Work

Beyond Codes of Conduct: Shared Values for Digitalization

Year: 2026

Type: article

Abstract: This commentary introduces the Shared Values for Digitalization , developed by a task force of the Association for Information Systems (AIS) to guide IT professionals, educators, and students in addressing the ethical and professional challenges emerging from digital transformation. Recognizing the limitations of rigid codes of conduct in a dynamic and globally diverse digital landscape, the commentary discusses seven shared values–professional competence, trustworthiness, respect for intellectual property, privacy and confidentiality, inclusiveness, social good, and environmental sensitivity. Rather than prescribing rules, these values serve as reflective guides that encourage discernment, dialogue, and responsible action across contexts. While many students encounter ethics coursework, the Shared Values are aimed at a distinct need: professional judgment in socio-technical design and governance decisions where technical choices reshape what is measurable, contestable, and consequential. The commentary further outlines a structured process for navigating conflicts among values and illustrates its application through two cases involving artificial intelligence (AI)-driven, content moderation and data anonymization. Finally, it discusses strategies for embedding these shared values within the broader information systems community–through teaching, research, and professional practice–to cultivate ethical awareness and moral judgment in the age of digitalization.

Source: ACM Transactions on Management Information Systems

DOI: 10.1145/3810951

Authors: Indranil Bardhan, Jan Damsgaard, Gwanhoo Lee, Suprateek Sarker, Edgar A. Whitley, Heng Xu