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<article xmlns:xlink="http://www.w3.org/1999/xlink">
  <front>
    <journal-meta>
      <journal-title-group>
        <journal-title>M. Henninger, Government information: Literacies, behaviours and practices,
Government Information Quarterly.</journal-title>
      </journal-title-group>
    </journal-meta>
    <article-meta>
      <article-id pub-id-type="doi">10.1016/j.giq.2016.12.003</article-id>
      <title-group>
        <article-title>An examination of three ethical perspectives on IT practitioners' intentions to implement accessibility in IT artifact design</article-title>
      </title-group>
      <contrib-group>
        <contrib contrib-type="author">
          <string-name>Juho-Pekka Mäkipää</string-name>
          <email>juho-pekka.makipaa@uwasa..fi</email>
          <xref ref-type="aff" rid="aff0">0</xref>
        </contrib>
        <contrib contrib-type="author">
          <string-name>Jyri Naarmala</string-name>
          <email>jyri.naarmala@uwasa.fi</email>
          <xref ref-type="aff" rid="aff0">0</xref>
        </contrib>
        <aff id="aff0">
          <label>0</label>
          <institution>University of Vaasa, School of Technology and Innovations</institution>
          ,
          <addr-line>Wolffintie 32 65200 Vaasa</addr-line>
          ,
          <country country="FI">Finland</country>
        </aff>
      </contrib-group>
      <pub-date>
        <year>2023</year>
      </pub-date>
      <volume>34</volume>
      <issue>2017</issue>
      <fpage>0000</fpage>
      <lpage>0002</lpage>
      <abstract>
        <p>Accessibility is a goal that information technology (IT) practitioners strive to achieve when creating IT artifacts for universal use. Designing accessible IT artifacts involves paradigms that encompass typical actions IT practitioners are expected to take. However, meeting user requirements within limited time and budget constraints is challenging and may raise ethical conflicts. In this paper secondary data from seven sample studies was analyzed and reasons why practitioners consider accessibility were collected. These collected views were then compared against three ethical theories: consequentialist ethics, deontological ethics, and virtue ethics to understand the ethical phenomena surrounding the accessibility design of IT artifacts. Preliminary findings suggest the three ethical perspectives seem connected to reasons influencing practitioners' intentions to implement accessibility. It seems that ethical conflict may occur in the relationship between intrinsic and extrinsic reasons. This paper encourages deeper discussion on the question of how to improve ethicality, guidance, and facilitation towards the right decisions in ethical dilemmas in IT artifact development.</p>
      </abstract>
      <kwd-group>
        <kwd>eol&gt;Digital accessibility</kwd>
        <kwd>ethics</kwd>
        <kwd>IT artifact design1</kwd>
      </kwd-group>
    </article-meta>
  </front>
  <body>
    <sec id="sec-1">
      <title>1. Introduction</title>
      <p>
        Information technology (IT) practitioners involved in the development of information
systems (IS) — including e.g. web developers, user experience (UX) practitioners, web designers,
webmasters, and their superiors — make numerous decisions and assumptions, both implicit
and explicit, when creating IT artifacts [
        <xref ref-type="bibr" rid="ref1">1</xref>
        ]. They acquire the knowledge needed to design the
system (epistemological assumptions), and those that relate to their view of the social and
technical world (ontological assumptions) [
        <xref ref-type="bibr" rid="ref1">1</xref>
        ]. Accessibility is one goal that IT practitioners,
hereafter practitioners, strive to achieve when creating IT artifacts for universal use.
Designing accessible IT artifacts involves paradigms that encompass typical actions practitioners are
expected to take. Practitioners, for instance, should collaborate with users and employ
appropriate methods (e.g., participatory design) to understand and address users' needs [
        <xref ref-type="bibr" rid="ref2 ref3 ref4 ref5">2-5</xref>
        ].
Practitioners should comply with laws and regulations related to accessibility and follow
guidelines that extend beyond these regulations [
        <xref ref-type="bibr" rid="ref6 ref7">6,7</xref>
        ]. Design outputs should be evaluated
against these guidelines [
        <xref ref-type="bibr" rid="ref8 ref9">8,9</xref>
        ]. Additionally, practitioners should design and assess the
compatibility of IT artifacts with assistive technologies [
        <xref ref-type="bibr" rid="ref10 ref11 ref12">10–12</xref>
        ]. Finally, practitioners should
consider company policy, time constraints, budget, and their own capabilities, including their
knowledge and expertise, when implementing accessibility measures.
