Search results for: ethical judgement
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 799

Search results for: ethical judgement

799 The Impact of Religiosity and Ethical Senstivity on Accounting Students’ Ethical Judgement Decision

Authors: Ahmed Mohamed Alteer

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The purpose of this paper is come up with theoretical model through understanding the causes and motives behind the auditors' sensitive to ethical dilemma through Auditing Students. This study considers the possibility of auditing students’ ethical judgement being affected by two individual factors, namely ethical sensitivity and religiosity. The finding of this study that there are several ethical theories a models provide a significant understanding of ethical issues and supported that ethical sensitivity and religiosity may affect ethical judgement decision among accounting students. The suggestion model proposes that student ethical judgement is influenced by their ethical sensitivity and their religiosity. Nonetheless, the influence of religiosity on ethical judgement is expected to be via ethical sensitivity.

Keywords: asccounting students, ethical sensitivity, religiosity, ethical judgement

Procedia PDF Downloads 575
798 Ethical and Personality Factors and Accounting Professional Judgement

Authors: Shannon Hashemi, Alireza Daneshfar

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Accounting ethical awareness has been widely promoted in recent years both in academia and in practice. However, the effectiveness of ethical awareness on accountants' judgment and choice of action is still debatable. This study investigates whether Machiavellianism and gender, as significant personality factors, influence the effect of ethical awareness on accountants' decision-making. Using an experiment, the results of ANOVA tests show that although introducing ethical awareness positively influences the accountants' judgment and choice of action, such an effect is significantly moderated by the accountants' Machiavellianism score and gender. Specifically, the test results show that the effect of introducing ethical awareness was higher on males with low Machiavellian score. The results also show that when the Machiavellian scores were high, the effect of ethical awareness was lower for both males and females. Applications of the results are discussed for accounting professionals as well as accounting ethics educators and researchers.

Keywords: ethical awareness, accounting decision making, Machiavellianism, ANOVA, ethics, accounting education

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797 Attributes of Ethical Leadership and Ethical Guidelines in Malaysian Public Sector

Authors: M. Norazamina, A. Azizah, Y. Najihah Marha, A. Suraya

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Malaysian Public Sector departments or agencies are responsible to provide efficient public services with zero corruption. However, corruption continues to occur due to the absence of ethical leadership and well-execution of ethical guidelines. Thus, the objective of this paper is to explore the attributes of ethical leadership and ethical guidelines. This study employs a qualitative research by analyzing data from interviews with key informers of public sector using conceptual content analysis (NVivo11). The study reveals eight attributes of ethical leadership which are role model, attachment, ethical support, knowledgeable, discipline, leaders’ spirituality encouragement, virtue values and shared values. Meanwhile, five attributes (guidelines, communication, check and balance, concern on stakeholders and compliance) of ethical guidelines are identified. These identified attributes should become the ethical identity and ethical direction of Malaysian Public Sector. This could enhance the public trust as well as the international community trust towards the public sector.

Keywords: check and balance, ethical guidelines, ethical leadership, public sector, spirituality encouragement

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796 A Systematic Review of Ethical Leadership in Tourism and Hospitality Settings

Authors: Majd Megheirkouni

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The aim of this study is to identify empirical studies that explore and investigate ethical leadership in order to assess and synthesize its impacts and outcomes. This study seeks to provide an evidence-informed answer to a set of questions on ethical leadership definition in the field of tourism and hospitality, its investigation, and examination, and its outcome. A systematic literature review, using medical science-based methodology, was conducted to synthesize research by reliable means. Four themes were identified from the analysis. These themes are: Ethical leaders’ characteristics, healthy work environment, ethical leadership effectiveness, and the application of ethical leadership across cultures. This study provides the potential to move hospitality and tourism leadership forward and encourage researchers to investigate new research topics. To the best of the author’s knowledge, this is the first systematic review focusing on ethical leadership in tourism and hospitality settings.

Keywords: ethical leadership, approach, outcome, tourism, hospitality, systematic review

Procedia PDF Downloads 73
795 AI Ethical Values as Dependent on the Role and Perspective of the Ethical AI Code Founder- A Mapping Review

Authors: Moshe Davidian, Shlomo Mark, Yotam Lurie

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With the rapid development of technology and the concomitant growth in the capability of Artificial Intelligence (AI) systems and their power, the ethical challenges involved in these systems are also evolving and increasing. In recent years, various organizations, including governments, international institutions, professional societies, civic organizations, and commercial companies, have been choosing to address these various challenges by publishing ethical codes for AI systems. However, despite the apparent agreement that AI should be “ethical,” there is debate about the definition of “ethical artificial intelligence.” This study investigates the various AI ethical codes and their key ethical values. From the vast collection of codes that exist, it analyzes and compares 25 ethical codes that were found to be representative of different types of organizations. In addition, as part of its literature review, the study overviews data collected in three recent reviews of AI codes. The results of the analyses demonstrate a convergence around seven key ethical values. However, the key finding is that the different AI ethical codes eventually reflect the type of organization that designed the code; i.e., the organizations’ role as regulator, user, or developer affects the view of what ethical AI is. The results show a relationship between the organization’s role and the dominant values in its code. The main contribution of this study is the development of a list of the key values for all AI systems and specific values that need to impact the development and design of AI systems, but also allowing for differences according to the organization for which the system is being developed. This will allow an analysis of AI values in relation to stakeholders.

