomizes a paradigm shift in cloud-based ML, catalyzing transparency, accountability, and ethical decision-making. As cloud-based ML continues its ascent, the imperative for XAI grows commensurately, underlining the necessity for sustained innovation and collaboration to unlock the full potential of interpretable AI systems. We review existing methodologies for achieving explainability in AI systems and discuss their applicability and challenges in cloud environments. Furthermore, we explore the implications of XAI for various stakeholders, including developers, end-users, and regulatory bodies, and highlight potential avenues for future research in this rapidly evolving field. DOI: https://doi.org/10.52783/tjjpt.v45.i02.6376

Nursing and midwifery students’ ethical views on the acceptability of using AI machine translation software to write university assignments: A deficit-oriented or translanguaging perspective?

This paper focuses on tertiary English as an additional language (EAL) students' ethical choices, and the factors impacting on them, when deciding whether to engage with artificially-intelligent (AI) machine translation (MT) tools for the writing of university assignments. It also investigates how student responses align with either deficit-oriented or translanguaging theoretical perspectives. Via semi-structured interviews, the voices of 23 EAL nursing and midwifery students indicate an array of ethical positions which are based on three key areas of consideration: 1) ownership of language and ideas; 2) fairness and respect; and 3) personal growth. The study highlights the scalar, strategic and dynamic nature of students’ ethical decisions and shows that questions of ethicality tap into individual, social and institutional constructs of fairness and respect, skills recognition, lifelong learning and language dominion. The findings also indicate that discussions of fairness should focus not only on differences between non-EAL and EAL students, but also inequalities within EAL cohorts. Student responses provide evidence of both deficit-oriented and translanguaging perspectives. The researchers call for universities to create clear policies concerning use of MT that recognise the levels of reflection that students engage in when writing their assignments and value the full linguistic repertoires that students bring to global educational settings.

Predicting outcome in disorders of consciousness: Amega-analysis.

Assessing recovery potential in patients with disorders of consciousness (DoC) is pivotal for guiding clinical and ethical decisions. We conducted a mega-analysis of individual patient data to understand (1) if a time threshold exists, beyond which regaining consciousness is almost impossible, and (2) how recovery varies based on factors such as diagnosis, etiology, age, sex, and neuropsychological status. A systematic literature search revealed a total of 3290 patients. In this sample, we performed a Cox proportional hazards analysis for interval censored data. We observed a late saturation of probability to regain consciousness in Kaplan-Meier curves, and the annual rate of recovery was remarkably stable, in that approximately 35% of patients regained consciousness per year. Patients in minimally conscious state (MCS) recovered more frequently than patients in unresponsive wakefulness syndrome (UWS). No significant difference was observed between the recovery dynamics of MCS subgroups: MCS+ and MCS-. Patients with hypoxic brain lesions showed worse recovery rate than patients with traumatic brain injury and patients with vascular brain lesions, while the latter two categories did not differ from each other. Male patients had moderately better chance to regain consciousness. While younger UWS patients recovered more frequently than older patients, it was not the case in MCS. Our findings highlight the necessity for neurologists to exercise caution when making negative predictions in individual cases, challenge traditional beliefs regarding recovery timelines, and underscore the importance of conducting detailed and prolonged assessments to better understand recovery prospects in DoC.

Ethical banking behavior among millennials and Gen-Z in Malaysia

PurposeThis study aims to determine the factors that influence ethical banking behavior among millennials and Gen-Z in Malaysia.Design/methodology/approachA stratified sample of 525 millennials and Gen-Z of Malaysian banking customers was used. Extended ethical decision-making (EDM) model was tested using partial least square-structural equation model for the analysis.FindingsThe findings indicated that the engagement of millennials and Gen-Z in ethical banking is influenced by factors such as intention, judgment and awareness, which shaped both generations’ ethical banking behavior.Practical implicationsThis study could be a central reference point and assist banking institutions in understanding the preferences of millennials and Gen-Z.Originality/valueThis study extends the previous EDM model that focused solely on consumer's belief systems. Three aspects differentiate this paper and contribute to its originality, namely, the uniqueness of millennials and Gen-Z behavior, incorporating new variables along with the EDM models and study in Malaysian context.

Ethical Issues Confronting Namibian Hybrid Media Organizations in the Digital Age

There is a deep-seated realization that the uptake of digitization in newsrooms has necessitated the need for an ethical reformation. This article examines ethical issues confronting operations of selected Namibian hybrid media organizations. Using the Namibia Media Holdings and The Namibian as case studies, this article argues that the platformization of news work, ever-changing technological landscape, the immediacy of internet, media sustainability concerns, and the changing nature of public interest have reconfigured ethical decision-making in hybrid media organizations in Namibia. It demonstrates that although traditional journalism ethics are still relevant, there are new ethical issues confronting hybrid media organizations.

NAVIGATING ETHICAL CHALLENGES IN DATA MANAGEMENT FOR U.S. PROGRAM DEVELOPMENT: BEST PRACTICES AND RECOMMENDATIONS

In the landscape of U.S. program development, the ethical management of data plays a crucial role in ensuring the integrity, privacy, and trustworthiness of information. This review outlines best practices and recommendations for navigating ethical challenges inherent in data management within this context. Understanding ethical challenges involves recognizing the complexities of data collection, storage, usage, and sharing, and the potential dilemmas they pose. Best practices entail implementing robust procedures for informed consent, privacy protection, encryption, access control, and compliance with relevant regulations. Additionally, ethical decision-making requires the establishment of frameworks that prioritize stakeholder interests, risk assessment, and the implementation of guidelines through staff training and regular audits. Through case studies, real-world examples illustrate the practical application of ethical principles in addressing data management challenges. This review emphasizes the critical role of ethical considerations in safeguarding data integrity and fostering trust among stakeholders in U.S. program development initiatives. It underscores the need for continued vigilance and adherence to ethical guidelines to mitigate risks and uphold the ethical standards essential for responsible data management in this domain.
 Keywords: Ethical Challenges, Data Management, U.S. Program Development, Best Practices, Recommendations.