      </p>
      <p>
        From the practitioners’ perspective, the design process involves pragmatic, ethical, and
moral questions [
        <xref ref-type="bibr" rid="ref13">13</xref>
        ]. Pragmatic questions relate to efficacy and effectiveness: Does the
system work and perform its intended functions? Does the system meet the owners'
longterm aspirations? Are all other requirements considered in the same way as legal
requirements? Ethical questions involve compatibility with stakeholders' values, and moral
questions address whether the system is fair and just for all affected [
        <xref ref-type="bibr" rid="ref13">13</xref>
        ]. Ultimately,
practitioners have an obligation to inscribe desirable values in IT artifacts [14]. Users,
however, vary widely in their abilities, and their needs are diverse. Meeting user
requirements within limited time and budget constraints is challenging and may raise
ethical conflicts— “Ethical conflict occurs when people perceive that their duties toward one
group are inconsistent” [15 p.215]. Nevertheless, ethical values have been described as a
fundamental part of IS practice, indicating that “human ethical values are inherently embedded
in the design of IS artifacts” [14].
      </p>
      <p>
        Examining ethical viewpoints in accessibility design is crucial in the field of IS, because
ethical conflicts may influence the actions that practitioners take when creating systems or
technologies. McKay et al. [16] emphasized the importance of a socio-technical perspective,
integrating both human-centered and construction-centered design knowledge for creating
artifacts that fit their context of use. They suggest that understanding the context of an IS
artifact is crucial. Similarly, Lyytinen and Newman [17] identified possible imbalances
among components like actors, technology, tasks, and structure, which can lead to user
issues such as misunderstanding, operational difficulties, or lack of acceptance.
Additionally, factors like individual characteristics, task nature, external environment, and
support systems influence these user conditions [18]. Notably, the codes of ethics of both,
the Association for Computing Machinery (ACM) and the Association for Information
Systems (AIS) state: “Technologies and practices should be as inclusive and as accessible as
possible, and [computing professionals / AIS members] should take action to avoid creating
systems or technologies that disenfranchise or oppress people.” [19,20]. Additionally, it is
confirmed that there is a serious lack of research being undertaken regarding the ethical
dimension of the IS field [
        <xref ref-type="bibr" rid="ref13">13,21</xref>
        ] However, in practice, web accessibility represents a promising
strategy to improve usability and UX for all user groups [
        <xref ref-type="bibr" rid="ref5">5,22</xref>
        ].
      </p>
      <p>This paper was inspired by the work of Mäkipää &amp; Vartiainen [23]. Mäkipää &amp; Vartiainen
[23] investigated what motivates web practitioners to promote accessibility and their
challenges during accessibility development. They examined these aspects from intrinsic and
extrinsic viewpoints but ignored ethical viewpoints. For this paper, we used the same
seven sample studies that Mäkipää &amp; Vartiainen [23] inspected. Then, we compared the
reasons why practitioners consider accessibility against three ethical theories:
consequentialist ethics, deontological ethics, and virtue ethics to understand the ethical
phenomena surrounding the accessibility design of IT artifacts. As a preliminary result, the
three ethical perspectives seem to be connected to reasons that influence practitioners'
intentions to implement accessibility. Analysis indicates that ethical conflict may occur in the
relationship between intrinsic and extrinsic reasons. This paper raise questions on how to
improve ethicality, guidance, and facilitation on the right decisions in ethical dilemmas in web
development.</p>
      <p>The remainder of this paper is organized as follows. In the next section, theoretical
foundations of ethics and accessibility are elaborated. This is followed by the method and a
review of selected sample studies. The paper concludes with a discussion and concluding
remarks.</p>
    </sec>
    <sec id="sec-2">
      <title>2. Three philosophical perspectives of ethics and web accessibility development</title>
      <p>
        There are three major general and philosophical perspectives of ethical theories which
can be considered consequentialist ethics, deontological ethics, and virtue ethics [
        <xref ref-type="bibr" rid="ref13">13,14</xref>
        ].