Keywords: artificial intelligence, ethical codes, principles, values

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794 ‘Ethical Relativism’ in Offshore Business: A Critical Assessment

Authors: Biswanath Swain

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Ethical relativism, as an ethical perspective, holds that moral worth of a course of action is dependent on a particular space and time. Moral rightness or wrongness of a course of action varies from space to space and from time to time. In short, ethical relativism holds that morality is relative to the context. If we reflect conscientiously on the scope of this perspective, we will find that it is wide-spread amongst the marketers involved in the offshore business. However, the irony is that most of the marketers gone along with ethical relativism in their offshore business have been found to be unsuccessful in terms of loss in market-share and bankruptcy. The upshot is purely self-defeating in nature for the marketers. GSK in China and Nestle Maggi in India are some of the burning examples of that sort. The paper argues and recommends that a marketer, as an alternative, should have recourse to Kantian ethical perspective to deliberate courses of action sensitive to offshore business as Kantian ethical perspective is logically and methodologically sound in nature.

Keywords: business, course of action, Kant, morality, offshore, relativism

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793 Ethical Leadership: A Theological and Ethical Alternative to the Culture of Greed in South African Government

Authors: Mookgo Solomon Kgatle

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Introductory Statement: The effect of corruption in South Africa has seriously constrained development of the national economy and has significantly inhibited good governance in the country. The significance of this paper is a demonstration that Corruption in a South African government is greatly influenced by the culture of greed by leaders in government. Many leaders in government are not satisfied with what they receive on monthly basis in the form of salaries and allowances. Thus, the quest to accumulate, as many material possessions by cabinet ministers and public servants is what is crippling the annual budget and disadvantaging the poor masses of our people including women, children and the elderly. Basic Methodology: In order to deal with this dilemma, this paper proposes ethical leadership as a theological and ethical alternative and antidote to the culture of greed in government. Research Findings: Ethical leadership is proposed because unlike the culture of greed, it is a leadership that is based on respect for ethical principles and standards and for the dignity and privileges of others. Ethical leadership is synonymous with principles like trust, morality, consideration, equality, and justice. Conclusion: The conclusion is that ethical leadership is one of the solutions that can assist the South African government to deal with the root causes of corruption, that is, the culture of greed.

Keywords: ethical leadership, theological ethics, culture of greed, corruption, governance

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792 West Meets Islam in Contemporary World, Leadership Perspective

Authors: Muhamad Rosdi Senam, Khairuddin Abdul Rashid, Azila Ahmad Sarkawi, Rapiah Mohd Zaini

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Islam is a way of life than merely a religion that covers all facets of Muslim affairs and lifes. It provides the most comprehensive values, principles and guidance that are based on divine sources to all mankind in all spheres including leadership. Islamic leadership is all encompassing and holistic model of leadership that offers the tauhidic paradigm, spiritual and ethical (akhlaq) dimensions that are absent in the modern conventional leadership theories. Islamic leadership has a glorious history of great success from the era of the Prophet S.A.W. and the following caliphs that had conquered almost one third of the world territory during that time, as their leadership was paragon of excellence that followed to the spirits and teachings of the Qur’an and the Sunnah. As the modern civilisation designed by the West takes place, the modern leadership theories has been dominating the world and literature including those in the Muslim countries. However, it is clear that values and principles derived from Islam and the West are distinct, as the Islamic ones are based on divine, the non-Islamics are not indeed as there are based on human rational and judgement. Recent development in business organisations and literature have seen the tendency towards moral, ethical, even spiritual and positive form of leadership such as servant leadership, ethical leadership, authentic leadership and spiritual leadership that found its root in the Islamic model of leadership.This development has surfaced after series of serious ethical dilemma, corporate scandals and leadership crisis in the West. This paper aims to draw a comparative discussions and analysis between the modern conventional leadership theories with the Islamic leadership by highlighting the key dimensions that distinguish the two. It is suggested in this paper that the core dimensions of Islamic leadership are spiritual dimension, moral and ethical dimension and physical dimension which is also paralleled with the roles of khalifah of Allah on earth; relationship with Allah, relationship with human beings and relationship with the environment respectively. Islam is a way of life than merely a religion that covers all facets of Muslim affairs and lifes. It provides the most comprehensive values, principles and guidance that are based on divine sources to all mankind in all spheres including leadership. Islamic leadership is all encompassing and holistic model of leadership that offers the tauhidic paradigm, spiritual and ethical (akhlaq) dimensions that are absent in the modern conventional leadership theories. Islamic leadership has a glorious history of great success from the era of the Prophet S.A.W. and the following caliphs that had conquered almost one third of the world territory during that time, as their leadership was paragon of excellence that followed to the spirits and teachings of the Qur’an and the Sunnah. As the modern civilisation designed by the West takes place, the modern leadership theories has been dominating the world and literature including those in the Muslim countries. However, it is clear that values and principles derived from Islam and the West are distinct, as the Islamic ones are based on divine, the non-Islamics are not indeed as there are based on human rational and judgement. Recent development in business organisations and literature have seen the tendency towards moral, ethical, even spiritual and positive form of leadership such as servant leadership, ethical leadership, authentic leadership and spiritual leadership that found its root in the Islamic model of leadership.This development has surfaced after series of serious ethical dilemma, corporate scandals and leadership crisis in the West. This paper aims to draw a comparative discussions and analysis between the modern conventional leadership theories with the Islamic leadership by highlighting the key dimensions that distinguish the two. It is suggested in this paper that the core dimensions of Islamic leadership are spiritual dimension, moral and ethical dimension and physical dimension which is also paralleled with the roles of khalifah of Allah on earth; relationship with Allah, relationship with human beings and relationship with the environment respectively.

