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				<title level="a" type="main">An examination of three ethical perspectives on IT practitioners&apos; intentions to implement accessibility in IT artifact design</title>
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							<persName><forename type="first">Juho-Pekka</forename><surname>Mäkipää</surname></persName>
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							<persName><forename type="first">Jyri</forename><surname>Naarmala</surname></persName>
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						<title level="a" type="main">An examination of three ethical perspectives on IT practitioners&apos; intentions to implement accessibility in IT artifact design</title>
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<div xmlns="http://www.tei-c.org/ns/1.0"><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></div>
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<div xmlns="http://www.tei-c.org/ns/1.0"><head n="1.">Introduction</head><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 <ref type="bibr" target="#b0">[1]</ref>. 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) <ref type="bibr" target="#b0">[1]</ref>. 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 <ref type="bibr" target="#b1">[2]</ref><ref type="bibr" target="#b2">[3]</ref><ref type="bibr" target="#b3">[4]</ref><ref type="bibr" target="#b4">[5]</ref>.</p><p>seven sample studies that Mäkipää &amp; Vartiainen <ref type="bibr" target="#b21">[23]</ref> 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></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head n="2.">Three philosophical perspectives of ethics and web accessibility development</head><p>There are three major general and philosophical perspectives of ethical theories which can be considered consequentialist ethics, deontological ethics, and virtue ethics <ref type="bibr" target="#b12">[13,</ref><ref type="bibr" target="#b13">14]</ref>. 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 <ref type="bibr" target="#b12">[13,</ref><ref type="bibr" target="#b13">14]</ref>. 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:</p><p>"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" <ref type="bibr" target="#b22">[24]</ref>. 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 <ref type="bibr" target="#b12">[13,</ref><ref type="bibr" target="#b13">14]</ref>. 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:</p><p>"… 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" <ref type="bibr" target="#b23">[25]</ref>. 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 <ref type="bibr" target="#b23">[25]</ref>. 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" <ref type="bibr" target="#b24">[26]</ref>. 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 <ref type="bibr" target="#b24">[26]</ref>.</p><p>Virtue ethics judge not the ethicality of actions, but rather the ethicality of individuals <ref type="bibr" target="#b13">[14]</ref>. 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 <ref type="bibr" target="#b25">[27]</ref>. Virtue ethics emphasizes the idea that we should strive to be good people and do just good acts <ref type="bibr" target="#b12">[13,</ref><ref type="bibr" target="#b13">14]</ref>. 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 <ref type="bibr" target="#b13">[14]</ref>. <ref type="bibr">Rogerson et al. [21]</ref> 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"; ( <ref type="formula">5</ref>) "ensure all business processes are considered from a social responsibility perspective"; and (6) "be proactive rather than reactive". <ref type="bibr">[16 p.89]</ref> Previous research on accessibility has primarily emphasized its inclusion in the design or testing phases of software development <ref type="bibr" target="#b26">[28,</ref><ref type="bibr" target="#b27">29]</ref>. Most of these studies focus on user groups with visual impairments, with limited literature available discussing other disabilities such as hearing and cognitive disabilities <ref type="bibr" target="#b26">[28,</ref><ref type="bibr" target="#b27">29]</ref>. When it comes to design practices, WCAG <ref type="bibr" target="#b28">[30]</ref> appears to be the primary reference for accessibility guidelines and design issues <ref type="bibr" target="#b27">[29]</ref>. WCAG is also widely used as a reference model in the development of accessibility assessment tools <ref type="bibr" target="#b27">[29]</ref>. 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 <ref type="bibr" target="#b29">[31]</ref>. Therefore, compliance with WCAG alone does not guarantee a satisfying UX <ref type="bibr" target="#b30">[32]</ref>, 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. <ref type="bibr" target="#b31">[33]</ref>, suggests that the primary motivator for adopting accessibility practices remains government laws and policies.</p></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head n="3.">Methodology</head><p>As a preliminary examination, seven sample studies (See Table <ref type="table">1</ref>.) identified by <ref type="bibr" target="#b21">[23]</ref> were reviewed from the literature to examine ethical viewpoints. The sample studies included 1925 respondents.</p></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head>Table 1.</head></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head>Description of the Sample Studies</head><p>Paper ref.</p><p>N Description of the Participants Bi et al. <ref type="bibr" target="#b32">[34]</ref> 380 Web app developers, mobile app developers, and accessibility designers. Inal et al. <ref type="bibr" target="#b25">[27]</ref> 167 UX professionals.