METHODOLOGY ARTICLE
Business Ethics in IT from a Generational Perspective – An Empirical Approach
More details
Hide details
1
Department of Management, Economics and Finance, Bialystok University of Technology, Faculty of Engineering Management, Poland
2
Department of Economics and Finance, University of Lomza, Poland
These authors had equal contribution to this work
Submission date: 2025-09-09
Final revision date: 2025-11-03
Acceptance date: 2025-12-22
Online publication date: 2026-02-25
Publication date: 2026-02-25
Corresponding author
Anna Wasiluk
Department of Management, Economics and Finance, Bialystok University of Technology, Faculty of Engineering Management, Białystok, Poland
Management 2025;(2):781-801
KEYWORDS
JEL CLASSIFICATION CODES
TOPICS
ABSTRACT
Research background and purpose: The dynamic growth of IT, remote work, and the increasing use of AI intensify ethical dilemmas and may differentiate moral judgments across generations. The literature lacks comparisons of five ethical orientations among Polish IT employees, with a distinction between generations X, Y, and Z. The aim of the study was to profile attitudes toward business ethics and examine whether generational affiliation differentiates the intensity of orientations measured by the ATBEQ questionnaire: Machiavellianism, moral objectivism, ethical relativism, social Darwinism, and legalism.
Design/methodology/approach: The ATBEQ questionnaire was applied to measure five ethical orientations. Data were collected through PAPI and CAWI methods between 2022 and 2024 among 175 Polish IT employees. Analyses included descriptive statistics, ANOVA with Scheffé’s test, and the Kruskal–Wallis test with Bonferroni correction.
Findings: The study showed that legalism received the lowest rating, social Darwinism the highest, while Machiavellianism, moral objectivism, and ethical relativism stayed close to neutral. H1 was confirmed – there are differences among the five attitudes, with legalism evaluated distinctly lower. H2 was partially confirmed: generational affiliation differentiates Machiavellianism and moral objectivism (generation Y higher than X), while no differences were found for ethical relativism and social Darwinism, and the picture of legalism remains ambiguous. Overall, the results indicate the absence of a single dominant ethical philosophy and the selective role of generational affiliation.
Value added and limitations: IT employees are not guided by a single ethical philosophy but choose a context-dependent approach. The low acceptance of legalism demonstrates the limited usefulness of law in rapidly changing technology, while the higher acceptance of social Darwinism highlights the importance of competition. This study empirically mapped the five ATBEQ orientations in Polish IT, pointing to the selective role of age in Machiavellianism and moral objectivism. The findings suggest the need to combine law with clear
standards, introduce “ethical gates,” and develop intergenerational mentoring. Limitations include the non-representative sample, self-representation in the questionnaire, unequal generational sizes, lack of control for covariates, and the national context. The results provide a starting point for further research on ethics in the technological environment
REFERENCES (53)
1.
Aldarabseh, W. M. (2019). Business student’s attitudes towards business ethics in Saudi Arabia: The gender factor. Eurasian Journal of Business and Management, 7(3), 15-21.
2.
Arar, T., & Öneren, M. (2018). Role of talent management in career development of Generation Z: A case study of a telecommunication firm. International Academic Journal of Social Sciences, 5(1), 28-44.
3.
Bageac, D., Furrer, O., & Reynaud, E. (2011). Management students’ attitudes toward business ethics: A comparison between France and Romania. Journal of Business Ethics, 98(3), 391-406.
https://doi.org/10.1007/s10551....
4.
Baltuttis, D., Teubner, T., & Adam, M. T. P. (2024). A typology of cybersecurity behavior among knowledge workers. Computers & Security, 140, 103741.
https://doi.org/10.1016/j.cose....
5.
Branley-Bell, D., Coventry, L., Dixon, M., Joinson, A., & Briggs, P. (2022). Exploring age and gender differences in ICT cybersecurity behaviour. Human Behavior and Emerging Technologies, 2022, 2693080.
https://doi.org/10.1155/2022/2....
6.
Chow, P. K. (2025). A comparison of Chinese and Hong Kong business students’ attitudes towards business ethics (Doctoral dissertation, Open Research Newcastle).
https://hdl.handle.net/1959.13....
7.
Clark, D., Tanner, T., Pham, L. N. T., Lau, W. K., & Nguyen, L. D. (2020). Attitudes toward business ethics: Empirical investigation on different moral philosophies among business students in Vietnam. International Journal of Business Governance and Ethics, 14(2), 123-142.
https://doi.org/10.1504/IJBGE.....
8.
Czaińska, K. (2018). Nieetyczne postawy biznesmena, pracodawcy i pracownika: porównanie wyników badań z lat 2010 i 2018 [Unethical attitudes of a businessman, employer and employee: A comparison of findings from 2010 and 2018]. Zeszyty Naukowe Uniwersytetu Przyrodniczo--Humanistycznego, seria Administracja i Zarządzanie, 45(118), 23-33.