Keywords: conventional leadership, Islamic leadership, comparative, dimensions

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791 Moral Identity and Moral Attentiveness as Predictors of Ethical Leadership in Financial Sector

Authors: Pilar Gamarra Gamarra, Michele Girotto

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In the expanding field of leaders’ ethical behavior research, little attention has been paid to the association between finance leaders’ ethical traits (beyond personality) and ethical leadership, and more importantly, how these ethical characteristics can be predictors of ethical behavior at the leadership level in the financial sector. In this study, we tested a theoretical model based on uponsocial cognitive theory (Bandura, 1986) and the cognitive-developmental model (Piaget, 1932) to examine leaders’ moral identity and moral attentiveness as antecedents of ethical leadership. After the 2008 economic crisis, the marketplace has awakened to the potential dangers of unethical behavior. The unethical behavior of the leaders of the financial sector was identified as guilty of this economic catastrophe. For that reason, it seems increasingly prudent for organizations to have leaders who are cognitively inclined toward ethical behavior. This evidence suggests that moral attentiveness and moral identity is perhaps one way of identifying those kinds of leaders. For leaders who are morally attentive and have a high moral identity, themes of ethics interventions are consistent with their way of seeing the word. As a result, these leaders could become critical components of change in organizations and could provide the energy and skills necessary for these efforts to be successful. Ethical behavior of leader from the financial sector and marketing sectors must be joined to manage the change. In this study, a leader’s moral identity, leader’s moral attentiveness, and self-importance of Ethical Leadership are measured for financial and marketing leaders to be compared to determine the relationship between the three variables in each sector. Other conclusion related to gender, educational level or generation are obtained.

Keywords: ethical leadership, moral identity, moral attentiveness, financial leaders, marketing leaders, ethical behavior

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790 The Developmental of Ethical Behavior of Nursing Students in Borommarajonani College of Nursing, Suratthani, Thailand

Authors: Ubonrattan Phophatanachai, Phensri Thongphet, Weerawan Kerdtong

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The purposes of this study were to compare the ethical behavior regarding responsibility and polite manners of nursing students of Boromarajonani College of Nursing, Suratthani, Thailand before and after providing the activity session of ethical behavior development. The samples consisted of 103 sophomores in the academic year 2006. The tools were tested for reliability and content validity. The reliability of the Ethical Behavior Questionnaire measured by Cronbach’s alpha coefficient was 0.94. Data were analyzed using means, standard deviations, and dependent t-test. The findings were as follows: a) after the activity session, the mean scores of ethical behavior regarding responsibility and polite manners of nursing students increased from middle level to high level; b) mean scores of responsibilities and polite manners after the activity session were significantly higher than those before the session (t =28.36, p < .001; t =23.9, p < .001, respectively).

Keywords: development of ethical behavior, nursing students, health, nursing informatics

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789 The Ethical and Social Implications of Using AI in Healthcare: A Literature Review

Authors: Deepak Singh

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AI technology is rapidly being integrated into the healthcare system, bringing many ethical and social implications. This literature review examines the various aspects of this phenomenon, focusing on the ethical considerations of using AI in healthcare, such as how it might affect patient autonomy, privacy, and doctor-patient relationships. Furthermore, the review considers the potential social implications of AI in Healthcare, such as the potential for automation to reduce the availability of healthcare jobs and the potential to widen existing health inequalities. The literature suggests potential benefits and drawbacks to using AI in healthcare, and it is essential to consider the ethical and social implications before implementation. It is concluded that more research is needed to understand the full implications of using AI in healthcare and that ethical regulations must be in place to ensure patient safety and the technology's responsible use.

