• The Journal of Asian Finance, Economics and Business
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• v.9 no.5
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• pp.561-573
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• 2022

This study aims to obtain empirical evidence of the absence of testing the effect of professional ethics, emotional intelligence, and internal auditor performance on professional skepticism. According to this study, internal auditors can use professional skepticism to better understand red flag fraud. Questionnaires were used as the research instruments in this study. The participants included 186 auditors. Using structural equation modeling, this study confirms the hypothesis. The results show that the application of professional ethics and emotional intelligence has a positive effect on professional skepticism. The findings show that 1) professional skepticism can improve internal auditors' understanding of the red flags of fraud, 2) professional ethical norms influence how people behave and accomplish jobs, and 3) how constructive findings are produced by an audit procedure that adheres to the requirements of an audit expert, not just an espionage agent trained to infiltrate. As a result, internal auditors' higher performance in performing functions as a building agent rather than a secret agent like intelligence can be attributed to this. This study provides evidence that 1) not only does the use of professional ethics increase professional skepticism, but high emotional intelligence also plays a role, and 2) professional skepticism can improve internal auditors' understanding of red flags of fraud.

• Korean Journal of Artificial Intelligence
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• v.11 no.2
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• pp.7-17
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• 2023

Artificial Intelligence (AI) technology has already penetrated deeply into our daily lives, and we live with the convenience of it anytime, anywhere, and sometimes even without us noticing it. However, because AI is imitative intelligence based on human Intelligence, it inevitably has both good and evil sides of humans, which is why ethical principles are essential. The starting point of this study is the AI principles for companies or organizations to develop products. Since the late 2010s, studies on ethics and principles of AI have been actively published. This study focused on AI principles declared by global companies currently developing various products through AI technology. So, we surveyed the AI principles of the Global 500 companies by market capitalization at a given specific time and collected the AI principles explicitly declared by 46 of them. AI analysis technology primarily analyzed this text data, especially LDA (Latent Dirichlet Allocation) topic modeling, which belongs to Machine Learning (ML) analysis technology. Then, we conducted a Delphi technique to reach a meaningful consensus by presenting the primary analysis results. We expect to provide meaningful guidelines in AI-related government policy establishment, corporate ethics declarations, and academic research, where debates on AI ethics and principles often occur recently based on the results of our study.

• Journal of Korean Academy of Nursing Administration
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• v.7 no.2
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• pp.253-263
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• 2001

Purpose : To determine the change of effects of nursing ethics education on the nurses' ethical decision making with the time relapse of one month, three months and six months. Method : Thirteen participated in free discussion group, and fourteen participated in expert-guided discussion group for five weeks. Two weeks before the education, DIT and JAND were assessed, and JAND was assessed again on month, three months and six months after the five weeks' education program. Results : 1) Average realistic scores of JAND did not showed significant differences as times went by. However, scores were highest at three months after the education in general. 2) In both of free discussion and expert-guided discussion group, JAND score increased after the education, and highest at three months in general. 3) Low level moral development group showed highest scores at one month after the education, and declined at three month. However, in middle and high level of moral development groups, scores were higher at three months than at one month after the education. Scores were declined again at six months after the education. Conclusion : Effects of moral education program were highest at three months after the education, and were lessened as times went by. Especially for the low moral development group, effect was not continued more than one month. Therefore, more persistent, periodic education program was required until the ability of ethical decision making is settled down.

• Journal of the Korea Academia-Industrial cooperation Society
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• v.22 no.5
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• pp.278-287
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• 2021

The purpose of this study is to research how a teaching personality and ethics in teaching affect the competence of students majoring in early childhood education. Questionnaires were distributed to 211 early childhood education students residing in I-city. For this study, frequency analysis, averages, and standard deviation were calculated by using SPSS 22.0, with Cronbach's alpha for the reliability test. To determine the relevance of each variable, correlation analysis and multiple regression analysis were done, with results as follows. First, the teaching personalities perceived most by the students were morality and educational principles. Ethics for infants and ethics for households were most perceived in the ethics of teaching; for competency, understanding of the curriculum, understanding infant protection, and learning support were perceived the most. Second, there is a statistically significant correlation among a teacher's personality, ethics, and competence. Third, the sub-factors of both personality and ethics have a positive effect on competence. The above results indicate that there should be multilateral research into students majoring in early childhood education to ensure they have correct and positive competency so they can provide high-quality early childhood education services, recognizing the importance of competence.