Consequentialist ethics aims to make decisions that will benefit and provide the greatest good
for the widest number of people. The rightness or wrongness of an action is determined by
how much hedonistic consequential benefit is derived from the action. The aim is to
maximize pleasure and minimize pain [
        <xref ref-type="bibr" rid="ref13">13,14</xref>
        ]. In accessibility research and practice, the widely used
standard ‘Ergonomics of Human-System Interaction’ (ISO 9241-11:2018) by the International
Organization for Standardization (ISO) defines accessibility as:
“The extent to which products, systems, services, environments, and facilities can be
used by people from a population with the widest range of user needs, characteristics, and
capabilities to achieve identified goals in identified contexts of use” [24].
      </p>
      <p>In reference to this definition, the overarching aim of accessibility can be viewed as a
consequentialist approach to ethics.</p>
      <p>
        Deontological ethics underscore the principle that all individuals should be treated
with dignity and respect. Within deontological ethics, it is believed that we have a duty to
act in a certain way. The morality of an action is determined by existing rules. These rules,
which represent duties in terms of respecting another individual’s rights, must be adhered to,
and an act is considered ethical if it aligns with these rules [
        <xref ref-type="bibr" rid="ref13">13,14</xref>
        ]. Rights are established by
society and are deemed ethically correct and valid, as they are endorsed by a large population.
For instance, the Convention on the Rights of Persons with Disabilities (CRPD) defines
accessibility in Article 9:
“… appropriate measures to ensure to persons with disabilities access, on an equal
basis with others, to the physical environment, to transportation, to information and
communications, including information and communications technologies and
systems, and to other facilities and services open or provided to the public, both in urban
and in rural areas” [25].
      </p>
      <p>The convention also agrees that state parties should promote the design, development,
production, and distribution of accessible information at the early stages of information and
communication technology processes [25]. To foster the promotion of accessibility,
legislation (e.g. European Union (EU) directive) forces public services to develop their
online services including websites and mobile applications. Accessibility requirements for
web and mobile in the directive are based on EN standard “Accessibility requirements
suitable for public procurement of ICT products and services in Europe” [26]. The total
foundation of accessibility requirements composition comes from the World Wide Web
Consortium, Web Accessibility Initiative as a Web Content Accessibility Guidelines (WCAG).
WCAG requirements are set to three levels: A (lowest), AA, and AAA (highest) levels. EN
standard and EU directive both recommend the following level AA in their regulations.
These requirements are meant for all documents and software that are web pages or
documents and software that are embedded, rendering, or intended to be rendered with the
web pages [26].</p>
      <p>
        Virtue ethics judge not the ethicality of actions, but rather the ethicality of individuals
[14]. While consequentialism and deontology are ethical theories that focus on actions
themselves, virtue ethics centers on how one can become a good person. In virtue ethics,
decisions are made considering the virtues that are favored [27]. Virtue ethics emphasizes the
idea that we should strive to be good people and do just good acts [
        <xref ref-type="bibr" rid="ref13">13,14</xref>
        ]. However, there has
always been an inherent tension among these three broad schools of ethical approaches.
Despite some philosophers’ attempts to unite certain aspects of these theories, the field of
philosophical ethics considers them to be radically different from each other [14]. Rogerson et al.