Keywords: AI, healthcare, telemedicine, telehealth, ethics, security, privacy, patient, rights, safety

Procedia PDF Downloads 103
788 Teaching Ethical Behaviour: Conversational Analysis in Perspective

Authors: Nikhil Kewalkrishna Mehta

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In the past researchers have questioned the effectiveness of ethics training in higher education. Also, there are observations that support the view that ethical behaviour (range of actions)/ethical decision making models used in the past make use of vignettes to explain ethical behaviour. The understanding remains in the perspective that these vignettes play a limited role in determining individual intentions and not actions. Some authors have also agreed that there are possibilities of differences in one’s intentions and actions. This paper makes an attempt to fill those gaps by evaluating real actions rather than intentions. In a way this study suggests the use of an experiential methodology to explore Berlo’s model of communication as an action along with orchestration of various principles. To this endeavor, an attempt was made to use conversational analysis in the pursuance of evaluating ethical decision making behaviour among students and middle level managers. The process was repeated six times with the set of an average of 15 participants. Similarities have been observed in the behaviour of students and middle level managers that calls for understanding that both the groups of individuals have no cognizance of their actual actions. The deliberations derived out of conversation were taken a step forward for meta-ethical evaluations to portray a clear picture of ethical behaviour among participants. This study provides insights for understanding demonstrated unconscious human behaviour which may fortuitously be termed both ethical and unethical.

Keywords: ethical behaviour, unethical behavior, ethical decision making, intentions and actions, conversational analysis, human actions, sensitivity

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787 Ethical Leadership Mediates Subordinates’ Likeness for Leader and Affective Commitment to Squads among Police Cadets

Authors: Odunayo O. Oluwafemi, Valentine A. Mebu

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There is a blur as to whether subordinates’ sheer fondness for a leader or the ethical behaviours demonstrated by such a leader is what engenders subordinates’ affective commitment to the group. This study aimed to depict and clarify that perceived ethical leadership by subordinates outweighs their likeness for a leader in determining their level of affective commitment to the group using a sample of police cadets. Subordinate cadets were asked to rate the ethical leadership behaviours displayed by their cadet Leaders; their likeness for their leaders and also rate their own affective commitment to their squads (N = 252, Mean Age = 22.70, Age range = 17 to 29 years, SD = 2.264, 75% males). A mediation analysis was conducted to test hypotheses. Results showed that there was a significant indirect effect between likeness for leaders and affective commitment through ethical leadership behaviour (b = .734, 95% BCa CI [.413, 1.146], p = .000); and a nonsignificant direct effect between likeness for leader and subordinates’ affective commitment (b = .526, 95% BCa CI [-.106, 1.157], p = .10), this indicated a full mediation. The results strongly suggested that the positive relationship between subordinates’ likeness for their leaders and their affective commitment to the squad is produced by perceived leaders’ ethical behaviours. Therefore, leaders should exhibit and prioritize ethical behaviours over the need to be liked by their subordinates to guarantee their affective commitment to group goals and aspirations.

Keywords: affective commitment, ethical leadership, leader cadets, likeness for leader, subordinate cadets

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786 Ethical Finance and Islamic Finance: Particularities, Possible Convergence and Potential Development

Authors: Safa Ougoujil, Sidi Mohamed Rigar

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Economics is not an exact science. It cannot be from the moment it is a social science that concerns society organization, a human science that depends on the behavior of the men and women who make a part of this society. Therefore, it cannot ignore morality, the instinctive sense of good and evil, the natural order which place us between certain values, and which religion often sheds light on. In terms of finance, the reference to ethics is becoming more popular than ever. This is naturally due to the growing financial crises. Finance is less and less ethical, but some financial practices have continued to do so. This is the case of ethical finance and Islamic finance. After attempting to define the concepts of ethical finance and Islamic finance, in a period when financial innovation seeks to encourage differentiation in order to create more profit margins, this article attempts to expose the particularities, the convergences and the potentialities of development of these two sensibilities.

Keywords: convergences, ethical finance, Islamic finance, potential development

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785 The Relationship between Citizens’ Perception of Public Officials’ Ethical Performance and Public Trust in the Government in Egypt

Authors: Nevine Henry Wasef

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The research discusses how Egyptian citizens perceive the performance of public sector officials, particularly the ethical values manifested in their behavior. It aims at answering the question of how Egyptian citizens’ perception of public officials affects citizens' trust in the government at large and the process of public service delivery specifically. The hypothesis is that public opinion about civil servants’ ethical values would be proportional to citizens’ trust in the government, which means that the more citizens regard administrators with high ethical standards, the higher trust in the government they would have and vice versa. The research would focus on the independent variable of trust in the government and the dependent variable of public perception of administrators’ ethical performance. The data would be collected through surveys designed to measure the public evaluation of public officials they are interacting with and the quality of services delivered to them. The study concludes that implementing ethical values in public administration has a crucial role in improving citizens’ trust in the government based on various case studies of governments that successfully adopted ethical training programs for their civil servants.