• Korean Journal of Human Ecology
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• v.17 no.3
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• pp.457-467
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• 2008

The purpose is to explore elementary students' attitudes towards money and the effects of parents' educational involvement on children's economic behaviors. The subjects are elementary students(N= 123) from first grade to sixth grade. The survey consists of question items of money ethics, attitudes towards money, consumer ethics, parents' attitudes toward economic education, and children's economic practices such as management of allowance, income, saving and savings account. The results are as follows: first, the elementary students show the double standard in attitudes to money, thinking of money as positively being important, at the same time, as being negative social value. Second, the parents play positive models in children's economic education. However, their efforts are not enough so that their children could have desirable economic habits. Therefore, economic education is first needed for the parents and then for children.

• Journal of Korean Library and Information Science Society
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• v.38 no.4
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• pp.3-17
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• 2007

In Information age, information problems are continuously differentiated either in individual or in social domain. The danger of reality lost is also day by day increased by digital media and the changes happen at too fast pace. Form the dialect point of view, the education of information literacy is a very important cultural media to arbitrate the conflict between the reasonable solution of the individual information problem and the social information problem. This study is an attempt to discuss the macroscopic initiative of educational system and Information ethics on the basis of the dialectic interpretation of the cultural discourse of the information literacy.

• Journal of Distribution Science
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• v.14 no.12
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• pp.23-30
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• 2016

Purpose - As socially responsible consumption increases, green marketing emerges as a new philosophy in marketing. A number of companies are now putting forth green marketing strategies. But there is no single definition of "green brand" that can be used interchangeably. In this paper, we attempt to explore the meaning for "green brand," especially in Information and Technology products. Research design, data, and methodology - The author developed qualitative and quantitative research design. In particular, the paper approaches this topic from the Asian consumers' perspective and applies ethical concepts to green brand research. For this, Chinese and Korean consumers were used as consumer segmentation variables to investigate their ethical perspectives. Results - Qualitative research showed that there are several attributes and benefits we need to consider for green brand. Quantitative study showed positive correlations of the two variables: the higher the consumer ethics are, the more they prefer green brands. Conclusions - The current study shows that consumers clearly have a certain propensity toward green brand equity. Thus, marketers should consider the consumers' evaluation about green brands. This paper also proposes that ethics have a close relationship with green brand equity, and companies may use ethics in marketing strategy management.

• Journal of Distribution Science
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• v.17 no.9
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• pp.103-115
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• 2019

Purpose - We attempted to verify the level of ethics of firms achieving sustainable management from the aspect of reliability of accounting information. Specifically, we evaluated the effects of sustainable management on accruals-based earning management (AEM) and real earning management (REM). Research design, data, and methodology - We employed the issuance of sustainability reports in addition to the indices of social responsibility and environmental-management evaluation of the Korea Corporate Governance Service in order to measure sustainability management. AEM was measured using discretionary accruals and calculated using the operant Jones model. Specifically, REM was measured using the methodology suggested by prior studies. The sample of our study consisted of 1,418 years of public listed firms in the Korea Stock Exchange from 2015 to 2017. Results - First, the level of AEM in firms achieving sustainable management was lower than the other. Second, the level of REM in these firms was lower than the other. Nonetheless, another analysis showed that the level of governance control affects the level of earning management and that the levels of AEM and REM were generally lower in firms achieving sustainable management than the others. Conclusions - We expected that firms achieving external ethics tend to have a higher level of internal ethics than others.

• Journal of Digital Convergence
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• v.16 no.5
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• pp.289-297
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• 2018

The purpose of this study was to recognition of organ donation of nursing students in convergence and integration time so was to investigate the relationship between consciousness of biomedical ethics and attitude in organ donation. The participant were 202 nursing students and data were collected from April until July of 2017. Findings showed that consciousness of biomedical ethics wes 2.98 and attitude in organ donation was 2.67, and brain death was lowest at 2.67. The relationship between two variables showed a positive correlation(r=.18, p<.01), and Affecting Factors of consciousness of biomedical ethics was attitude in organ donation, gender, experience of studying for biomedical ethics, and the explanatory power was 9.1%. This result that for promotion of recognition of organ donation, we propose to implementing nursing ethics education focused on brain death and attitude in organ donation.

• Journal of the Korea Convergence Society
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• v.8 no.12
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• pp.397-405
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• 2017

The purpose of this study was to empirically reveal the causal relationship between ethics management, organizational trust, organizational identification, and organizational citizenship behavior perceived by members of public sports organizations. For this purpose, a survey was conducted on the employees of Korea sports promotion foundation, the city and county sports association, and the federation of sports associations in Kyoung-In and Kangwon area. The results were as follows : First, ethics management has been found to influence organizational trust. Second, ethics management has been found to influence organization identification. Third, organizational trust has been found to influence organizational identification. Fourth, organizational trust has been found to influence organizational citizenship behavior. Fifth, organizational identification has been found to influence organizational citizenship behavior. This study confirmed that the ethical management activities of public sports organizations were positively influencing the various pro-social behaviors of the members who voluntarily perform outside of their jobs for the development of organization by trusting and identifying the organization.