</p><p>Joyner et al. <ref type="bibr" target="#b33">[35]</ref> 144 Visualization designers, data scientists, academics/teachers, students, data journalists, and hobbyists. Lazar et al. <ref type="bibr" target="#b34">[36]</ref> 175 Webmasters.</p><p>Nahon et al. <ref type="bibr" target="#b35">[37]</ref> 417 Non-professional practitioners of online content.</p><p>Vollenwyder et al. <ref type="bibr" target="#b4">[5]</ref> 342 Web practitioners in functional testing, management, project management, development, product owner, and visual design. Yesilada et al. <ref type="bibr" target="#b36">[38]</ref> 300 Consultants, practitioners, researchers, and managers specialized in Web accessibility, Human Computer Interaction, Software engineering, Design, Computer science, Business, and UX.</p><p>Considering a qualitative content analysis <ref type="bibr" target="#b37">[39]</ref>, 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 <ref type="bibr" target="#b38">[40]</ref>, where the aim was to find the most likely conclusion. The following three parameters were used for the interpretation:</p><p>(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 <ref type="bibr" target="#b12">[13,</ref><ref type="bibr" target="#b13">14]</ref>. (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 <ref type="bibr" target="#b12">[13,</ref><ref type="bibr" target="#b13">14]</ref>. (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 <ref type="bibr" target="#b12">[13,</ref><ref type="bibr" target="#b13">14,</ref><ref type="bibr" target="#b25">27]</ref>.</p></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head n="4.">Preliminary findings</head><p>After reviewing sample studies, reasons beyond practitioners' intention to implement accessibility are identified and illustrated in Table <ref type="table">2</ref>. These are followed by the interpretation of what type of ethical approach these reasons represent.</p></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head>Table 2.</head><p>Reasons by sample studies that influences practitioner's acts to implement accessibility and interpreted ethical approaches</p></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head>Reason Evidence Interpreted ethical approach Personal motivation</head><p>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 <ref type="bibr" target="#b35">[37]</ref> Virtue It is human responsibility to support equality through equal access in any domain of life <ref type="bibr" target="#b33">[35]</ref> Virtue Some personal association towards providing widespread access that made them value visualization accessibility. <ref type="bibr" target="#b33">[35]</ref> Virtue Project team members' personal motivation <ref type="bibr" target="#b31">[33]</ref> Virtue Ethical aspects <ref type="bibr" target="#b31">[33]</ref> Virtue Perceived benefits for all, improved product quality and company reputation Product quality ('If benefits for all user groups are highlighted, Web Accessibility is much more likely to be considered') <ref type="bibr" target="#b4">[5]</ref> Consequentialist 'Accessibility benefits all types of people regardless their abilities and situations are very strongly supported by all' <ref type="bibr" target="#b36">[38]</ref> Consequentialist Organization gains good reputation by following ethical and social responsibility principles <ref type="bibr" target="#b31">[33]</ref> Virtue The project focused on reaching more people <ref type="bibr" target="#b31">[33]</ref> Consequentialist 'Accessibility now needs to be shifted targeting the general end-users and is important for every project' <ref type="bibr" target="#b32">[34]</ref> Consequentialist 'Accessibility could be integrated into current projects as a competitive functionality' <ref type="bibr" target="#b32">[34]</ref> Consequentialist Deontological Knowing that the target users included people with disabilities Users actively promote their needs (perceived as subjective norm) <ref type="bibr" target="#b4">[5]</ref> </p></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head>Deontological</head><p>The target users included people with disabilities and special needs <ref type="bibr" target="#b31">[33]</ref> Deontological Knowing that users with visual impairment are using their site would influence <ref type="bibr" target="#b34">[36]</ref> Virtue Many empathized with visually impaired users as they or someone they knew needed special assistance in other situations. <ref type="bibr" target="#b33">[35]</ref> </p></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head>Virtue</head></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head>Requirements by the legislation</head><p>It was enforced by the law <ref type="bibr" target="#b31">[33]</ref> Deontological Government requirements would influence the most <ref type="bibr" target="#b34">[36]</ref> Deontological 'When it comes to whether legislation is the main motivator to adopt accessibility, responses are evenly divided although no strong positions are held' <ref type="bibr" target="#b36">[38]</ref> </p></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head>Deontological</head></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head>Requirements by company or client</head><p>Company policies <ref type="bibr" target="#b31">[33]</ref> Deontological It was required by the customer <ref type="bibr" target="#b31">[33]</ref> Deontological Organization required to follow web development standards which help build accessible products <ref type="bibr" target="#b31">[33]</ref> Deontological Organization required to take into account web accessibility in that project <ref type="bibr" target="#b31">[33]</ref> Deontological Outside pressure from management or clients would influence <ref