[mspcommentary]

Although ethics are involved, the abstract says that the conflicting importance does not come from ethics vs KPIs, but from the fact that the ethical constraints are given as instructions, whereas the KPIs are goals.

You might, for example, say "Maximise profits. Do not commit fraud". Leaving ethics out of it, you might say "Increase the usability of the website. Do not increase the default font size".