Interventions to improve ethical decision-making skills in nursing students: A systematic review.

Interventions to improve ethical decision-making are available in nursing education. Evidence of its effectiveness is essential. This review examined the effectiveness of interventions to improve nursing students' ethical decision-making skills. A structured search was performed in Google Scholar, Web of Science, Science Direct, Pubmed, Scopus, Cochrane Library, Elsevier, CINAHL EBSCO, and ULAKBIM. The Joanna Briggs Institute Meta-Analysis of Statistics Assessment and Review Instruments (JBI-MAStARI) was used to assess the quality of studies. Ethical approval was not required for this systematic review. The final review was composed of six studies of published between January 2013 and 2023. Nine different teaching methods applied to students. Although the importance of ethical decision-making skills in solving ethical problems that nurses may encounter at any time is known, it is thought that there is a lack of data in the literature in the last 10years. The last 10years were chosen as this aims to provide a review based on the most current, relevant and quality information. The review indicated that all of the teaching methods improved ethical decision-making. Different teaching methods can be used in the nursing education curriculum to meet the learning needs of nursing students in ethical decision-making.

De-identification and anonymization: legal and technical approaches

"This study analyzes legal and technical approaches to data de-identification and anonymization, motivated by the need to develop balanced standards that preserve privacy without stifling beneficial data uses. Doctrinal and technical literature review methods examine provisions in major data protection laws worldwide, including the EU's GDPR, US HIPAA, and emerging frameworks in China, India, and Uzbekistan, alongside mathematical models like differential privacy and k-anonymity. The legal analysis reveals common themes like flexible research exemptions for anonymized data and calibrating standards based on sensitivity, but also gaps such as ambiguities around pseudonymization. The technical review highlights the strengths and weaknesses of encryption, perturbation, generalization, and federation techniques, emphasizing the need to complement mathematical methods with governance controls. Key findings include the importance of allowing contextual optimization, providing detailed regulatory guidance, and addressing re-identification incentives. Recommendations are provided for advancing Uzbekistan's data protection laws and practices based on international experiences, such as enabling public oversight, conducting localized impact assessments, and promoting privacy-enhancing technologies. The study concludes that to anonymize data in a way that enables research while also protecting people's rights, we need a comprehensive approach that includes laws, organizational rules, technical safeguards, ethical decision-making, and public input. All of these parts working together is important for successful data anonymization."

Research Ethics Committee and Integrity Board Members’ Collaborative Decision Making in Cases in a Training Setting

AbstractThis research focuses on how research ethics committee and integrity board members discuss and decide on solutions to case scenarios that involve a dimension of research ethics or integrity in collaborative settings. The cases involved issues around authorship, conflict of interest, disregard of good scientific practice and ethics review, and research with vulnerable populations (children and neonates). The cases were set in a university, a hospital, or a research institute. In the research, we used a deductive qualitative approach with thematic analysis. Twenty-seven research ethics committee and research integrity board members from 16 European countries and one country outside Europe participated. Participants represented natural and life sciences, social sciences, and humanities. They worked on cases involving ethical/integrity issues in six different constellations. Results show that experts apply key elements of ethical decision making, namely identification of ethical issues, stakeholders, guidelines, solutions, and own positionality, in dealing collaboratively with ethics/ integrity problems, and the nature of the application depends on the complexity of the case. Understanding how individuals knowledgeable in research ethics and integrity, in this case, individuals serving on research ethics committees and integrity boards, approach ethical/ moral issues can help to identify strategies that may be useful in the development of research ethics and integrity training for junior researchers who may benefit from learning professional strategies.

Ethical decision-making in human-automation collaboration: a case study of the nurse rostering problem

AbstractAs artificial intelligence (AI) is increasingly present in different aspects of society and its harmful impacts are more visible, concrete methods to help design ethical AI systems and limit currently encountered risks must be developed. Taking the example of a well-known Operations Research problem, the Nurse Rostering Problem (NRP), this paper presents a way to help close the gap between abstract principles and on-the-ground applications with two different steps. We first propose a normative step that uses dedicated scientific knowledge to provide new rules for an NRP model, with the aim of improving nurses’ well-being. However, this step alone may be insufficient to comprehensively deal with all key ethical issues, particularly autonomy and explicability. Therefore, as a complementary second step, we introduce an interactive process that integrates a human decision-maker in the loop and allows practical ethics to be applied. Using input from stakeholders to enrich a mathematical model may help compensate for flaws in automated tools.

Ethical Principles in Dental Research of Behavioral and Social Factors

Given the importance of conducting research ethically when studying humans, this article involves considerations on basic ethical principles in dental research of behavioral and social factors. Research in these fields contribute to understand social interactions, attitudes, individual and group dynamics. As well, research in these areas not only delve into scientific knowledge of human nature, but also support evidence-based decision-making of health policies and interventions. The four main ethical principles apply to studies on behavioral and social factors. First, respect for persons dictates researchers must protect participants’ autonomy, which is the basis for informed consent. Moreover, the principle of beneficence refers to act in such a way that participants benefit from taking part of a research study. Also, beneficence promotes participants’ safety and well-being. Non-maleficence requires that researchers avoid or minimize harm to others. Justice implies fair treatment. Additional aspects of justice involve respecting participants’ privacy and confidentiality. Ethical principles require interpretation. Therefore, some examples are provided, aiming that researchers overview and apply these norms. Ethical judgement and appropriate decision making are of great importance at any stage of research with human beings.