• The Journal of Asian Finance, Economics and Business
• /
• v.9 no.2
• /
• pp.159-168
• /
• 2022

The purpose of this study is to look at the precise direction and magnitude of cultural elements such as education, gender, power distance, and risk-taking proclivity on ethical decision-making. Data was collected from 194 interviewees in three groups: general business students, accounting major students, and professional auditors in Vietnam. The path analysis is used to test the impact of cultural factors on ethical awareness, ethical judgment, and ethical intention in different dubious scenarios at the personal level as independent variables, intermediate variables, and moderating variables. The metric is the percentage of respondents who believe a particular behavior is unethical based on a set of ethical principles. The researchers used SPSS AMOS software to conduct a confirmatory factor survey to evaluate the convergent and discriminant validity of latent variables. The results show differences between the two groups of students and professionals on these measures, suggesting that all of the four factors have an effect on ethical decision-making. Based on research results, some recommendations are proposed related to the four factors to improve the ethics of future generations of auditors in Vietnam. This study also contributes to the theory of culture in particular and cultural interference in general in the field of accounting-auditing in Vietnam in the process of international integration.

• Journal of Digital Convergence
• /
• v.16 no.7
• /
• pp.131-144
• /
• 2018

The purpose of this study is to empirically examine the unethical information sharing by information asymmetry. I will confirm the effect of ethical dilemma, unethical intention and behavior by the information asymmetry. A research method used the structural equations. The analysis showed causal relationship that ethical dilemma and unethical intention and behaviors by the information sharing. In particular, The ethical dilemma by position level showed different from the factor between dilemma and intention. As a result, the organization should manage differently ethical issue according to position level. The contribution in this study has expended an interpretation scope of broken windows theory from social science and explained a discriminative management of the ethical dilemma by position level from the practical view. A Future study should investigate an unethical behavior reduce by information security systems.

• Journal of the Korea Academia-Industrial cooperation Society
• /
• v.21 no.1
• /
• pp.521-529
• /
• 2020

This paper attempted to empirically analyze whether or not ethical behavior at the individual level has a positive effect on both companies and employees. In addition, based on the social exchange theory, a hypothesis was established that perceived supervisory support has a positive moderating effect on the relationship between ethical behavior, job satisfaction, and job performance. As a result of analyzing a questionnaire given to 238 sales employees, It was first verified that ethical behavior by sales staff had a positive effect on job satisfaction and performance, as expected in the hypothesis. Second, the moderating effect of perceived supervisory support was significant only in the relationship between the ethical behavior of the salesperson and job performance. On the other hand, the moderating effect of perceived supervisory support on the relationship between ethical behavior and job satisfaction was not verified. Based on the results of this study, the implications and future directions of study are presented.

• Lingua Humanitatis
• /
• v.1 no.1
• /
• pp.323-345
• /
• 2001

My purpose in this paper is to construct what I call "the space of hope" for the individual′s unfettered interpretation of the world and examine its ethical and political potential. 1 discuss the network of context to define the nature and scope of the space and also suggest that the individual′s interpretation of the world should be deemed a form of ethical practice or commitment. 1 would like to add that the term context, which refers, among other things, to the organic and dynamic relationship between individual and community, is meant to be strategic: it presupposes productive malleability, even slipperiness, in order to destabilize the institutional or ideological hierarchy between center and margin and enhance the individual′s self-conscious negotiation with his or her own community. It is my contention that every act of interpretation is always under some kind of contextual pressure and that the individual is able, in turn, to define and construct the context. This interaction represents a way to guard against the inimical force of totalization in the realms of theory and practice and can be summed up, that is, tentatively and strategically, in the idea of positionality.

• Asia-pacific Journal of Multimedia Services Convergent with Art, Humanities, and Sociology
• /
• v.6 no.12
• /
• pp.587-594
• /
• 2016

Autonomous A.I. vehicles are seemingly soon ready for our life. One of the critical problems with autonomous vehicles is how one could assign responsibility for accidents to them. We can envisage that autonomous vehicles may confront an ethical dilemma. Then a question arises of how we are able to assign legal responsibility to autonomous vehicles. In this paper, I first introduce what the ethical dilemma of autonomous vehicles is about. Second, I show how we could be able to assign legal responsibility for autonomous vehicles. Legal probability is the received criteria for causal responsibility most of the legal theorists consider. But it remains vague. I articulate the concept of legal probability in terms of the probabilitstic theory of individual level causality while considering how one can assign causal responsibility for autonomous vehicles. My theory of causal responsibility may help one to assign legal responsibility not just for autonomous vehicles but also for people.

• English & American cultural studies
• /
• v.14 no.2
• /
• pp.49-75
• /
• 2014

This paper argues that John Leguizamo disguises ethical intention with humor in his one-person show, Freak. The argument proceeds in three stages. First, on the basis of Slavoj ${\check{Z}}i{\check{z}}ek^{\prime}s$ theory that fantasies teach us how to desire discussed in The Sublime Object of Ideology, I analyze how and why Leguizamo exaggerates and thus de-constructs the ideological fantasies about Latin Americans in Freak. Through this analysis the ridiculous exaggeration of the fantasies and their deconstruction emerges as the means to surface the trauma caused by the fantasies, internally and externally curing and reconciling the audience. Second, I apply ${\check{Z}}i{\check{z}}ek^{\prime}s$ theory of the quilting point introduced in Looking Awry: An Introduction to Jacques Lacan through Popular Culture to reveal how "blots" in Freak form "black holes" in the audience's consciousness to smash their established view of the reality, inducing them to encounter with "the real." The investigation into Leguizamo's use of humor as the quilting point illuminates how he invites the audience to look awry beyond the popular fantasy at "the real" America. Third, on the ground of Emmanuel Levinas's theory that theaters are the space of ethics, namely "ethotopos" to emphasize responsible actions discussed in "Ethics as First Philosophy," I assert that Leguizamo disguises his ethical message with humor so as for the audience to recognize their responsibility for others in America and take action towards change.

