• The Journal of Asian Finance, Economics and Business
• /
• 제9권2호
• /
• 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.

• 디지털융복합연구
• /
• 제16권7호
• /
• pp.131-144
• /
• 2018

본 연구의 목적은 조직 구성원들의 정보비대칭 수준에 따른 비윤리 정보공유를 실증적으로 검정하는 것이다. 정보비대칭 상황에 따라 조직 구성원들의 정보공유 딜레마, 비윤리적 공유의도와 행동의 차이가 있는지를 확인하고자 한다. 연구방법은 구조방정식을 사용하였다. 분석결과, 정보공유의 윤리적 딜레마, 비윤리적 의도, 비윤리적 행동은 서로 인과적 영향력이 있다고 나타났다. 특히, 직급별로는 윤리적 딜레마와 비윤리적 의도 간에 윤리적 딜레마의 세부 요인들이 다르다고 나타났다. 이에 연구 결과로서, 조직은 직급 수준에 따라서 윤리적 이슈를 다르게 관리해야 한다. 본 연구의 기여도는 사회과학 관점에서 깨진 유리창 이론의 해석 범위를 넓혔으며, 실무적 관점에서 직급별로 윤리적 딜레마 관리가 다르게 요구된다고 설명하였다. 향후 연구는 정보보안 시스템에 의해서 비윤리적 행동이 감소하는지 조사할 필요가 있다.

• 한국산학기술학회논문지
• /
• 제21권1호
• /
• pp.521-529
• /
• 2020

영업 현장 및 영업 사원에 대한 현실은 윤리적 영업 행동과 연계된다. 따라서 본 논문에서는 윤리적 행동 연구들을 바탕으로 영업사원의 윤리적 영업행동이 기업과 업무 수행자 모두에게도 긍정적 효과가 있는가를 실증 분석하고자 하였다. 또한 사회적 교환이론을 바탕으로 윤리적 행동과 직무만족 그리고 직무 성과간의 관계에 상사지원인식이 긍정적 조절효과가 있을 것이라 가설을 설정하였다. 2018년 4월부터 2018년 6월까지 백화점 등 유통업에 종사하는 영업사원들을 대상으로 설문을 진행하였으며, 총 238부를 분석대상으로 삼았다. 본 연구에서는 Windows SPSS/PC version 22를 사용하여 다중회귀분석을 실시하였다. 분석결과는 다음과 같다. 첫째, 영업사원의 윤리적 행동은 가설에서 예상한 바와 같이 직무만족 및 성과에 긍정적 효과가 있는 것으로 검증되었다. 둘째, 상사지원인식에 대한 조절효과 검증은 영업사원의 윤리적 행동과 직무성과간의 관계에서만 유의하게 나타났다. 즉 상사지원인식을 많이 하는 직원일수록 윤리적 행동에 따른 직무성과가 보다 강화됨을 알 수 있다. 반면에 윤리적 행동과 직무만족간의 관계에 있어 상사지원인식의 조절효과는 검증되지 않았다. 본 연구결과를 토대로 연구의 사사점 및 향후 연구방향을 제시하였다.

• 인문언어
• /
• 제1권1호
• /
• 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.

• 예술인문사회 융합 멀티미디어 논문지
• /
• 제6권12호
• /
• pp.587-594
• /
• 2016

주요 인공지능 기술 선진국에서는 인공지능으로 운행하는 자율주행 자동차가 이미 실험 단계의 수준을 넘어섰다. 운전자가 없이 운행하는 자율주행 자동차에서 가장 큰 문제 가운데 하나는, 사고 발생과 그 사고에 대한 책임 문제이다. 운전자와 보행자 모두를 함께 고려해야 하는 사고 상황에서 자율주행 자동차는 윤리적 딜레마에 부딪힐 수 있다. 이런 딜레마를 해결할 최선의 판단이 자율자동차의 인공지능에 어떻게 설계되어야 하는지 물을 수 있다. 책임의 주체로서 자율주행 자동차에 대해 법적 책임을 어떻게 부여할 수 있는지는 어려운 문제이다. 필자는 우선, 사고 상황에서 자율자동차의 윤리적 딜레마가 무엇인지 소개한다. 다음으로, 사고에 대한 책임의 주체로서 자율주행 자동차에 법적 책임을 부여할 방법을 찾는다. 특별히 인과적 책임에 대한 상당성 개념으로 자율주행 자동차 사고의 법적 책임을 해명할 방법을 모색한다. 상당성은 법적 판단에서 인과적 책임을 해명하는 데에 가장 일반적으로 수용하는 개념이다. 그러나 여전히 해명이 필요한 모호한 개념이다. 필자는 사건 수준의 인과에 대한 확률 이론으로 보다 명료한 인과적 책임에 대한 상당성 개념을 제시한다. 이처럼 해명된 상당성은 자율주행 자동차뿐 아니라 일반적인 영역의 법적 판단에서 요구되는 인과적 책임을 설명하는 데에 기여할 수 있다.

• 영미문화
• /
• 제14권2호
• /
• 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.

• 한국시스템다이내믹스연구
• /
• 제16권3호
• /
• 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.

• 산경연구논집
• /
• 제13권1호
• /
• 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

• 복식
• /
• 제66권7호
• /
• 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.

• 대한치위생과학회지
• /
• 제5권2호
• /
• 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.