Keywords: trust, distrust, ethics, performance, integrity, values, public service

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784 Impact of Similarity Ratings on Human Judgement

Authors: Ian A. McCulloh, Madelaine Zinser, Jesse Patsolic, Michael Ramos

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Recommender systems are a common artificial intelligence (AI) application. For any given input, a search system will return a rank-ordered list of similar items. As users review returned items, they must decide when to halt the search and either revise search terms or conclude their requirement is novel with no similar items in the database. We present a statistically designed experiment that investigates the impact of similarity ratings on human judgement to conclude a search item is novel and halt the search. 450 participants were recruited from Amazon Mechanical Turk to render judgement across 12 decision tasks. We find the inclusion of ratings increases the human perception that items are novel. Percent similarity increases novelty discernment when compared with star-rated similarity or the absence of a rating. Ratings reduce the time to decide and improve decision confidence. This suggests the inclusion of similarity ratings can aid human decision-makers in knowledge search tasks.

Keywords: ratings, rankings, crowdsourcing, empirical studies, user studies, similarity measures, human-centered computing, novelty in information retrieval

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783 Dematerialized Beings in Katherine Dunn's Geek Love: A Corporeal and Ethical Study under Posthumanities

Authors: Anum Javed

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This study identifies the dynamical image of human body that continues its metamorphosis in the virtual field of reality. It calls attention to the ways where humans start co-evolving with other life forms; technology in particular and are striving to establish a realm outside the physical framework of matter. The problem exceeds the area of technological ethics by explicably and explanatorily entering the space of literary texts and criticism. Textual analysis of Geek Love (1989) by Katherine Dunn is adjoined with posthumanist perspectives of Pramod K. Nayar to beget psycho-somatic changes in man’s nature of being. It uncovers the meaning people give to their experiences in this budding social and cultural phenomena of material representation tied up with personal practices and technological innovations. It also observes an ethical, physical and psychological reassessment of man within the context of technological evolutions. The study indicates the elements that have rendered morphological freedom and new materialism in man’s consciousness. Moreover this work is inquisitive of what it means to be a human in this time of accelerating change where surgeries, implants, extensions, cloning and robotics have shaped a new sense of being. It attempts to go beyond individual’s body image and explores how objectifying media and culture have influenced people’s judgement of others on new material grounds. It further argues a decentring of the glorified image of man as an independent entity because of his energetic partnership with intelligent machines and external agents. The history of the future progress of technology is also mentioned. The methodology adopted is posthumanist techno-ethical textual analysis. This work necessitates a negotiating relationship between man and technology in order to achieve harmonic and balanced interconnected existence. The study concludes by recommending a call for an ethical set of codes to be cultivated for the techno-human habituation. Posthumanism ushers a strong need of adopting new ethics within the terminology of neo-materialist humanism.

Keywords: corporeality, dematerialism, human ethos, posthumanism

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782 Students’ Notions About Bioethical Issues - A Comparative Study in Indian Subcontinent

Authors: Astha Saxena

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The present study is based in Indian subcontinent and aims at exploring students’ conceptions about ethical issues related to Biotechnology at both high school and undergraduate level. The data collection methods involved taking classroom notes, recording students’ observations and arguments, and focussed group discussions with students. The data was analysed using classroom discourse analysis and interpretive approaches. The findings depicted different aspects of students’ thinking, meaning making and ethical understanding with respect to complex bioethical issues such as genetically modified crops, in-vitro fertilization (IVF), human genomic project, cloning, etc., at high school as well as undergraduate level. The paper offers a comparative account of students’ arguments with respect to ethical issues in biotechnology at the high school & undergraduate level, where it shows a clear gradation in their ethical understanding from high school to undergraduate level, which can be attributed to their enhanced subject-matter knowledge. The nature of students’ arguments reveal that there is more reliance on the utilitarian aspect of these biotechnologies as against a holistic understanding about a particular bioethical issue. This study has implications for science teachers to delve into students’ thinking and notions about ethical issues in biotechnology and accordingly design appropriate pedagogical approaches.

Keywords: ethical issues, biotechnology, ethical understanding, argument, ethical reasoning, pedagogy

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781 Ethical Leadership and Individual Creativity: The Mediating Role of Psychological Safety

Authors: Hyeondal Jeong, Yoonjung Baek

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This study examines the relationship between ethical leadership and individual creativity and focused on mediating effects of psychological safety. In order to clarify the mechanism of ethical leadership, psychological safety of the members was set as a mediator. Using data gathered from a sample of 150 employees. For data analysis, exploratory factor analysis, correlation analysis, hierarchical regression analysis and Sobel-Test were performed. The results showed that ethical leadership had a positive effect on psychological safety and individual creativity, and psychological safety had a positive mediating effect. Since the mediating effect of psychological safety has been confirmed, we need to find ways to improve the psychological safety of the members in terms of organizational management. Psychological safety has a positive effect on individual creativity, which can have a positive impact on innovation throughout the organization.

