Individuals are increasingly switching from hiring tax professionals to prepare their tax returns to self-filing with tax software, yet there is little research about how interacting with tax software influences compliance decisions. Using an experiment, we examine the effect of preparation method, tax software versus tax professional, on willingness to lie. Results from a structural equation model based on data collected from 211 actual taxpayers confirm the hypotheses and show individuals are more willing to lie to tax software than a (...) human tax professional. Our results also suggest this effect is jointly mediated by perceptions of social presence and the perceived detectability of the lie. Beyond the practical implications for tax enforcement, our findings broadly contribute to accounting and other literatures by examining the theoretical mechanisms that explain why individuals interact differently with computers versus humans. We also extend prior research on interactions between humans and computers by examining economically motivated lies. (shrink)

This essay addresses the other side of the robot ethics debate, taking up and investigating the question “Can and should robots have rights?” The examination of this subject proceeds by way of three steps or movements. We begin by looking at and analyzing the form of the question itself. There is an important philosophical difference between the two modal verbs that organize the inquiry—can and should. This difference has considerable history behind it that influences what is asked about and how. (...) Second, capitalizing on this verbal distinction, it is possible to identify four modalities concerning social robots and the question of rights. The second section will identify and critically assess these four modalities as they have been deployed and developed in the current literature. Finally, we will conclude by proposing another alternative, a way of thinking otherwise that effectively challenges the existing rules of the game and provides for other ways of theorizing moral standing that can scale to the unique challenges and opportunities that are confronted in the face of social robots. (shrink)

Using information collected from a convenience sample of graduate and undergraduate students affiliated with a Midwestern university in the United States, this study determined the extent to which gender is related to consumers’ moral philosophies and ethical intentions. Multivariate and univariate results indicated that women were more inclined than men to utilize both consequence-based and rule-based moral philosophies in questionable consumption situations. In addition, women placed more importance on an overall moral philosophy than did men, and women had higher intentions (...) to behave ethically. The marketing and practical implications of these findings are discussed, and the limitations of the research are presented along with several suggestions for future inquiry, which could advance current understanding of consumer ethics. (shrink)

The uncanny valley—the unnerving nature of humanlike robots—is an intriguing idea, but both its existence and its underlying cause are debated. We propose that humanlike robots are not only unnerving, but are so because their appearance prompts attributions of mind. In particular, we suggest that machines become unnerving when people ascribe to them experience, rather than agency. Experiment 1 examined whether a machine’s humanlike appearance prompts both ascriptions of experience and feelings of unease. Experiment 2 tested whether a machine capable (...) of experience remains unnerving, even without a humanlike appearance. Experiment 3 investigated whether the perceived lack of experience can also help explain the creepiness of unfeeling humans and philosophical zombies. These experiments demonstrate that feelings of uncanniness are tied to perceptions of experience, and also suggest that experience—but not agency—is seen as fundamental to humans, and fundamentally lacking in machines. (shrink)

In this study, we conducted two experiments to examine the effect of relationship commitment on the reaction of shoppers to receiving too much change, controlling for the amount of excess change. Hypotheses based on equity theory, opportunism and guilt were set up and tested. The first study showed that, when the less committed consumer is confronted with a large excess of change, he/she is less likely to report this mistake, compared with a small excess. Conversely, consumers with a high commitment (...) towards the retailer are more likely to tell when they receive too much change, especially when the amount is large. The second experiment provided an explanation for these findings: the less committed consumer is driven by opportunism, whereas guilt-related feelings play an important role in a high commitment relationship. These results have several implications for both retail management and future research. (shrink)

In this paper, we theorize that the anticipation of guilt plays an important role in ethically questionable consumer situations. We propose an ethical decision-making framework incorporating anticipated guilt as partial mediator between consumers' ethical beliefs (anteceded by ethical ideology) and intentions. In the first study, we compared several models using structural equation modeling and found empirical support for our research model. A second experiment was set up to illustrate how these new insights may be applied to prevent consumers from taking (...) advantage of the seller. Results showed that enhancing the anticipation of guilt (by making the interpersonal consequences of the unethical act more salient) increased consumers' ethical intentions, controlling for ethical beliefs. Together these two studies might have important theoretical and managerial contributions. (shrink)