9.
Danilov, A. N., Grishchenko, Z. M., & Shchelkova, T. V. (2017). Pokolenie Z: raskol traditsii ili pereshifrovka kul’tury [Generation Z: Split of traditions or recoding of culture]. Zhurnal Belorusskogo gosudarstvennogo universiteta. Sotsiologiya, (1), 109–118.
http://elib.bsu.by/bitstream/1....
10.
Dhirani, L. L., Mukhtiar, N., Chowdhry, B. S., & Newe, T. (2023). Ethical dilemmas and privacy issues in emerging technologies: A review. Sensors, 23(3), 1151.
https://doi.org/10.3390/s23031....
11.
Dolińska-Weryńska, D. (2016). Motywacje i potrzeby pracowników pokolenia Y w gospodarce opartej na wiedzy [Motivations and needs of Generation Y employees in a knowledge-based economy]. Zeszyty Naukowe. Organizacja i Zarządzanie/Politechnika Śląska, 92, 31-47.
12.
Dolot, A. (2018). The characteristics of Generation Z. E-mentor, 2(74), 44-50.
13.
Espejo, L., Perez, N., Mendoza, C., & Gagarín, Y. (2025). A systematic review on unique characteristics of generation Z and their impact on purchasing decisions. Journal of Ecohumanism, 4(1), 12-25.
14.
Filatrovi, E. W. (2021). The Understanding of Millennials Generation. International Journal of Economics, Business and Accounting Research (IJEBAR), 2(1), 865-873.
16.
Gajda, J. (2017). Oczekiwania przedstawicieli pokolenia Z wobec pracy zawodowej i pracodawcy [Expectations of Generation Z regarding work and employers]. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 491, 158-171.
17.
Gratton, L. (2011). Workplace 2025-What will it look like? Organizational Dynamics, 40(4), 246-254.
18.
Gulova, A., Eryilmaz, I., & Ispirli, D. (2013). Attitudes towards business ethics: an empirical study on Turkish senior business students. International Proceedings of Economics Development and Research, 65(9), 42-47.
19.
Hofstede, G., Hofstede, G. J., Minkov, M., & Durska, M. (2011). Kultury i organizacje: zaprogramowanie umysłu [Cultures and organizations: Software of the mind]. Polskie Wydawnictwo Ekonomiczne.
20.
Hongell, L., Tigerstedt, Ch., Ludlum, M., McKee, V., & Conklin, M. (2025). Ethical attitudes of Finnish college students: The ATBEQ and the effects of gender and religion. SSRN.
https://doi.org/10.2139/ssrn.5....
22.
Husted, E., & Just, S. N. (2022). The Politics of Trust: How trust reconciles autonomy and solidarity in alternative organizations. Organization Theory, 3(2), 1-19.
https://doi.org/10.1177/263178....
24.
Hysa, B. (2016). Zarządzanie różnorodnością pokoleniową [Managing generational diversity]. Zeszyty Naukowe Politechniki Śląskiej. Seria: Organizacja i Zarządzanie, 97, 385-398.
25.
Jakubowski, M., & Masiukiewicz, A. (2018). Rynek pracy w usługach IT-przegląd [The labour market in IT services: A review]. Zeszyty Naukowe Uczelni Vistula, 59(2), 42-59.
26.
Jorgensen, B. (2003). Baby Boomers, Generation X and Generation Y? Policy implications for defence forces in the modern era. Foresight, 5(4), 41-49.
28.
Kian, T. S., & Yusoff, W. F. W. (2012). Generation X and Y and their work motivation. Proceedings of the International Conference on Technology Management, Business and Entrepreneurship, 396-408.
30.
Konkel, W. (2023). Oczekiwania młodego pokolenia na rynku pracy [Expectations of the young generation in the labour market]. Zeszyty Studenckie „Nasze Studia”, 13, 224-238.
31.
Kutera, M. (2016). Etyczne aspekty zwalczania nadużyć finansowych [Ethical aspects of combating financial fraud]. Prace Naukowe Uniwersytetu Ekonomicznego we Wrocławiu, 436, 174-185.
32.
Lasthuizen, K., Huberts, L., Lepistö, T., Vlahović, T., & de Graaf, G. (2023). A cross-country comparison of gender and age differences in the ethical judgment of employees and managers. Administrative Sciences, 13(5), 136.
https://doi.org/10.3390/admsci....
33.
Lipset, S. M. (1995). Homo politicus: Społeczne podstawy polityki [Homo politicus: Social foundations of politics]. PWN.
34.
Maha, V. N. A., Tj, H. W., & Wahyoedi, S. (2025). The influence of transformational leadership on career development of generation Y and Z employees mediated by job satisfaction at PT. VCN. MES Management Journal, 4(2), 677-684.
35.
Moore, R. S., & Radloff, S. E. (1996). Attitudes towards business ethics held by South African students. Journal of Business Ethics, 15(8), 863-869.