[21] discussed what it is to be an ethical IS professional. They proposed principles that
describe an ethos of professionalism within IS: (1) “develop a socially responsible culture within
work which nurtures moral individual action”; (2) “consider and support the well-being of all
stakeholders”; (3) “account for global common values and local cultural differences”; (4)
“recognize social responsibility is beyond legal compliance and effective fiscal management”; (5)
“ensure all business processes are considered from a social responsibility perspective”; and (6)
“be proactive rather than reactive”. [16 p.89]
      </p>
      <p>
        Previous research on accessibility has primarily emphasized its inclusion in the design or
testing phases of software development [
        <xref ref-type="bibr" rid="ref14">28,29</xref>
        ]. Most of these studies focus on user groups
with visual impairments, with limited literature available discussing other disabilities such as
hearing and cognitive disabilities [
        <xref ref-type="bibr" rid="ref14">28,29</xref>
        ]. When it comes to design practices, WCAG [
        <xref ref-type="bibr" rid="ref15">30</xref>
        ]
appears to be the primary reference for accessibility guidelines and design issues [
        <xref ref-type="bibr" rid="ref14">29</xref>
        ]. WCAG is
also widely used as a reference model in the development of accessibility assessment tools
[
        <xref ref-type="bibr" rid="ref14">29</xref>
        ]. However, a practical conflict exists between WCAG and the full inclusion of
accessibility. Despite WCAG being considered the standard in practice, it has been criticized in
research for only addressing approximately half of the needs of users with visual [
        <xref ref-type="bibr" rid="ref16">31</xref>
        ].
Therefore, compliance with WCAG alone does not guarantee a satisfying UX [
        <xref ref-type="bibr" rid="ref17">32</xref>
        ], indicating that
making an IT artifact accessible requires more than just adherence to existing laws and
and standards. Nevertheless, a study by Inal et al. [
        <xref ref-type="bibr" rid="ref18">33</xref>
        ], suggests that the primary motivator
for adopting accessibility practices remains government laws and policies.
      </p>
    </sec>
    <sec id="sec-3">
      <title>3. Methodology</title>
      <p>As a preliminary examination, seven sample studies (See Table 1.) identified by [23]
were reviewed from the literature to examine ethical viewpoints. The sample studies
included 1925 respondents.
144 Visualization designers, data scientists, academics/teachers, students, data</p>
      <p>journalists, and hobbyists.
175 Webmasters.
417 Non-professional practitioners of online content.</p>
      <p>
        Considering a qualitative content analysis [
        <xref ref-type="bibr" rid="ref24">39</xref>
        ], in vivo coding was utilized to derive
sample studies participants’ viewpoints of what influence their actions to implement
accessibility. The reasons were then collected and analyzed against three ethical theories
using abductive reasoning [40], where the aim was to find the most likely conclusion. The
following three parameters were used for the interpretation:
(1) Reasons as consequentialist ethics, which intentionally aim for actions that yield
hedonistic consequentialist benefits, maximizing pleasure and minimizing pain for the
greatest number of people [
        <xref ref-type="bibr" rid="ref13">13,14</xref>
        ].
(2) Reasons as deontological ethics, which are influenced by certain rules such as
laws, policies, etc., or other factors that instill a sense of duty in practitioners,
guiding them to act accordingly [
        <xref ref-type="bibr" rid="ref13">13,14</xref>
        ].
(3) Reasons as virtue ethics, which are not about actions per se, but rather about the
thought processes behind the actions that make individuals feel like they are being
good people [
        <xref ref-type="bibr" rid="ref13">13,14,27</xref>
        ].
      </p>
    </sec>
    <sec id="sec-4">
      <title>4. Preliminary findings</title>
      <p>
        After reviewing sample studies, reasons beyond practitioners’ intention to implement
accessibility are identified and illustrated in Table 2. These are followed by the interpretation of
what type of ethical approach these reasons represent.
