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This paper aims to discuss the ethical aspects of hardware reverse engineering (HRE) and propose an ethical framework for HRE when used to mitigate cyber risks of the digital supply chain of critical infrastructure operators.

A thorough review and analysis of existing relevant literature was performed to establish the current state of knowledge in the field. Ethical frameworks proposed for other areas/disciplines and identified pertinent ethical principles have been used to inform the proposed framework’s development.

The proposed framework provides actionable guidance to security professionals engaged with such activities to support them in assessing whether an HRE project conforms to ethical principles. Recommendations on action needed to complement the framework are also proposed. According to the proposed framework, reverse engineering is neither unethical nor illegal if performed honourably. Collaboration with vendors and suppliers at an industry-wide level is critical for appropriately endorsing the proposed framework.

To the best of the authors’ knowledge, no ethical framework currently guides cybersecurity research, far less of cybersecurity vulnerability research and reverse engineering.

This study aims to investigate the ethical issues related to the internet of Things (IoT) deployment in small- and medium-sized enterprises (SMEs) from an individual employee's perspective. To provide researchers and practitioners with concrete tools for examining these matters, an ethical framework dedicated to IoT is introduced.

First, the applicability of Mason's original privacy, accuracy, property and accessibility (PAPA) framework is studied in the IoT context. Second, issue category additions are proposed based on the identified coverage limitations of PAPA.

While the original PAPA framework can be utilised as a generic ethical evaluation tool, it lacks coverage of several IoT-specific issue areas. To thoroughly address the ethical risks associated with IoT, two additional categories are introduced.

The new framework requires further validation to ensure its applicability and to identify potential modification requirements in continuously evolving IoT ecosystems.

Considering the lack of ethical IoT frameworks, this study provides organisations with a practical framework for analysing the ethical issues in IoT deployment.

Ethical standards for IoT have not been sufficiently addressed in the current literature and frameworks, making the ethical considerations dependent on subjective stances. Thus, there is an acute demand for a practical framework that outlines the general ethical standards, helping its users to thoroughly address the potential ethical issues.

While the use of IoT keeps growing in SMEs, there is an apparent lack of ethical guidelines. This study contributes to the gap by introducing a preliminary framework for both practical use and further theoretical development.

Purpose – The paper presents a content analysis of the 2009 Exposure Draft of Code of Ethics for Professional Accountants in China. It aims to investigate how equivalently the Chinese Institute of Certified Public Accountants (CICPA) adopts the International Federation of Accountants (IFAC) Code with certain adjustments due to specific national circumstances. The investigation is intended to highlight the principles-based conceptual framework approach to settlement of ethical standards and regulation for professional conduct.

Design/Methodology/Approach – Regarding the codes of ethics for professional accountants as a genre of discourse text, this paper applies a content analysis method to the investigation of how the newly revised Code of Ethics for Professional Accountants in China adopts the IFAC Code of the same type. Both semantic content and presentation format are considered in the content analysis.

Findings – This study puts forward the argument that even though CICPA claims to have equivalently adopted the principles-based conceptual framework of the IFAC ethical codification, the rigid legalistic presentation format might, however, deviate from the newly revised codification of CICPA from ethical principles to regulatory rules. Our findings prove a practical and nation-specific form of combining direct import and legal enhancement at a time when the Chinese accounting profession is on its way to converging with the IFAC Code of Ethics.

Research limitations/Implications – One limitation of the current study is the lack of information about the motivation of CICPA in adopting the principles-based conceptual framework approach to ethical codification, besides the pragmatic needs of global economic and business environments. Also, the current study focuses its comparison on IFAC and CICPA, without limited consideration of differences in cultural traits.

Practical implications – Content analysis results and conclusions of the study might render pragmatic the implications for future adoptions of the IFAC Code by various national or regional professional bodies.

Originality/Value – This paper proposes a content analysis, in terms of semantic units and legislative formats in ethical codification documents, to identify the principles-based conceptual framework approach in the IFAC and CICPA codes of ethics.

The purpose of this study is to address the generalised lack of guidance on ethical treatment of corporate (e.g. non-research) data in higher education institutions, by focusing on the case of the University of Queensland (Brisbane, Australia). No actionable framework is currently available in the country to govern the ethical usage of corporate data. As such, this research takes a stakeholder-centred approach to data ethics; the lived experience of the stakeholders involved coupled with a theory-based ethical framework allowed the authors build to build a framework to guide ethical data practice.

Adopting a revised canonical action research approach focused on intervention on the context, the authors conducted a review of the literature on ethical usage of data in higher education institutions; administered one survey to university students (n = 168); and facilitated three workshops with professional staff (two) and students (one).

