Biometric technology was once the purview of security, with face recognition and fingerprint scans used for identification and law enforcement. This is no longer the case; biometrics is increasingly used for commercial and civil applications. Due to the widespread diffusion of biometrics, it is important to address the ethical issues inherent to the development and deployment of the technology. This article explores the burgeoning research on biometrics for non-security purposes and the ethical implications for organizations. This will be achieved by (...) reviewing the literature on biometrics and business ethics and drawing from disciplines such as computer ethics to inform a more robust discussion of key themes. Although there are many ethical concerns, privacy is the key issue, with associated themes. These include definitions of privacy, the privacy paradox, informed consent, regulatory frameworks and guidelines, and discrimination. Despite the proliferation of biometric technology, there is little empirical research on applied biometrics and business ethics. As such, there are several avenues for research to improve understanding of the ethical implications of using this technology. (shrink)

In 1856, the State of Ohio began an enumeration of its population to count and identify people with disabilities. This paper examines the ethical role of the accounting profession in this project, which supported the transatlantic eugenics movement and its genocidal attempts to eliminate disabled persons from the population. We use a theoretical approach based on Levinas who argued that the self is generated through engagement with the Other, and that this engagement presupposes a responsibility to and for the Other. (...) We show that successive waves of legislation relied on State and County auditors along with Township clerks and assessors to conduct the mechanics of the enumeration of the population, which focused on the identification, categorization, and counting of the disabled people of the State. We argue that the accounting-based technologies of enumeration and reporting objectify the enumerated persons and deny the auditor’s pre-existing ethical obligation to this new Other. We show how the financial expertise and structures of the State were engaged in the execution of this mandate, which remained in place for over a century and supported a program of institutionalization. We consider the ramifications of this for our understanding of the ethical role of public sector accounting in the United States over this period, which has been under-explored. (shrink)