• Korean System Dynamics Review
• /
• v.16 no.3
• /
• pp.49-75
• /
• 2015

A company is a core of free market capitalism. It needs to be sustainable to make capitalism better. In this reason, a company has to be ethical to be longer, because unethical company can not be survival. It means that we should understand what is the ethical company and how to be. Because interdisciplinary exchanges give a hint to understand what and how from, so it was studied to find the academic theories which have a relationship with ethics or morality not only in the area of Business management, but also Psychology, Pedagogy, Ethics, Philosophy, and etc.. Making a visible structure by System Dynamics with results through interdisciplinary exchanges to understand the reason why unethical accidences are rising and damages are growing although companies pay "Ethics Pays" more and more to reduce immoral cases is the goal of this study. On the theory of "Social Ethics", 5 ways explain the reason why unethical behavior has not been demolished make a complex structure, which was founded from studying interdisciplinary exchanges such as "Ethics Pays", "Moral Reasoning", "Social Cost", and "Fallacy of Compositions". Finding the controllers and Factors of this model to control to be better, then the market could be more effective with lesser social cost.

• The Journal of Industrial Distribution & Business
• /
• v.13 no.1
• /
• pp.1-9
• /
• 2022

Purpose: This study aims to find empirical evidence and clarity on the phenomenon of the direct and indirect effect of perceived behavioral control on fraud prevention through whistleblowing intention. This study also aims to understand the influence of organizational ethical culture moderating between whistleblowing intention and fraud prevention. Research design, data, methodology: The samples of this research are 236 respondents consisting of the Head of the Finance Subdivision and Head of the Reporting Planning Subdivision and the finance staff who were determined using the purposive sampling method. The data obtained were analyzed using the Structural Equation Modeling technique. Results: The study results show that perceived behavioral control positively and significantly affects whistleblowing intention. In addition, perceived behavioral control does not affect fraud prevention mediated by whistleblowing intention. Furthermore, organizational ethical culture moderates whistleblowing intention and has a positive and significant effect on fraud prevention. Conclusions: This study concludes that the phenomenon of scandal that often occurs on a television is not a habit that must be followed. It requires an active role from the community as a form of concern for whistleblowing. Futher researchers can add other construct variables, such as good corporate governance to assess the performance improvement of the organizational layers, both internally and externally

• Journal of the Korean Society of Costume
• /
• v.66 no.7
• /
• pp.17-33
• /
• 2016

Consumption of faux fur is a part of ethical consumption, and is valuable in terms of protecting and caring for animals. The purpose of this study is to understand the meaning of consuming faux fur (i.e., characteristics of faux fur consumption and how consumers relate faux fur with ethical issues) from the perspective of consumer culture theory. Data were collected through semi-structured in-depth interviews with those who have purchased faux fur. Two overarching themes emerged in regards to consuming faux fur, altruistic and egoistic orientation. Regarding the altruistic orientation, participants were sympathetic to animals, and considered consumption as part of practicing social responsibility and ethics. Participants had concerns for animal rights and conflicts with others who consumed actual fur. They viewed faux fur as an alternative to actual fur. Regarding egoistic orientation, participants isolated themselves from ethical issues in order to be free from guilt. Despite the preference for actual fur, they compromised between their desire and social criticism. Furthermore, their intention was to pretend as if they were wearing actual fur or move onto a completely different style, and had a negative outlook on social change regarding the adoption of faux fur. The findings contribute to a better understanding of consumer culture of consuming faux fur. Further research on diverse aspects of ethical consumption is warranted.

• Journal of Korean Dental Hygiene Science
• /
• v.5 no.2
• /
• pp.113-121
• /
• 2022

Background: This study aimed to create and present content that can be used in the dental hygiene ethics process to help dental hygiene students develop desirable work ethics and ethical values. Methods: In order to operate the dental hygiene ethics course in all academic systems, one three-year dental hygiene professor and one four-year dental hygiene professor participated in setting core competencies and learning goals for the dental hygiene ethics course. The class consisted of two credits, two hours of theoretical classes, and class activity sheets developed according to the learning contents and learning topics for each week that can be operated for 15 weeks. Results: The contents of the dental hygiene ethics subject were developed to be conducted as theoretical education and case-oriented discussion classes. The 15-week class consisted of a theory lecture on dental hygiene work ethics (eight weeks), discussions and presentations for ethical decisions based on actual cases related to dental hygiene ethics (four weeks), and the design and presentation of individual professional mission statements and codes of conduct (three weeks). The class data for each week consisted of four stages: "Learning goal-thinking," "open-thinking," "learning content-thinking," and "according to learning goal." Conclusions: In order to establish desirable workplace ethics and ethical values for dental hygiene students, it is necessary to approach education in a way that values understanding and application of dental hygiene practices, legal and ethical standards, ethical decision-making models, and ethical principles.