Collected data highlighted how, among other themes, the role and ethical importance of transparency was the dominant claim among all stakeholder groups. Findings helped the authors develop an Enhanced Enterprise Data Ethics Framework (EEDEF) emphasising transparency and stakeholder-centricity.

Legislation is the driver to regulate the use of corporate data in higher education; however, this can be problematic because legislation is retrospective, lacks normativity and offers scarce directions for cases that do not exactly follow within the legislative mandate. In light of these regulatory limitations, the authors’ EEDEF offers operators guidance on how to ethically manage corporate data in the higher education environment.

This study fills gaps in praxis and theory; that is the lack of literature and guiding ethical frameworks to inform data practice in higher education. This research fosters a more ethical data management by virtue of genuine and authentic engagement with stakeholders and emphasises the importance of strategic decision-making and maturity of data culture in the higher education sector.

Big data and analytics are being increasingly used by tourism and hospitality organisations (THOs) to provide insights and to inform critical business decisions. Particularly in times of crisis and uncertainty data analytics supports THOs to acquire the knowledge needed to ensure business continuity and the rebuild of tourism and hospitality sectors. Despite being recognised as an important source of value creation, big data and digital technologies raise ethical, privacy and security concerns. This paper aims to suggest a framework for ethical data management in tourism and hospitality designed to facilitate and promote effective data governance practices.

The paper adopts an organisational and stakeholder perspective through a scoping review of the literature to provide an overview of an under-researched topic and to guide further research in data ethics and data governance.

The proposed framework integrates an ethical-based approach which expands beyond mere compliance with privacy and protection laws, to include other critical facets regarding privacy and ethics, an equitable exchange of travellers’ data and THOs ability to demonstrate a social license to operate by building trusting relationships with stakeholders.

This study represents one of the first studies to consider the development of an ethical data framework for THOs, as a platform for further refinements in future conceptual and empirical research of such data governance frameworks. It contributes to the advancement of the body of knowledge in data ethics and data governance in tourism and hospitality and other industries and it is also beneficial to practitioners, as organisations may use it as a guide in data governance practices.

Digital transformation (DT) leverages digital technologies to change current processes and introduce new processes in any organisation’s business model, customer/user experience and operational processes (DT pillars). Artificial intelligence (AI) plays a significant role in achieving DT. As DT is touching each sphere of humanity, AI led DT is raising many fundamental questions. These questions raise concerns for the systems deployed, how they should behave, what risks they carry, the monitoring and evaluation control we have in hand, etc. These issues call for the need to integrate ethics in AI led DT. The purpose of this study is to develop an “AI led ethical digital transformation framework”.

Based on the literature survey, various existing business ethics decision-making models were synthesised. The authors mapped essential characteristics such as intensity and the individual, organisational and opportunity factors of ethics models with the proposed AI led ethical DT. The DT framework is evaluated using a thematic analysis of 23 expert interviews with relevant AI ethics personas from industry and society. The qualitative data of the interviews and opinion data has been analysed using MAXQDA software.

The authors have explored how AI can drive the ethical DT framework and have identified the core constituents of developing an AI led ethical DT framework. Backed by established ethical theories, the paper presents how DT pillars are related and sequenced to ethical factors. This research provides the potential to examine theoretically sequenced ethical factors with practical DT pillars.

The study establishes deduced and induced ethical value codes based on thematic analysis to develop guidelines for the pursuit of ethical DT. The authors identify four unique induced themes, namely, corporate social responsibility, perceived value, standard benchmarking and learning willingness. The comprehensive findings of this research, supported by a robust theoretical background, have substantial implications for academic research and corporate applicability. The proposed AI led ethical DT framework is unique and can be used for integrated social, technological and economic ethical research.

Cyber-enabled crimes are on the increase, and law enforcement has had to expand many of their detecting activities into the digital domain. As such, the field of digital forensics has become far more sophisticated over the years and is now able to uncover even more evidence that can be used to support prosecution of cyber criminals in a court of law. Governments, too, have embraced the ability to track suspicious individuals in the online world. Forensics investigators are driven to gather data exhaustively, being under pressure to provide law enforcement with sufficient evidence to secure a conviction.

Yet, there are concerns about the ethics and justice of untrammeled investigations on a number of levels. On an organizational level, unconstrained investigations could interfere with, and damage, the organization's right to control the disclosure of their intellectual capital. On an individual level, those being investigated could easily have their legal privacy rights violated by forensics investigations. On a societal level, there might be a sense of injustice at the perceived inequality of current practice in this domain.

This paper argues the need for a practical, ethically grounded approach to digital forensic investigations, one that acknowledges and respects the privacy rights of individuals and the intellectual capital disclosure rights of organizations, as well as acknowledging the needs of law enforcement. The paper derives a set of ethical guidelines, and then maps these onto a forensics investigation framework. The framework to expert review in two stages is subjected, refining the framework after each stage. The paper concludes by proposing the refined ethically grounded digital forensics investigation framework. The treatise is primarily UK based, but the concepts presented here have international relevance and applicability.