Keywords: ethical leadership, creativity, psychological safety, ethics management, innovative behaviors

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780 Money Laundering Risk Assessment in the Banking Institutions: An Experimental Approach

Authors: Yusarina Mat-Isa, Zuraidah Mohd-Sanusi, Mohd-Nizal Haniff, Paul A. Barnes

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In view that money laundering has become eminent for banking institutions, it is an obligation for the banking institutions to adopt a risk-based approach as the integral component of the accepted policies on anti-money laundering. In doing so, those involved with the banking operations are the most critical group of personnel as these are the people who deal with the day-to-day operations of the banking institutions and are obligated to form a judgement on the level of impending risk. This requirement is extended to all relevant banking institutions staff, such as tellers and customer account representatives for them to identify suspicious customers and escalate it to the relevant authorities. Banking institutions staffs, however, face enormous challenges in identifying and distinguishing money launderers from other legitimate customers seeking genuine banking transactions. Banking institutions staffs are mostly educated and trained with the business objective in mind to serve the customers and are not trained to be “detectives with a detective’s power of observation”. Despite increasing awareness as well as trainings conducted for the banking institutions staff, their competency in assessing money laundering risk is still insufficient. Several gaps have prompted this study including the lack of behavioural perspectives in the assessment of money laundering risk in the banking institutions. Utilizing experimental approach, respondents are randomly assigned within a controlled setting with manipulated situations upon which judgement of the respondents is solicited based on various observations related to the situations. The study suggests that it is imperative that informed judgement is exercised in arriving at the decision to proceed with the banking services required by the customers. Judgement forms a basis of opinion for the banking institution staff to decide if the customers posed money laundering risk. Failure to exercise good judgement could results in losses and absorption of unnecessary risk into the banking institutions. Although the banking institutions are exposed with choices of automated solutions in assessing money laundering risk, the human factor in assessing the risk is indispensable. Individual staff in the banking institutions is the first line of defence who are responsible for screening the impending risk of any customer soliciting for banking services. At the end of the spectrum, the individual role involvement on the subject of money laundering risk assessment is not a substitute for automated solutions as human judgement is inimitable.

Keywords: banking institutions, experimental approach, money laundering, risk assessment

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779 Relevance of the Judgements Given by the International Court of Justice with Regard to South China Sea Vis-A-Vis Marshall Islands

Authors: Hitakshi Mahendru, Advait Tambe, Simran Chandok, Niharika Sanadhya

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After the Second World War had come to an end, the Founding Fathers of the United Nations recognized a need for a supreme peacekeeping mechanism to act as a mediator between nations and moderate disputes that might blow up, if left unchecked. It has been more than seven decades since the establishment of the International Court of Justice (ICJ). When it was created, there were certain aim and objectives that the ICJ was intended to achieve. However, in today’s world, with change in political dynamics and international relations between countries, the ICJ has not succeeded in achieving several of these objectives. The ICJ is the only body in the international scenario that has the authority to regulate disputes between countries. However, in recent times, with countries like China disregarding the importance of the ICJ, there is no hope for the ICJ to command respect from other nations, thereby sending ICJ on a slow, yet steady path towards redundancy. The authority of the judgements given by the International Court of Justice, which is one of the main pillars of the United Nations, is questionable due to the forthcoming reactions from various countries on public platforms. The ICJ’s principal role within the United Nations framework is to settle peacefully international/bilateral disputes between the states that come under its jurisdiction and in accordance with the principles laid down in international law. By shedding light on the public backlash from the Chinese Government to the recent South China Sea judgement, we see the decreasing relevance of the ICJ in the contemporary world scenario. Philippines and China have wrangled over territory in the South China Sea for centuries but after the recent judgement the tension has reached an all-time high with China threatening to prosecute anybody as trespassers while continuing to militarise the disputed area. This paper will deal with the South China Sea judgement and the manner in which it has been received by the Chinese Government. Also, it will look into the consequences of counter-back. The authors will also look into the Marshall Island matter and propose a model judgement, in accordance with the principles of international law that would be the most suited for the given situation. Also, the authors will propose amendments in the working of the Security Council to ensure that the Marshal Island judgement is passed and accepted by the countries without any contempt.

