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The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.

The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.

This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.

The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.

The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.

Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.

This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.

We articulate cycles of creative storying and data analysis and the wonder that motivated the project by detailing our reading, thinking and writing processes to contribute to the conceptual and practical literature on collaborative writing as method.

This paper documents a process of collaborative writing as method that produced a co-written fictional narrative that evokes questions about schooling.

Our process began with world-building for our fictional future, creating characters to serve as a lens for analysis. From our discussions of the data, we crafted a plotline to present our themes in coherent story. As we explored and shared our readings, interdisciplinarity shaped our project in unique ways.

Throughout, our collaboration and fiction-writing opened spaces for wonder, interdisciplinarity and joy that may inspire other researchers to engage in collaborative and/or creative writing processes.

Adding to the rich literature of arts-based research methods, we contribute our reflections on the pragmatics of incorporating reading, writing and thinking for collaboration and creative writing as qualitative research methods for document analysis.

Technology 4.0 comes with a challenge to understand the degree of users’ willingness to adopt a digital transformation. Metaverse, being a digital transformation, enables real-world activities in the virtual environment, which attracts organizations to adopt the new fascinating technology. This paper thus explores the uses and gratification factors affecting user adoption and recommendation of metaverse from the management perspective.

The study adopts a mixed approach where structural topic modeling is used to analyze tweets about the metaverse, and the themes uncovered from structural topic modeling were further analyzed through data collection using structural equation modeling.

The analyses revealed that social interaction, escapism, convenient navigability, and telepresence significantly affect adoption intent and recommendation to use metaverse, while the trendiness showed insignificance. In the metaverse, users can embody avatars or digital representations, users can express themselves, communicate nonverbally, and interact with others in a more natural and intuitive manner.

This paper contributes to research as it is the first of its kind to explore the factors affecting adoption intent and recommendation to use metaverse using Uses and Gratification theory in a mixed approach. Moreover, the authors performed a two-step study involving both qualitative and quantitative techniques, giving a new perspective to the metaverse-related study.

This paper seeks to deepen and improve our understanding of business ethics in services by developing a typology that reconciles and integrates disparate and often conflicting ideas and viewpoints while providing practical guidance for ethical decision-making.

The paper examines current theoretical approaches in ethics to provide an understanding of the ethical theories, how they have been applied and how they have evolved in businesses and marketing. It discusses conceptual issues related to ethical dilemmas and the available typologies.

Based on the axioms of the Triple-A Framework for Ethical Service Research, the Typology of Ethical Dilemmas in Services (TEDS) is proposed. The typology identifies three types of dilemmas based on four dimensions considering all service interactions guided by normative ethics (virtue, deontological and consequentialism).

The proposed DILEMMAS process illustrates the practical application of TEDS.

This paper extends the ethics and services literature by offering a novel theoretical and practical approach to addressing ethical dilemmas. TEDS is authentic, advances our knowledge and applies to all service organizations that aim to manage ethical dilemmas effectively.

This study explores the integration of Artificial Intelligence (AI) within family businesses. It seeks to understand how family-owned enterprises navigate the adoption of AI technologies amidst balancing traditional business values and the imperatives of digital transformation. The research addresses the gap in the existing literature by providing insights into the strategic, operational and cultural dynamics influencing AI adoption in family businesses, highlighting the unique challenges and opportunities they face in leveraging AI for competitive advantage while preserving their legacy.

Employing a qualitative research design, this study utilizes semi-structured interviews with key stakeholders in Turkish family businesses actively engaging in AI projects. Purposive sampling was adopted to ensure a diverse representation of industries and AI adoption stages. The interviews aimed to capture in-depth insights into the motivations, strategies and outcomes of AI integration within these enterprises. Thematic analysis was conducted on the interview transcripts to identify recurring themes and patterns, providing a nuanced understanding of the factors driving AI adoption decisions in the context of family business values and traditions.

The findings reveal that family businesses in Turkey perceive AI as a strategic tool to enhance operational efficiency and customer engagement. However, integrating AI technologies is often met with challenges, including resource constraints, digital literacy gaps and concerns over maintaining family legacy. Notably, businesses that successfully navigate AI adoption tend to employ tailored strategies that align with their core values, involving key family members in the decision-making process and fostering a culture of innovation. The study also highlights the importance of ethical considerations and governance in ensuring AI initiatives resonate with the family business ethos.

The study’s reliance on qualitative interviews within a single country context limits the generalizability of the findings. Future research could expand the geographical scope and incorporate quantitative methods to validate the identified themes across broader populations. Additionally, exploring the impact of generational differences within family businesses on AI adoption could offer more profound insights. The study underscores the need for a more nuanced understanding of the interplay between technology and tradition in family businesses, suggesting avenues for further investigation into how these enterprises can leverage AI to foster innovation while preserving their legacy.

This research offers practical guidance for family businesses contemplating AI integration. It emphasizes the importance of aligning AI strategies with family values and involving stakeholders across generations in the adoption process. The findings suggest that family businesses can benefit from investing in digital literacy and fostering a culture open to technological innovation. Additionally, the study highlights the need for robust governance structures to navigate ethical considerations in AI adoption. By adopting a strategic approach to AI integration, family businesses can enhance their competitiveness without compromising their core values, ensuring long-term sustainability and success in the digital era.