In this paper, the lens of justice theory is used to explore the tension that exists between the needs of digital forensic investigations into cybercrimes on the one hand, and, on the other, individuals' rights to privacy and organizations' rights to control intellectual capital disclosure.

The investigation revealed a potential inequality between the practices of digital forensics investigators and the rights of other stakeholders. That being so, the need for a more ethically informed approach to digital forensics investigations, as a remedy, is highlighted and a framework proposed to provide this.

The proposed ethically informed framework for guiding digital forensics investigations suggests a way of re-establishing the equality of the stakeholders in this arena, and ensuring that the potential for a sense of injustice is reduced.

Justice theory is used to highlight the difficulties in squaring the circle between the rights and expectations of all stakeholders in the digital forensics arena. The outcome is the forensics investigation guideline, PRECEpt: Privacy-Respecting EthiCal framEwork, which provides the basis for a re-aligning of the balance between the requirements and expectations of digital forensic investigators on the one hand, and individual and organizational expectations and rights, on the other.

The purpose of this paper is fourfold: first, to provide the first systematic study on the ethics of blockchain, mapping its main socio-technical challenges in technology and applications; second, to identify ethical issues of blockchain; third, to propose a conceptual framework of blockchain ethics study; fourth, to discuss ethical issues for stakeholders.

The paper employs literature research, research agenda and framework development.

Ethics of blockchain and its applications is essential for technology adoption. There is a void of research on blockchain ethics. The authors propose a first theoretical framework of blockchain ethics. Research agenda is proposed for future search. Finally, the authors recommend measures for stakeholders to facilitate the ethical adequacy of blockchain implementations and future Information Systems (IS) research directions. This research raises timely awareness and stimulates further debate on the ethics of blockchain in the IS community.

First, this work provides timely systematic research on blockchain ethics. Second, the authors propose the first research framework of blockchain ethics. Third, the authors identify key research questions of blockchain ethics. Fourth, this study contributes to the understanding of blockchain technology and its societal impacts.

This paper seeks to explore the ethical implications of creating committed customer relationships.

The paper uses an empirical study to test a series of hypotheses concerning the impact of customers' commitment to a brand on their behaviors toward that brand. It then contrasts these behavioral changes with the assumptions of ethical frameworks.

Customers' behaviors toward a brand change as they become committed to the brand. They shop less, consider fewer brands, and are willing to pay more. These changes violate assumptions of less stringent ethical frameworks. The result is that, as customer commitment increases, the ethical burden on the brand also increases.

This research is limited by the scope of the sample, automobile finance. Future research should explore customer commitment in other product and service categories to determine the extent to which commitment varies.

The implications of these results are that, when a brand does a great job of satisfying customers and building trust, commitment develops, which increases the ethical burden on the brand. The very brand actions that develop commitment high quality, good service, caring about the customer, must actually increase in importance once strong customer relationships are built.

The findings in the paper are unique, in that they evaluate a marketing model in terms of ethical impact, rather than simply in terms of increased sales or market share. These findings should be valuable to any brand manager who is focusing on building or managing customer‐brand relationships.

The need for entrepreneurs to engage in guerrilla behavior is heavily emphasized by entrepreneurship educators and practitioners. Yet such behavior often has serious ethical implications. The purpose of this study is to establish an assessment framework that provides ethical guidance to entrepreneurs engaged in guerrilla behaviors. A theoretical foundation for assessing the ethics of guerrilla behavior is established. The entrepreneurial context and how it gives rise to the need for guerrilla actions are examined. The guerilla concept is explored and criteria are outlined for labeling a given action or approach as being guerrilla in nature. Different forms or types of guerrilla approaches are introduced. Five primary ethical dimensions to be considered in evaluating a given guerrilla approach are identified. Examples are provided of how these dimensions can be applied to assess the ethics of three different successful guerrilla campaigns. An integrated matrix is introduced for use in evaluating guerrilla campaigns that consider our ethical dimensions together with leading theoretical perspectives on ethical action. Based on how a given guerrilla approach is scored when using the assessment matrix, conclusions are drawn for its appropriateness. By using a mix of the deontological, utilitarian and virtue-based frameworks, it becomes possible to determine the relative ethics of any given guerrilla action once implemented, and actions can be taken to either modify or abandon the action. Further, the concepts developed in this paper can be useful in ensuring new guerrilla actions are more ethical when they are first conceptualized or designed. Four design elements can be systematically applied to decisions that unfold as the guerrilla action is being formulated: resources and providers, disclosure, stakeholder effects, and inferences/conclusions. A number of suggestions for ongoing research are provided based on the work presented here.