Keywords: International Court of Justice, international law, Marshall Islands, South China Sea, United Nations Charter

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778 The Reality of Ethical Finance in Algerian Commercial Banks: A Case Study of a Sample of Banking Agencies in Bordj Bou Arreridj and the Setif States

Authors: Asma Righi

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After the global financial crisis of 2008, interest in ethical economics increased, particularly in the field of finance in general and commercial banks in particular. Indeed, it has become imperative for them to move from an institution that aims to make a profit to a community partner that takes the environmental aspect into account in its funding, rationalizes its decisions and adheres to ethics in its dealings. This leads it to the need of adopting the concept of ethical finance and standing on its most important principles and dimensions to realize profits on the one hand and to serve its society and its economy on the other hand. The objective of this research is centered on knowing the reality of the Algerian commercial banks’ adoption of the dimensions and principles of ethical finance. The quantitative methodology used is based on a questionnaire survey of twenty-four banking agencies in the states of Bordj Bou Arreridj and Setif. The data obtained were processed using the Statistical Package for the Social Sciences (SPSS) program. This research led to two main results: first, the author observed a limited application of the principles of ethical finance in commercial banks active in Algeria. This application is particularly in line with the implementation of the directives of the Central Bank and the imposed monetary policy. Second, the results showed that there is a significant difference in the application of ethical financial dimensions and principles between government and foreign banks.

Keywords: Algerian commercial banks, ethical banking, ethical finance, socially responsible investment

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777 Social Media and Counseling: Opportunities, Risks and Ethical Considerations

Authors: Kyriaki G. Giota, George Kleftaras

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The purpose of this article is to briefly review the opportunities that social media presents to counselors and psychologists. Particular attention was given to understanding some of the more important common risks inherent in social media and the potential ethical dilemmas which may arise for counselors and psychologists who embrace them in their practice. Key considerations of issues pertinent to an online presence such as multiple relationships, visibility and privacy, maintaining ethical principles and professional boundaries are being discussed.

Keywords: social media, counseling, risks, ethics

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776 A Cross-Cultural Analysis of Ethical Standards in Social and Behavioral Research

Authors: Xiwu Feng

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The paper is to analyze research ethics in social and behavioral sciences from a cross-cultural perspective. A multi-phase study investigated implementations of ethical standards and guidelines in higher institutions in China. Institutional policies and procedures on human subject research and perceptions of human subject protection were assessed in the Chinese research universities from different regions. The findings of the study indicate that the implementations of ethical standards and guidelines vary from institution to institution and from region to region. Education and cultural backgrounds of the participants influence their perceptions of the welfare and privacy of human subjects. The results of the study reveal great differences and complexities in ethical standards for the protection of human subjects of research in contrast to the Western world. The Chinese collectivistic values and the cooperative-harmonious democracy play a significant role in perceiving and implementing ethical guidelines. Chinese researchers find themselves a long way to go before seeing implementations of regulations and guidelines on human subject research in social and behavioral sciences.

Keywords: ethical standards, human subjects, research ethics, social and behavioral research

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775 The Contribution of Buddhist-Based Mindfulness Practices on Ethical Leadership: A Qualitative Study of Organizational Leaders in Thailand

Authors: Kunkanit Sutamchai, Kate E. Rowlands

Abstract:

Recent public ethical scandals in many organizations around the world have raised concern about organizational ethics, which have, in turn, made ethical behaviors and conducts on the part of leaders become more critical topics in organizational studies. However, current research on the benefits of mindfulness within the workplace contexts has predominantly focused on stress reduction and work performance enhancement, while the aspects of ethical behavior development have been far less investigated in mindfulness research in the organizational and management fields. Only recently has there been an emerging call for organizational researchers and practitioners to study mindfulness concepts and practices from the original Buddhist perspectives given that ethics is regarded as a foundation for Buddhist mindfulness. Yet little, if any, empirical research on the contributions of mindfulness practices to ethical leadership has been done in Eastern Buddhist contexts. Therefore, this study aims to explore the extent to which and how Buddhist-based mindfulness practices can influence organizational leaders’ ethical values and practices. On this basis, Thailand was selected as a context of study due to a predominantly Buddhist society and culture. Qualitative data were gathered through in-depth semi-structured interviews with twenty executive leaders from various private organizations in Thailand, who practice Buddhist-based mindfulness meditation regularly. The findings from this study shed light on the role Buddhist-based mindfulness practices can play in promoting ethical behavior among executive leaders in Thailand. The results also suggest that ethical values and practices influenced by Buddhist-based mindfulness practices are well aligned with the elements appeared in the inter-disciplinary and cross-cultural ethical leadership framework, namely: humane, justice, sustainability and responsibility, and moderation. This study concludes that the integration of ethical dimensions to mindfulness practices may provide promising opportunities for ethical leadership development, particularly in the context of Thailand. This could contribute significantly to the future development of both organizations and society at large. The study also suggests that mindfulness interventions in organizational contexts should place more explicit emphasis on ethics. This may be done by relating the ethical principles underlying Buddhist-based mindfulness to other ethical systems in different contexts and cultures where they can be aligned.

