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While technical environment starts from western culture which is mainly based on Christianity, the associated ethical concern of the operation of technology can be varied depending on the sociotechnical environment and/or organizational culture. Ethical standards – irrespective of religions – can be used to govern the appropriate behaviors of employees in technical environment. Religions, on the other hand can also act as an apparatus of good ethical motivation that can guide individuals in society/environment. Different religions might use different apparatus(s) to define the good code of ethics. This chapter shows similarities in the ethical teaching dictated by different holy books (mainly Islam, Judaism, and Christianity). The reason is to generalize that religion, as an apparatus of ethics, can be a factor toward ethical behavior supporting the man-made code of ethics in organizations which can also lead to support the definition of the proposed framework ethical behaviors.

Comparison between verses from holy books shows similarities in ethical dimension between religions (mainly Islam and Christianity). After showing the similarities, this chapter proposes a framework of ethical behaviors (FEB) to measure employees’ ethical standards in specific organization where technical environment like cloud computing was used as an example in this chapter.

Verses from both holy books (Quran and Bible–inclusive of the old testament) shows similarities in ethical standards. This similarity considered as a component toward the proposed framework for ethical behaviors in organizations where religion can be an important factor in multi-national, multi-cultural type of organizations. The proposed FEB can be used to identify possible environmental factors acting as moderators while religion and family values acting as mediators toward behaving ethically within technical environment.

The proposed framework can be used as a guide to identify ethical versus unethical employees where a mechanism to measure is proposed. Religious standard concluded out of the similarity section was used as a component of this framework.

The added value of utilizing good religious-based ethical standards is that employees/IT professionals will have an internal drive (on the top of corporate ethical standards) toward ethical behavior in such environment.

Malik Aleem Ahmed is a Ph.D. candidate in the Values and Technology Department (Section of Philosophy) and Infrastructure Systems & Services Department (Section of Information and Communication) at Faculty of Technology, Policy, and Management at the Delft University of Technology in the Netherlands. He has earned a masters degree in Business Administration with specialization in Information Technology Management from Pakistan. His areas of research interests are ICT and Ethics, ICT for Governance in developing countries. His Ph.D. research concerns the usage of ICT for better Governance in developing countries. The main emphasis of the research is on the public sector institutional strengthening with the help of ICT in the developing countries and the effect of intercultural variations of values. He has worked in different capacities in the field of Information and Communication Technology for seven years in Pakistan. His last job was in the capacity of “IT Advisor” for a USAID sponsored project (Pakistan Legislative Strengthening Project) in Pakistan. He has also been involved in the field of teaching at University level. He is also serving as the webmaster of this 3TU.Centre for Ethics and Technology website.

Stakeholder paradigm has been gaining currency over the past few decades and technological breakthroughs have been influential in building its momentum. Hyper-Transparency is emerging as a building block and as an indispensable concomitant of stakeholder paradigm. The crux of a Hyper-Transparent organization is trust. The new paradigm requires substituting translucent and opaque business practices with fully transparent ones under which lasting trust can be built between the organization and its stakeholders. However, the nub of the stakeholder paradigm is the changes inside the organizations as well as changes in relation to their external environment, and transparency is both a driver and a resultant of these changes. Transparency is an integral part of corporate social responsibility debate and an eristic issue for the stakeholders. Moreover, Hyper-Transparency empowers the stakeholders to considerably influence the decision making sphere. In this chapter, transparency, its drivers and tools as well as the power of stakeholders in the new age of Hyper-Transparency alongside a number of case studies are presented.

The conditions that are constantly changing and transforming by digital technologies in today's world have forced businesses to think strategically and to comply with the rules and processes of strategic management. Technologies, such as the internet of things, cloud computing, artificial intelligence, and big data, especially in the Industry 4.0 ecosystem, cause some conflicts or constructive and destructive effects on the management approaches and management strategies of businesses. Businesses need to understand these technologies and their effects to maintain their existence and manage their resources and capabilities effectively and strategically. In this chapter, it is aimed to examine the conflicts with destructive and constructive effects of digital technologies on the strategic management of enterprises. For this purpose, the literature was searched qualitatively, and a conceptual study was carried out. At the beginning of the chapter, strategic management literature was researched, and strategic management approaches and views were examined. In the next part, digital technologies in the Industry 4.0 ecosystem are explained. In the last part, digital technologies and their impacts in terms of strategic management approaches (position approach, resource-based approach, and complementing views of resources-based approach) have been examined.

Within the accounting discipline and its literature, attention to the role of social and non-profit organizations has been growing, particularly with respect to issues of accountability and social accounting. In response, the aim of this introductory article is to present the background for the book by highlighting (i) the relevance and rise of the non-profit sector worldwide, (ii) the limitations of the conventional accounting framework when applied/transposed to NPOs and (iii) the ‘social accounting project’ for NPOs. The article presents analysis and critique based on a literature review of the accountability framework for NPOs. After presenting key worldwide statistics regarding the growing non-profit sector, the article points out the skepticism regarding the adoption of traditional accounting principles and frameworks for NPOs. The article offers both an examination of how to improve the accounting system for NPOs and a discussion of the benefits emerging from the social and environmental accounting and reporting models. ‘The social accounting project’ for NPOs is presented as a pathway towards these innovative practices increasing organizational transparency. This article and the book overall provide new contributions to the research literature, fostering synergies among financial accounting and social accounting scholars engaging with the NPO subject area. Moreover it brings together studies from a range of disciplines, such as financial accounting, social accounting, economics, management, and third-sector studies. This cross-disciplinary approach offers a major contribution to our developing knowledge in this field.

