AIS-Ethics: A Case Analysis Of An Attempt To Create A New Subset Of Business Ethics

• In Event: SET Dialogue

Abstract

In this paper I examine an initiative by researchers in Accounting Information Systems (AIS) to develop a subset of business ethics focused on their field. Their intent is not to simply apply existing ethical concepts to AIS activities, but to establish what I call “AIS-ethics” as a distinct area of practice and research in its own right: playing the same role in AIS, for instance, that Bioethics does in the medical profession. Guragai, Hunt, Neri and Taylor (2015) write that “virtually every aspect of AIS has ethical implications.” Dillard and Yuthas (2002) make a similar all-encompassing claim. To help identify AIS-specific ethical challenges I develop what I call the Locational Map of Ethical Dilemmas, which is a tool to visualize the hypothesis that a necessary condition for individuals to consider that they face a decision with ethical consequences is that they perceive that there is a conflict between their sense of morality and the other sources of guidance relevant to making that decision. Applied to continuous auditing and monitoring—a major focus of AIS practice and research over the last two decades—the Locational Map identifies a series of potential ethical problems arising from the misapplication of the very precise, real-time data that the technology offers. While this paper focuses on AIS, its analysis and the Locational Map are quite generic, and can be applied to the study of any professional area that is attempting to carve out a space in Business Ethics as its own specialty. My analysis examines when creating such a subset is appropriate and helps locate field-specific ethical dilemmas.

Author

• Michael G Alles, Rutgers Business School