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CHAPTE R 3 Ethics, Fraud, and Internal Control 113

TAB L E
3-1 ETHICAL ISSUES IN BUSINESS

Equity Executive Salaries
Comparable Worth
Product Pricing
Rights Corporate Due Process
Employee Health Screening
Employee Privacy
Sexual Harassment
Diversity
Equal Employment Opportunity
Whistle-Blowing
Honesty Employee and Management Conflicts of Interest
Security of Organization Data and Records
Misleading Advertising
Questionable Business Practices in Foreign Countries
Accurate Reporting of Shareholder Interests
Exercise of Corporate Power Political Action Committees
Workplace Safety
Product Safety
Environmental Issues
Divestment of Interests
Corporate Political Contributions
Downsizing and Plant Closures
Source: The Conference Board, ‘‘Defining Corporate Ethics,’’ in P. Madsen and J. Shafritz, Essentials of Business Ethics (New York:
Meridian, 1990): 18.

analysis of the nature and social impact of computer technology and the corresponding formulation and jus-
tification of policies for the ethical use of such technology.… [This includes] concerns about software as
well as hardware and concerns about networks connecting computers as well as computers themselves.’’ 3
4
One researcher has defined three levels of computer ethics: pop, para, and theoretical. Pop computer
ethics is simply the exposure to stories and reports found in the popular media regarding the good or bad ram-
ifications of computer technology. Society at large needs to be aware of such things as computer viruses and
computer systems designed to aid handicapped persons. Para computer ethics involves taking a real interest
in computer ethics cases and acquiring some level of skill and knowledge in the field. All systems professio-
nals need to reach this level of competency so they can do their jobs effectively. Students of accounting infor-
mation systems should also achieve this level of ethical understanding. The third level, theoretical computer
ethics, is of interest to multidisciplinary researchers who apply the theories of philosophy, sociology, and psy-
chology to computer science with the goal of bringing some new understanding to the field.

A New Problem or Just a New Twist on an Old Problem?
Some argue that all pertinent ethical issues have already been examined in some other domain. For exam-
ple, the issue of property rights has been explored and has resulted in copyright, trade secret, and patent
laws. Although computer programs are a new type of asset, many believe that these programs should be

3 J. H. Moor, ‘‘What Is Computer Ethics?’’ Metaphilosophy 16 (1985): 266–75.
4 T. W. Bynum, ‘‘Human Values and the Computer Science Curriculum’’ (Working paper for the National Conference on
Computing and Values, August 1991).