What psychological and philosophical significance should we attach to recent efforts at computer simulations of human cognitive capacities? In answering this question, I find it useful to distinguish what I will call "strong" AI from "weak" or "cautious" AI. According to weak AI, the principal value of the computer in the study of the mind is that it gives us a very powerful tool. For example, it enables us to formulate and test hypotheses in a more rigorous and precise fashion. (...) But according to strong AI, the computer is not merely a tool in the study of the mind; rather, the appropriately programmed computer really is a mind, in the sense that computers given the right programs can be literally said to. (shrink)

Even though morally competent artificial agents have yet to emerge in society, we need insights from empirical science into how people will respond to such agents and how these responses should inform agent design. Three survey studies presented participants with an artificial intelligence agent, an autonomous drone, or a human drone pilot facing a moral dilemma in a military context: to either launch a missile strike on a terrorist compound but risk the life of a child, or to cancel the (...) strike to protect the child but risk a terrorist attack. Seventy-two percent of respondents were comfortable making moral judgments about the AI in this scenario and fifty-one percent were comfortable making moral judgments about the autonomous drone. These participants applied the same norms to the two artificial agents and the human drone pilot. However, people ascribed different patterns of blame to humans and machines as a function of the agent’s decision of how to solve the dilemma. These differences in blame seem to stem from different assumptions about the agents’ embeddedness in social structures and the moral justifications those structures afford. Specifically, people less readily see artificial agents as embedded in social structures and, as a result, they explained and justified their actions differently. As artificial agents will perform many actions with moral significance, we must heed such differences in justifications and blame and probe how they affect our interactions with those agents. (shrink)

Sophisticated technology is increasingly replacing human minds to perform complicated tasks in domains ranging from medicine to education to transportation. We investigated an important theoretical determinant of people's willingness to trust such technology to perform competently—the extent to which a nonhuman agent is anthropomorphized with a humanlike mind—in a domain of practical importance, autonomous driving. Participants using a driving simulator drove either a normal car, an autonomous vehicle able to control steering and speed, or a comparable autonomous vehicle augmented with (...) additional anthropomorphic features—name, gender, and voice. Behavioral, physiological, and self-report measures revealed that participants trusted that the vehicle would perform more competently as it acquired more anthropomorphic features. Technology appears better able to perform its intended design when it seems to have a humanlike mind. These results suggest meaningful consequences of humanizing technology, and also offer insights into the inverse process of objectifying humans. (shrink)

The purpose of this paper is to draw out and make explicit the assumptions made in the treatment of technology within business ethics. Drawing on the work of Freeman (1994, 2000) on the assumed separation between business and ethics, we propose a similar separation exists in the current analysis of technology and ethics. After first identifying and describing the separation thesis assumed in the analysis of technology, we will explore how this assumption manifests itself in the current literature. A different (...) stream of analysis, that of science and technology studies (STS), provides a starting point in understanding the interconnectedness of technology and society. As we will demonstrate, business ethicists are uniquely positioned to analyze the relationship between business, technology, and society. The implications of a more complex and rich definition of lsquotechnologyrsquo ripple through the analysis of business ethics. Finally, we propose a pragmatic approach to understanding technology and explore the implications of such an approach to technology. This new approach captures the broader understanding of technology advocated by those in STS and allows business ethicists to analyze a broader array of dilemmas and decisions. (shrink)

While the ethics of technology is analyzed across disciplines from science and technology studies, engineering, computer science, critical management studies, and law, less attention is paid to the role that firms and managers play in the design, development, and dissemination of technology across communities and within their firm. Although firms play an important role in the development of technology, and make associated value judgments around its use, it remains open how we should understand the contours of what firms owe society (...) as the rate of technological development accelerates. We focus here on digital technologies: devices that rely on rapidly accelerating digital sensing, storage, and transmission capabilities to intervene in human processes. This symposium focuses on how firms should engage ethical choices in developing and deploying these technologies. In this introduction, we, first, identify themes the symposium articles share and discuss how the set of articles illuminate diverse facets of the intersection of technology and business ethics. Second, we use these themes to explore what business ethics offers to the study of technology and, third, what technology studies offers to the field of business ethics. Each field brings expertise that, together, improves our understanding of the ethical implications of technology. Finally we introduce each of the five papers, suggest future research directions, and interpret their implications for business ethics. (shrink)