This book chapter focuses on firstly social innovation and tools used to address the social needs and foster social innovation initiatives. Looking at the world economic forum and how it supports the social innovations, currency swings, low paying jobs growing rapidly, rapid change and growth as a result of high volatility and high returns, respectively. Secondly looking at the emerging market brought about by the social innovations and how they interconnect. Leading innovation emerging market has three main industries semiconductors, fin-tech, and electric cars. It also looks at the significance of technology in the development of business emerging markets, the role of technology in the emerging market and activities over the decades. Small firms in emerging areas face three major challenges which technology might help overcome. The challenges are trust, sustainability, and network. The role of technology replacing analog chip used for power supply, sensors, wideband signal make up the large semiconductors in the United States replaced with digital chip such as logical operations, data storage, computer information management all this have given birth to artificial intelligence, autonomous machines, self-driving cars, supply-chain management, cloud computing, and software-as-a-service (SaaS) applications are all made possible by digital chips. These are also used for e-commerce, mobile payment, fine-tech, 5G telecom, health-care advancement, remote learning, online entertainment, and cloud computing. Technical advancements that has sparked a revolution that would be especially advantageous for emerging market and small-cap enterprises are the causes of these benefits of how it has affected countries such as Europe, the United States, China, and India to mention a few.

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

This paper explores the question of whether the identification of many wrongdoings in an organisation requires knowledge of the technical and operating mechanisms of that organisation. If such is the case, many ethical problems cannot be resolved by a generalist. They must be left to people with knowledge of that industry. In attempting to answer the question, the paper examines 11 different types of organisations. It then asks how the ethical issues in those organisations might be resolved. The organisations are veterinarians, pharmacies, media companies, engineering firms, doctors, general businesses, including two sub disciplines, marketing and accounting organisations, nursing institutions, political parties, scientific research organisations, legal firms and information technology companies. Each can be a small professional company, locally based, or a large organisation, possibly international. Each exhibits one or more ethical problems that are not easily resolved by accepted ethical theory. Accepted theory, as further defined in the text, is the mainline ethical theories that would be core components of most ethics texts or courses. The question arises then on how would ethics be taught if the ethical issues require specialised knowledge of that industry sector. After examining the 11 industries, the paper puts forth two views. One is that a number of wrongs can be identified in industries and organisations where the ethical problems are complex and difficult to resolve, and where the standard ethical theories are of little or no help. Resolving these issues requires action from the organisation, or from the industry association encompassing all companies within that sector. A further complication has developed in the near explosive growth in whistleblower protection systems. These systems, now introduced in close to 30 countries around the world, have their own lists of wrongdoings for which the whistleblower will receive administrative and legal support. These lists of wrongs are distinct from any moral theory One conclusion to be drawn is that new methods possibly need to be found for teaching the identification and resolution of ethical issues. A second is a consequence of the first – that the teacher of ethics in these courses has to be drawn from within the industry. Further questions then arise: One is whether this demand then requires that this industry specialist learn moral theory? A second is then how would generalist applied ethics causes be taught (in humanities departments for instance)? Alternate viewpoints on joint teaching by a moral specialist and an industry specialist have been put forward. The paper puts forward one possible approach for the industry courses – that the industry specialist has to present the course, with new methods and content, but that a theoretical content is taught by someone knowledgeable in ethical theory. For generalist courses, the moral theorist has to include a sufficiently wide sample of industry and organisational ethical issues to ensure that students are aware of the wide range of ethical concerns that can arise, as well as approaches to resolving them.

Citizens are substantial stakeholders in every e-government system, thus their willingness to use and ability to access the system are critical. Unequal access and information and communication technology usage, which is known as digital divide, however has been identified as one of the major obstacles to the implementation of e-government system. As digital divide inhibits citizen’s acceptance to e-government, it should be overcome despite the lack of deep theoretical understanding on this issue. This research aimed to investigate the digital divide and its direct impact on e-government system success of local governments in Indonesia as well as indirect impact through the mediation role of trust. In order to get a comprehensive understanding of digital divide, this study introduced a new type of digital divide, the innovativeness divide.

The research problems were approached by applying two-stage sequential mixed method research approach comprising of both qualitative and quantitative studies. In the first phase, an initial research model was proposed based on a literature review. Semi-structured interview with 12 users of e-government systems was then conducted to explore and enhance this initial research model. Data collected in this phase were analyzed with a two-stage content analysis approach and the initial model was then amended based on the findings. As a result, a comprehensive research model with 16 hypotheses was proposed for examination in the second phase.

In the second phase, quantitative method was applied. A questionnaire was developed based on findings in the first phase. A pilot study was conducted to refine the questionnaire, which was then distributed in a national survey resulting in 237 useable responses. Data collected in this phase were analyzed using Partial Least Square based Structural Equation Modeling.

The results of quantitative analysis confirmed 13 hypotheses. All direct influences of the variables of digital divide on e-government system success were supported. The mediating effects of trust in e-government in the relationship between capability divide and e-government system success as well as in the relationship between innovativeness divide and e-government system success were supported, but was rejected in the relationship between access divide and e-government system success. Furthermore, the results supported the moderating effects of demographic variables of age, residential place, and education.

This research has both theoretical and practical contributions. The study contributes to the developments of literature on digital divide and e-government by providing a more comprehensive framework, and also to the implementation of e-government by local governments and the improvement of e-government Readiness Index of Indonesia.