Modern information and communication technology (ICT) has greatly changed the way business is conducted. This
change is reflected in all aspects of business operations such as marketing, human resource management, supply chain and operations management, finance and auditing, logistics, consumer relationships, and so on. New infor- mation technologies consequently have impacted human and social lives greatly in both positive and negative ways. Rising ethics issues, with technology innovation and implementation in our everyday business and social lives, have become an emerging problem. Unlike the traditional scope of issues related to ethics, information, and com- munication technology is creating a rather unique set of ethical issues. While technology itself should not be held responsible as the only cause of these emerging issues related to ethics, human agency indeed is the one that takes the initiation. Empowered by advances in information technology as well as information systems, it becomes relatively easy to commit unethical activities with the implicit assumption that they could escape (for example, regulatory agencies) without being caught.