BUSINESS ETHICS IN THE IT SECTOR: BETWEEN LEGALISM AND PRAGMATISM Cover Image

ETYKA BIZNESU W BRANŻY IT: MIĘDZY LEGALIZMEM A PRAGMATYZMEM
BUSINESS ETHICS IN THE IT SECTOR: BETWEEN LEGALISM AND PRAGMATISM

Author(s): Anna Kowalczyk-Kroenke, Anna Wasiluk
Subject(s): Gender Studies, ICT Information and Communications Technologies, Business Ethics
Published by: Wydawnictwo Akademii Nauk Stosowanych WSGE im. A. De Gasperi w Józefowie
Keywords: gender differences; IT sector; business ethics; ethical attitudes; ATBEQ;

Summary/Abstract: Objectives: The aim of this study was to identify prevailing attitudes toward business ethics among IT sector employees in Poland and to determine the extent to which these attitudes differ by gender. Material and methods: The study used the Attitudes Towards Business Ethics Questionnaire (ATBEQ), which measures the level of acceptance of five ethical orientations: Machiavellianism, moral objectivism, ethical relativism, social Darwinism, and legalism. Data were collected via paper (PAPI) and online (CAWI) surveys between 2022 and 2024 and then statistically analyzed (N=175). Descriptive measures, analysis of variance (ANOVA), Scheffè's post-hoc test, and the Mann-Whitney U test were used to assess attitude variation. Results: The results revealed a diversity of ethical attitudes within the study group, with legalism being the least frequently accepted attitude and the only one to differ significantly from the other orientations (p < 0.001). The remaining attitudes achieved similar mean values, with no statistically significant differences. Gender, in turn, influenced the level of acceptance of two of the five attitudes - women were significantly more likely than men to identify with Machiavellianism and moral objectivism. For the remaining orientations, the differences were not significant. Conclusions: The results suggest that IT sector employees do not demonstrate a strong commitment to a single, dominant ethical philosophy, but rather a flexible and contextual approach. The low acceptance of legalism may reflect the limited usefulness of formalized legal norms in the complex and dynamic realities of technology. At the same time, moderate gender differences suggest the possibility of a more nuanced approach to ethical issues among women.

  • Issue Year: 65/2026
  • Issue No: 1
  • Page Range: 586-610
  • Page Count: 25
  • Language: Polish
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