Producing accessible online content is a great idea. - Providing
accessible online content is a good thing to do. - I like the idea
of producing accessible online content - It is worthwhile to
produce accessible online content [
        <xref ref-type="bibr" rid="ref22">37</xref>
        ]
It is human responsibility to support equality through equal
access in any domain of life [
        <xref ref-type="bibr" rid="ref20">35</xref>
        ]
Some personal association towards providing widespread
access that made them value visualization accessibility. [
        <xref ref-type="bibr" rid="ref20">35</xref>
        ]
Project team members’ personal motivation [
        <xref ref-type="bibr" rid="ref18">33</xref>
        ]
Ethical aspects [
        <xref ref-type="bibr" rid="ref18">33</xref>
        ]
Product quality (‘If benefits for all user groups are highlighted,
Web Accessibility is much more likely to be considered’) [
        <xref ref-type="bibr" rid="ref5">5</xref>
        ]
‘Accessibility benefits all types of people regardless their
abilities and situations are very strongly supported by all’ [
        <xref ref-type="bibr" rid="ref23">38</xref>
        ]
Organization gains good reputation by following ethical and
social responsibility principles [
        <xref ref-type="bibr" rid="ref18">33</xref>
        ]
The project focused on reaching more people [
        <xref ref-type="bibr" rid="ref18">33</xref>
        ]
‘Accessibility now needs to be shifted targeting the general
end-users and is important for every project’ [
        <xref ref-type="bibr" rid="ref19">34</xref>
        ]
‘Accessibility could be integrated into current projects as a
competitive functionality’ [
        <xref ref-type="bibr" rid="ref19">34</xref>
        ]
Users actively promote their needs (perceived as subjective
norm) [
        <xref ref-type="bibr" rid="ref5">5</xref>
        ]
The target users included people with disabilities and special
needs [
        <xref ref-type="bibr" rid="ref18">33</xref>
        ]
Knowing that users with visual impairment are using their site
would influence [
        <xref ref-type="bibr" rid="ref21">36</xref>
        ]
Many empathized with visually impaired users as they or
someone they knew needed special assistance in other
situations. [
        <xref ref-type="bibr" rid="ref20">35</xref>
        ]
It was enforced by the law [
        <xref ref-type="bibr" rid="ref18">33</xref>
        ]
Government requirements would influence the most [
        <xref ref-type="bibr" rid="ref21">36</xref>
        ]
‘When it comes to whether legislation is the main motivator to
adopt accessibility, responses are evenly divided although no
strong positions are held’ [
        <xref ref-type="bibr" rid="ref23">38</xref>
        ]
Company policies [
        <xref ref-type="bibr" rid="ref18">33</xref>
        ]
It was required by the customer [
        <xref ref-type="bibr" rid="ref18">33</xref>
        ]
Organization required to follow web development standards
which help build accessible products [
        <xref ref-type="bibr" rid="ref18">33</xref>
        ]
Influence of
external
community
Business
pressure
Part of role
      </p>
      <p>
        Organization required to take into account web accessibility in
that project [
        <xref ref-type="bibr" rid="ref18">33</xref>
        ]
Outside pressure from management or clients would influence
[
        <xref ref-type="bibr" rid="ref21">36</xref>
        ]
Community context: People who are important to me believe
that I should produce accessible online content. - People who
are important to me encourage me to produce accessible
online content - People who are important to me don't care if I
produce accessible online content [
        <xref ref-type="bibr" rid="ref22">37</xref>
        ]
Business pressures motivate to achieve short-term goals
rather than the longer-term or indirectly profitable work of
accessibility [
        <xref ref-type="bibr" rid="ref19">34</xref>
        ]
Web Accessibility is a part of professional role [
        <xref ref-type="bibr" rid="ref5">5</xref>
        ]
Providing accessibility features is a standard step in the design
process [
        <xref ref-type="bibr" rid="ref20">35</xref>
        ]
‘Accessibility design should not be an independent activity but
intertwined with many software artefacts and activities’ [
        <xref ref-type="bibr" rid="ref19">34</xref>
        ]
      </p>
      <p>Summing up the findings, the main reasons can be identified from the sample studies.