36.
Neumann, Y., & Reichel, A. (1987). The development of attitudes toward business ethics questionnaire (ATBEQ): Concepts, dimensions, and relations to work values (Working Paper). Department of Industrial Engineering and Management, Ben Gurion University of the Negev.
37.
Nguyen, L. D. (2015). Would taking ethics course and having business law training make a difference in the attitudes towards business ethics? An examination of business students in the U.S. In J. O. Okpara (Ed.), 2015 BAASANA International Conference proceedings (pp. 106–110). Baruch College, City University of New York
38.
Nguyen, T. N. D., Tran, H. Y., Nguyen, G. H. M., Nguyen, Y. K., & Dinh, H. T. M. (2025). Narcissism, Social Media Addiction, Self-Esteem, and Haxeco Traits: Exploring Influences on Life Satisfaction Among Generation Z. Psychology Research and Behavior Management, 18, 419-434.
https://doi.org/10.2147/PRBM.S....
39.
Ozturk, U., & Yildirim, E. (2023). The evaluation of generation Z in innovation of career success: comparative analysis with generation Y. Marketing i Menedžment Innovacij, 14(2), 115-126.
40.
Peredy, Z., Vigh, L., Wei, Q., & Jiang, M. (2024). Analysing generation Z communication attitudes, values and norms. Acta Periodica (Edutus), 30, 4-19.
41.
Preble, J. F., & Reichel, A. (1988). Attitudes toward business ethics of future managers in the U.S. and Israel. Journal of Business Ethics, 7(12), 941-949.
42.
Reiss, T. (2025). Ethics matters: Understanding their impact on individuals, organizations, and society [Preprint]. Social Science Research Network.
https://doi.org/10.2139/ssrn.5...
43.
Sadłowska-Wrzesińska, J., & Gruszka, J. (2017). Kompetencja etyczna-kluczowy element projakościowych aspektów zarządzania bezpieczeństwem pracy [Ethical competence as a key element of pro-quality aspects of occupational safety management]. Zeszyty Naukowe Politechniki Poznańskiej. Organizacja i Zarządzanie, 72, 187-198.
44.
Serafin, K. (2005). Kulturowy aspekt etyki biznesu [The cultural aspect of business ethics]. Studia Ekonomiczne, 35, 69-82.
45.
Strzelecki, A. (2005). Etyka kierownika w administracji publicznej [Ethics of a manager in public administration]. In B. Sprengel & A. Strzelecki (Eds.), Urzędnik w administracji publicznej [A public administration officer] (pp. 77-101). Wyższa Szkoła Humanistyczno-Ekonomiczna we Włocławku.
46.
Stylec-Szromek, P. (2018). Sztuczna inteligencja-prawo, odpowiedzialność, etyka [Artificial intelligence: Law, responsibility, ethics]. Zeszyty Naukowe Politechniki Śląskiej. Organizacja i Zarządzanie, 123, 501-509.
47.
Stylianou, A. C., Winter, S. J., Niu, Y., Giacalone, R. A., & Campbell, M. (2013). Understanding the behavioral intention to report unethical IT practices: The role of Machiavellianism, gender, and computer expertise. Journal of Business Ethics, 117(2), 333-343.
https://doi.org/10.1007/s10551....
48.
Treviño, L. K., & Weaver, G. R. (2003). Managing Ethics in Business Organizations: Social Scientific Perspectives. Stanford University Press.
49.
Turek, D. (2011). Czy etyka w zarządzaniu może przeciwdziałać nieetycznemu postępowaniu pracowników? [Can ethics in management prevent unethical employee behaviour?]. Organizacja i Kierowanie, 144(1), 99-115.
50.
Verma, S., & Garg, N. (2023). Exploring intergenerational differences in technology-oriented ethical behavior. Kybernetes, 52(6), 2164-2180.
https://doi.org/10.1108/K-09-2....
51.
Wasiluk, A. (2024). Różnice w postawach wobec etyki biznesu kobiet i mężczyzn z pokolenia Z [Differences in attitudes toward business ethics among Generation Z women and men]. In B. Buchelt (Ed.), Zarządzanie ludźmi wobec wyzwań technologicznych i społeczno-demograficznych [People management facing technological and socio-demographic challenges] (pp. 123-140). CeDeWu.
52.
Winter, S. J., Stylianou, A. C., & Giacalone, R. A. (2004). Individual differences in the acceptability of unethical information technology practices: The case of Machiavellianism and ethical ideology. Journal of Business Ethics, 54(3), 275-296.
https://doi.org/10.1007/s10551....
53.
Yanitskiy, M. S., Seryy, A. V., & Braun, O. A. (2020). Generation Z Value Preferences And Their Sociocultural Determinants. European Proceedings of Social and Behavioural Sciences, 1211-1218.
https://doi.org/10.15405/epsbs....