Robot ethics encompasses ethical questions about how humans should design, deploy, and treat robots; machine morality encompasses questions about what moral capacities a robot should have and how these capacities could be computationally implemented. Publications on both of these topics have doubled twice in the past 10 years but have often remained separate from one another. In an attempt to better integrate the two, I offer a framework for what a morally competent robot would look like and discuss a number (...) of ethical questions about the design, use, and treatment of such moral robots in society. Instead of searching for a fixed set of criteria of a robot’s moral competence I identify the multiple elements that make up human moral competence and probe the possibility of designing robots that have one or more of these human elements, which include: moral vocabulary; a system of norms; moral cognition and affect; moral decision making and action; moral communication. Juxtaposing empirical research, philosophical debates, and computational challenges, this article adopts an optimistic perspective: if robotic design truly commits to building morally competent robots, then those robots could be trustworthy and productive partners, caretakers, educators, and members of the human community. Moral competence does not resolve all ethical concerns over robots in society, but it may be a prerequisite to resolve at least some of them. (shrink)

Recent evolutionary perspectives on guilt tend to focus on how guilt functions as a means for the individual to self-regulate behavior and as a mechanism for reinforcing cooperative tendencies. While these accounts highlight important dimensions of guilt and provide important insights into its evolutionary emergence, they pay scant attention to the large empirical literature on its maladaptive effects on individuals. This paper considers the nature of guilt, explores its biological function, and provides an evolutionary perspective on whether it is an (...) individual-level or group selected trait. After surveying philosophical and psychological analyses of guilt, we consider which psychological mechanisms underlie the capacity to experience and act from guilt and whether they point to an emergence of guilt in early humans or to guilt having a longer phylogenetic history. Because guilt is a characteristically social emotion, we then examine its contemporary role in social and legal contexts, which may p... (shrink)

Expert systems are knowledge-based information systems which are expected to have human attributes in order to replicate human capacity in ethical decision making. An expert system functions by virtue of its information, its inferential rules, and its decision criteria, each of which may be problematic. This paper addresses three basic reasons for ethical concern when using the currently available expert systems in a decisions-making capacity. These reasons are (1) expert systems' lack of human intelligence, (2) expert systems' lack of emotions (...) and values, and (3) expert systems' possible incorporation of intentional or accidental bias. For these reasons artificial ethics seems to be science fiction. Consequently, expert systems should be used only in an advising capacity and managers should not absolve themselves from legal and ethical responsibility when using expert systems in decision making. (shrink)

A very important challenge for franchisors is adapting the strategies of their franchise systems to new threats and opportunities. During such strategic change processes (SCPs) franchisees are often required to make major financial investments and/or adjustments in their trade practices without any guarantee of positive benefits. It is, therefore, important that franchisees trust their franchisors during such change processes and that they perceive the change process as fair. This article aims to generate theory on franchisees' perceptions of trust and fairness (...) during SCPs. On the basis of case studies regarding eight change processes in four Dutch drugstore franchise systems, this article distinguishes different levels of franchisee trust and discusses five instruments that franchisors can "institutionalize" in their franchise systems to influence their franchisees' trust and fairness perceptions. (shrink)

In this paper, we theorize that the anticipation of guilt plays an important role in ethically questionable consumer situations. We propose an ethical decision-making framework incorporating anticipated guilt as partial mediator between consumers’ ethical beliefs (anteceded by ethical ideology) and intentions. In the first study, we compared several models using structural equation modeling and found empirical support for our research model. A second experiment was set up to illustrate how these new insights may be applied to prevent consumers from taking (...) advantage of the seller. Results showed that enhancing the anticipation of guilt (by making the interpersonal consequences of the unethical act more salient) increased consumers’ ethical intentions, controlling for ethical beliefs. Together these two studies might have important theoretical and managerial contributions. (shrink)

Although emotion has become one of the most popular research areas within organizational scholarship, few studies have considered its connection with unethical behavior. Using dual-process theory, we expand on the rationalist perspective within the field of behavioral ethics by considering the process through which two discrete emotions, anger and guilt, influence unethical behavior. Across two studies using different methodologies, we found that anger increases unethical behavior whereas guilt reduces unethical behavior. These effects were mediated by impulsive and deliberative processing. Overall, (...) our results shed light on distinct mechanisms through which emotions can influence unethical behavior. Both theoretical and practical implications are discussed. (shrink)