First, the reasons that practitioners encounter can be divided into intrinsically and
extrinsically influencing reasons (See Figure 1.). Intrinsic reasons are those thoughts and
values that practitioners personally have, and which vary depending on the individual. Extrinsic
reasons are those which influence practitioners’ thoughts and work expectations, and vary
depending on the context (e.g. company policies).</p>
      <p>
        Intrinsic reasons include personal motivation, perceived benefits for all, improved product
quality and company reputation, and knowing that the target users included people with
disabilities. Personal motivation contains the interest and attitude that accessibility is a good
thing, and it is something that a person wants to do [
        <xref ref-type="bibr" rid="ref18 ref22">33,37</xref>
        ]. Accessibility can be seen
ethically as a human responsibility to support equality [
        <xref ref-type="bibr" rid="ref18 ref20">33,35</xref>
        ]. Personal motivation is
interpreted as virtue ethics because it reveals individuals thinking and intentions according to
accessibility. Perceived benefits for all, improved product quality, and company reputation
include consequentialist thinking to improve product quality by applying accessibility which
will have benefits for all users, and which will reach more people [
        <xref ref-type="bibr" rid="ref18 ref19 ref23 ref5">5,33,34,38</xref>
        ]. These reasons
are aiming intentionally for the actions that have a hedonistic consequentialist benefit to the
widest number of people regardless of their abilities. There were also ideas that accessibility
could be used as a competitive functionality [
        <xref ref-type="bibr" rid="ref19">34</xref>
        ] which reveals also deontological thinking
that there is a competition that gives the input that makes practitioners feel that they have a
duty, and they should apply accessibility. Practitioners also believe that following ethical and
social responsibilities by applying accessibility will improve the company's reputation [
        <xref ref-type="bibr" rid="ref18">33</xref>
        ],
which can be seen as a virtue. Knowing that the target users included people with disabilities is
the reason that can be perceived from two ethical perspectives. First, it can be perceived as
deontological ethics, which refers to the perception that practitioners feel social pressure
from others and therefore considers the inclusion of users as a duty they must do [
        <xref ref-type="bibr" rid="ref18 ref5">5,33</xref>
        ].
Second, this reason can be perceived as virtue ethics. This refers to the extent to which
practitioners emphasize users with disabilities [
        <xref ref-type="bibr" rid="ref20 ref21">35,36</xref>
        ].
      </p>
      <p>
        Extrinsic reasons include requirements by the legislation, requirements by company or client,
influence of external community, and business pressure. All these reasons are interpreted as
deontological ethics because these are caused by certain rules that make practitioners feel that
they have a duty, and they should act accordingly. Requirements by the legislation such as
complying with WCAG guidelines is many times the reason that influences practitioners
most [
        <xref ref-type="bibr" rid="ref18 ref21 ref23">33,36,38</xref>
        ]. A similar perception is felt when company management or clients have
accessibility requirements and place pressure [
        <xref ref-type="bibr" rid="ref18 ref21">33,36</xref>
        ]. The external community's influence refers
to the extent to which a developer is a member of the community on a related topic and
perceives expectations by the community members to promote accessibility. This is interpreted
as extrinsic input that causes the feeling of duty. This is, however, caused by an individual's
own choice and therefore cannot be generalized. Like the influence by company policy,
practitioners perceive business pressure that can influence practitioners to target short-term goals
rather than the long-term work of accessibility [
        <xref ref-type="bibr" rid="ref19">34</xref>
        ].
      </p>
      <p>
        Reasons that can be interpreted as well as intrinsic and extrinsic refer to the role
practitioners feel they have. For example, the sense that accessibility is a part of
practitioners’ role can be personally perceived by practitioners themselves [
        <xref ref-type="bibr" rid="ref19 ref20 ref5">5,34,35</xref>
        ] which
refers to virtue. On the other hand, they may believe that the role and position that they
represent include an expectation and responsibility to act toward accessibility which refers to
duty and deontological ethics.
      </p>
    </sec>
    <sec id="sec-5">
      <title>5. Discussion</title>
      <p>Based on the three ethical theories approaches, this paper collates and illustrates the
interconnection between the reasons that influence practitioners’ intentions to implement
accessibility and accessibility paradigms. The main contribution of this paper is the illustration
(Figure 1.) of the ethicality of accessibility paradigms and their interconnection to practitioners’
intentions to implement accessibility. The illustration shows the relevance and a concern in
the ethical management of accessibility in IS development. The question is how to derive the
ethics of accessibility paradigms to ensure a holistic view of the development of accessibility
of information systems in IT development context.</p>
      <p>As a second contribution, this work collated the main reasons that influence
practitioners’ intentions to implement accessibility which can be divided into intrinsically and
extrinsically influencing reasons. Intrinsic and extrinsic reasons are important to understand
because ethical conflict may occur in the relationship between them. If deontological reasons
and causes, such as requirements of law and management, etc., are perceived as inconsistent
or inadequate towards one group that is prioritized by the intrinsic reasons of the
practitioners, it may cause an ethical conflict.</p>
      <sec id="sec-5-1">
        <title>5.1. Implications to research</title>
        <p>All three ethical perspectives open research streams for future research in accessibility.