type="bibr" target="#b34">[36]</ref> </p></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head>Deontological</head></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head>Influence of external community</head><p>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 <ref type="bibr" target="#b35">[37]</ref> </p></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head>Deontological</head></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head>Business pressure</head><p>Business pressures motivate to achieve short-term goals rather than the longer-term or indirectly profitable work of accessibility <ref type="bibr" target="#b32">[34]</ref> Deontological</p></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head>Part of role</head><p>Web Accessibility is a part of professional role <ref type="bibr" target="#b4">[5]</ref> Deontological / Virtue Providing accessibility features is a standard step in the design process <ref type="bibr" target="#b33">[35]</ref> Deontological / Virtue 'Accessibility design should not be an independent activity but intertwined with many software artefacts and activities' <ref type="bibr" target="#b32">[34]</ref> Virtue 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 <ref type="figure">1.</ref>). 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></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head>Figure 1. Interconnection between the reasons that influence practitioners' intentions to implement accessibility, ethical approaches, and accessibility paradigms (An arrow represents an effect).</head><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 <ref type="bibr" target="#b31">[33,</ref><ref type="bibr" target="#b35">37]</ref>. Accessibility can be seen ethically as a human responsibility to support equality <ref type="bibr" target="#b31">[33,</ref><ref type="bibr" target="#b33">35]</ref>. 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 <ref type="bibr" target="#b4">[5,</ref><ref type="bibr" target="#b31">33,</ref><ref type="bibr" target="#b32">34,</ref><ref type="bibr" target="#b36">38]</ref>. 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 also ideas that accessibility could be used as a competitive functionality <ref type="bibr" target="#b32">[34]</ref> 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 <ref type="bibr" target="#b31">[33]</ref>, 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 <ref type="bibr" target="#b4">[5,</ref><ref type="bibr" target="#b31">33]</ref>. Second, this reason can be perceived as virtue ethics. This refers to the extent to which practitioners emphasize users with disabilities <ref type="bibr" target="#b33">[35,</ref><ref type="bibr" target="#b34">36]</ref>.</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 <ref type="bibr" target="#b31">[33,</ref><ref type="bibr" target="#b34">36,</ref><ref type="bibr" target="#b36">38]</ref>. A similar perception is felt when company management or clients have accessibility requirements and place pressure <ref type="bibr" target="#b31">[33,</ref><ref type="bibr" target="#b34">36]</ref>. 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 <ref type="bibr" target="#b32">[34]</ref>.</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 <ref type="bibr" target="#b4">[5,</ref><ref type="bibr" target="#b32">34,</ref><ref type="bibr" target="#b33">35]</ref> 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></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head n="5.">Discussion</head><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 <ref type="figure">1</ref>.) of the ethicality of accessibility paradigms and their interconnection to practitioners' intentions to implement accessibility. The illustration shows the 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></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head n="5.1.">Implications to research</head><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 <ref type="bibr" target="#b13">[14]</ref>. 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 <ref type="bibr" target="#b29">[31]</ref>. 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 <ref type="bibr" target="#b16">[17]</ref>.</p><p>Chatterjee et al. <ref type="bibr" target="#b13">[14]</ref> 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></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head n="5.2.">Implications to practice</head><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 <ref type="bibr" target="#b1">[2]</ref><ref type="bibr" target="#b2">[3]</ref><ref type="bibr" target="#b3">[4]</ref><ref type="bibr" target="#b4">[5]</ref> 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 <ref type="bibr" target="#b1">[2,</ref><ref type="bibr" target="#b9">[10]</ref><ref type="bibr" target="#b10">[11]</ref><ref type="bibr" target="#b11">[12]</ref>.</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. <ref type="bibr" target="#b5">[6,</ref><ref type="bibr" target="#b6">7]</ref>. Design outputs should be evaluated against the guidelines <ref type="bibr" target="#b7">[8,</ref><ref type="bibr" target="#b8">9]</ref>. It is important that 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 <ref type="bibr" target="#b39">[41,</ref><ref type="bibr">42]</ref>, thus it can affect practitioners' virtues benefiting accessibility.</p></div>
<div xmlns="http://www.tei-c.org/ns/1.0"><head n="6.">Conclusions</head><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><p>This paper proposes a model intended for managers to derive the ethics of accessibility 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 implemented in the design.</p></div><figure xmlns="http://www.tei-c.org/ns/1.0"><head></head><label></label><figDesc></figDesc><graphic coords="7,85.05,395.26,424.90,236.65" type="bitmap" /></figure>
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