Keywords: Buddhism, ethical leadership, leadership development, mindfulness, Thailand, training

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774 Counseling Ethics in Turkish Counseling Programs

Authors: Umut Arslan, John Sommers Flanagan

Abstract:

The purpose of this study was to investigate qualifications of ethics training in counselor education programs in Turkey. The survey data were collected from 251 Turkish counseling students to examine differences in ethical judgments between freshmen and seniors. Chi-square analysis was used to analyze the data from an ethical practice and belief survey. This survey was used to assess counselor candidates’ ethical judgments regarding Turkish counseling ethical codes and sources of ethics information. Statistically significant differences were found between university seniors and freshmen on items that are related to confidentiality, dual relationships, and professional relationships. Furthermore, patterns based on demographic information showed significant differences as a result of gender, economic status, and parents’ educational level. Participants gave the highest rating of information sources to Turkish counseling ethical codes.

Keywords: ethics, training, Turkey, counselor, education

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773 Generative AI in Higher Education: Pedagogical and Ethical Guidelines for Implementation

Authors: Judit Vilarmau

Abstract:

Generative AI is emerging rapidly and transforming higher education in many ways, occasioning new challenges and disrupting traditional models and methods. The studies and authors explored remark on the impact on the ethics, curriculum, and pedagogical methods. Students are increasingly using generative AI for study, as a virtual tutor, and as a resource for generating works and doing assignments. This point is crucial for educators to make sure that students are using generative AI with ethical considerations. Generative AI also has relevant benefits for educators and can help them personalize learning experiences and promote self-regulation. Educators must seek and explore tools like ChatGPT to innovate without forgetting an ethical and pedagogical perspective. Eighteen studies were systematically reviewed, and the findings provide implementation guidelines with pedagogical and ethical considerations.

Keywords: ethics, generative artificial intelligence, guidelines, higher education, pedagogy

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772 Ethical Leadership and Employee Creative Behaviour: A Case Study of a State-Owned Enterprise in South Africa

Authors: Krishna Kistan Govender, Alex Masianoga

Abstract:

The aim of this explanatory study was to critically understand how ethical leadership impacts employee creative behaviour, as well as the creative behaviour dimensions, in a South African transport and logistics SOE. A quantitative study was conducted using a pre-developed questionnaire, and data for 160 middle and executive managers was analysed through structural equation modelling and multiple regression techniques conducted with the Smart PLS statistical software. All five hypothesized relationships were supported, and it was confirmed that ethical leadership has a significant positive influence on employee creative behaviour, as well as on each of the creative behaviour dimensions, namely: idea exploration, idea generation, idea championing, and idea implementation.

Keywords: ethical leaders, employee creative behaviour, state-owned enterprises, South Africa

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771 Employee Perception of Corporate Social Responsibility and Its Impact on Organizational Performance: Evidence from the UAE

Authors: Sherine Farouk, Fauzia Jabeen

Abstract:

The purpose of this study is to examine the role played by ethical climate and CSR on organizational performance in public sector organizations. In particular, the research will shed light on the link between formalized ethical procedures and employee responses including corporate social responsibility, and organizational performance among public sector employees. Data was collected from 425 employees working in public sector organizations in Abu Dhabi, the capital of United Arab Emirates. Structural Equation Modeling will be used to test the proposed hypotheses. The paper contributes to the literature by being one of the first to study CSR and ethical climate within a Middle Eastern context, and will offer important implications for theory and practice.

Keywords: corporate social responsibility, ethical climate, organizational performance, United Arab Emirates

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770 Approaches to Ethical Hacking: A Conceptual Framework for Research

Authors: Lauren Provost

Abstract:

The digital world remains increasingly vulnerable, making the development of effective cybersecurity approaches even more critical in supporting the success of the digital economy and national security. Although approaches to cybersecurity have shifted and improved in the last decade with new models, especially with cloud computing and mobility, a record number of high severity vulnerabilities were recorded in the National Institute of Standards and Technology (NIST), and its National Vulnerability Database (NVD) in 2020. This is due, in part, to the increasing complexity of cyber ecosystems. Security must be approached with a more comprehensive, multi-tool strategy that addresses the complexity of cyber ecosystems, including the human factor. Ethical hacking has emerged as such an approach: a more effective, multi-strategy, comprehensive approach to cyber security's most pressing needs, especially understanding the human factor. Research on ethical hacking, however, is limited in scope. The two main objectives of this work are to (1) provide highlights of case studies in ethical hacking, (2) provide a conceptual framework for research in ethical hacking that embraces and addresses both technical and nontechnical security measures. Recommendations include an improved conceptual framework for research centered on ethical hacking that addresses many factors and attributes of significant attacks that threaten computer security; a more robust, integrative multi-layered framework embracing the complexity of cybersecurity ecosystems.

Keywords: ethical hacking, literature review, penetration testing, social engineering

Procedia PDF Downloads 184