For example, consequentialist perspective that aims for hedonistic consequentialist benefit to
the widest number of people, raises an important question on how designing accessibility for
certain group of users affect perception of accessibility, moreover, usability for the other
groups. This refers also to other ethical questions on how to define majority and minority
among different users.</p>
        <p>
          Rights and duties are important in deontological ethics and must be followed [14].
Requirements by law oblige deontological reasons on practitioners, who must then apply those
in their work – but in practice they are not adequate to cover the needs of the people [
          <xref ref-type="bibr" rid="ref16">31</xref>
          ].
Therefore, collaboration with users is necessary. It is evident that people, either users or
practitioners in this context may perceive tasks, behavior of technology, or organizational
structures differently which may lead to misunderstanding, operational difficulties, or lack of
acceptance [17].
        </p>
        <p>Chatterjee et al. [14] developed an artifact that enabled practitioner groups to conduct
ethical collaboration. Similarly, ethical collaboration with users should be investigated and
guided to enable practitioners to conduct user-sensitive design systematically covering the
rights. Virtue is a sense of good person. This paper argues that training could influence
practitioners' virtues. However, this should be investigated empirically to understand the real
impact of training and how the knowledge gained through it is eventually applied.</p>
      </sec>
      <sec id="sec-5-2">
        <title>5.2. Implications to practice</title>
        <p>To improve the realization of accessibility, it is necessary to take actions (accessibility
paradigms) that are and have a consequentialist and deontological effect, and the actions that
influence practitioners’ attitude toward accessibility, thus their virtue.</p>
        <p>
          In practice, consequentialist actions can be achieved by supporting practitioners to
collaborate and involve users (including users with disabilities and non-disabled users) with
appropriate methods (e.g. participatory design) in the design and evaluation processes.
Within this collaboration, practitioners can extract and understand users’ actual needs [
          <xref ref-type="bibr" rid="ref2 ref3 ref4 ref5">2–5</xref>
          ]
which are not necessarily covered by guidelines or standards. Moreover, if collaborative users
represent various user groups (including assistive technology users) the outcome is more
likely to be efficient considering the widest range of user needs and the compatibility of
assistive technology [
          <xref ref-type="bibr" rid="ref10 ref11 ref12 ref2">2,10–12</xref>
          ].
        </p>
        <p>
          To support the deontological approach, management should provide training and
manuals that cover laws and the knowledge of the practices on how to comply with
guidelines. Management should encourage and support practitioners’ skills to comply with
laws and regulations related to accessibility and guidelines beyond these regulations. [
          <xref ref-type="bibr" rid="ref6 ref7">6,7</xref>
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management understand that practitioners have to consider company policy, time
constraints, budget, and their own capability to perform acts for accessibility (practitioners’
knowledge and expertise) as well. Therefore, cooperation with practitioners to find a
consensus on these issues is helpful. Engaging a diverse range of stakeholders besides
practitioners, such as line managers, copywriters, and policymakers, to make accessibility a
reality has an effect on attitude and commitment to promoting accessibility [41,42], thus it
can affect practitioners’ virtues benefiting accessibility.
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      </sec>
    </sec>
    <sec id="sec-6">
      <title>6. Conclusions</title>
      <p>Better understanding of consequentialist, deontological, and virtue ethics of accessibility
paradigms could improve ethics of accessibility of information systems. Practitioners have
intrinsic and extrinsic reasons that influence their intention to implement accessibility. Intrinsic
reasons include personal motivation, perceived benefits for all, improved product quality and
company reputation, and knowing that the target users included people with disabilities.
Extrinsic reasons include requirements by the legislation, requirements by company or client,
influence of external community, and business pressure. Reasons that can be as intrinsic, as
well as extrinsic, refer to the role that practitioners feel they have. Ethical conflict may occur
in the relationship between intrinsic and extrinsic reasons.</p>
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paradigms to ensure a holistic view of the development of accessibility of information
systems in IT development context. The model illustrates ethical approaches of paradigms of
accessibility and interconnection to practitioners’ intention to implement accessibility. This
paper argues that there is relevance and a need for consideration to encompass each ethical
approach in the management of accessibility, so that the main accessibility milestones become
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