Integrating AI in family businesses has significant social implications, particularly regarding employment and preserving the family legacy. The study suggests that thoughtful AI adoption can contribute to job creation and skill development, counteracting concerns over job displacement. Moreover, by leveraging AI to align with their core values, family businesses can reinforce their role as stewards of social and economic stability within their communities. This research underscores the potential of AI to support the intergenerational transfer of knowledge and values, fostering innovation while preserving the unique cultural heritage of family enterprises.

This study contributes to the emerging literature on AI adoption in family businesses by exploring the Turkish context. It fills a gap in the literature by examining the unique challenges and opportunities family businesses face in integrating AI, highlighting the interplay between technological innovation and traditional values. The research offers valuable insights into tailored strategies for successful AI adoption that respect the legacy and ethos of family enterprises. By focusing on the socio-cultural dimensions of technology integration, this study enriches our understanding of how family businesses can navigate digital transformation while preserving their identity.

To increase charitable donations, not-for-profit organisations sometimes include a pre-giving incentive such as a monetary gift alongside a request to donate. Little is known about how monetary pre-giving incentives impact subsequent donation intentions, particularly for young consumers who are an important market for the not-for-profit sector. Using the principles of reciprocity, this paper aims to examine whether the value of monetary pre-giving incentives induces obligation (i.e. a negative psychological state) and/or gratitude (i.e. a positive psychological state) and whether this subsequently impact young consumers’ initial donation amount and future donation intention.

This research uses a one-factor, three-level between-subjects experimental design (n = 274) to test the effect of different values of pre-giving incentives on gratitude, obligation, initial donation amount and future donation intentions of young consumers.

Higher value pre-giving incentives increase young consumers’ experience of obligation and subsequent donation intention as well as future donation intention. Unexpectedly, gratitude towards the organisation was not influenced by the value of the pre-giving incentive but did increase obligation.

This research highlights an ethical tension about the use of pre-giving incentives to solicit donations from young consumers: while this strategy is effective, it activates an obligation that can negatively impact young consumers’ wellbeing. As such, it also contributes to extending the limited empirical examination of the ethics of fundraising. Theoretically, this research extends understanding of the distinct but simultaneous mechanisms of gratitude and obligation, which has not received sufficient research attention, generated by the norm of reciprocity within the not-for-profit context.

This study aims to determine how the applications of blockchain technology (BT) can play a crucial role in managing financial flows in the humanitarian supply chain (HSC) and what benefits and challenges are associated with BT in a humanitarian setting.

The present study used a qualitative research approach, incorporating a systematic literature review and conducting semi-structured interviews with 12 experts in the fields of humanitarian operations, supply chain management, fintech and information technology.

The findings show that the humanitarian sector has the potential to reap significant benefits from BT, including secure data exchange, efficient SCM, streamlined donor financing, cost-effective financial transactions, smooth digital cash flow management and the facilitation of cash programs and crowdfunding. Despite the promising prospects, this study also illuminated various challenges associated with the application of BT in the HSC. Key challenges identified include scalability issues, high cost and resource requirements, lack of network reliability, data privacy, supply chain integration, knowledge and training gaps, regulatory frameworks and ethical considerations. Moreover, the study highlighted the importance of implementing mitigation strategies to address the challenges effectively.

The present study is confined to exploring the benefits, challenges and corresponding mitigation strategies. The research uses a semi-structured interview method as the primary research approach.

This study adds to the existing body of knowledge concerning BT and HSC by explaining the pivotal role of BT in improving the financial flow within HSC. Moreover, it addresses a notable research gap, as there is a scarcity of studies that holistically cover the expert perspectives on benefits, challenges and strategies related to blockchain applications for effective financial flows within humanitarian settings. Consequently, this study seeks to bridge this knowledge gap and provide valuable insights into this critical area.

In response to the dynamic demands of the contemporary business landscape, this study critically examines the pivotal role of ethical leadership in shaping employee’s innovative behavior within organizations. Our research delves into the nuanced interplay between ethical leadership, psychological well-being and innovative work behavior. Drawing from the principles of social exchange theory, our study addresses a critical gap in the literature by exploring the mediating role of psychological well-being in the relationship between ethical leadership and employees' innovative work behavior.

In this quantitative research, data were collected from 384 employees and their direct supervisors in Pakistan’s IT sector using “Google Forms” through a convenience sampling method facilitated by the “LinkedIn” platform. Additionally, the study applied a two-stage structural equation modeling approach, first to assess the uni-dimensionality, and subsequently, to evaluate the proposed hypotheses.

The research results unveiled a robust and positive impact of ethical leadership on innovative work behavior, operating through both direct and indirect pathways mediated by psychological well-being. Intriguingly, the moderating role of perceived organizational support adds depth to our understanding, revealing nuanced conditions under which ethical leadership influences employees' well-being and, subsequently, their innovative contributions.

Beyond theoretical contributions, our study provides practical insights for managers seeking to leverage employees' innovative work behavior for organizational success. By emphasizing ethical leadership as a catalyst, we advocate for its integration into HRM practices. However, recognizing the contextual nature of organizational support, our findings underscore the importance of adaptable leadership strategies to maximize positive outcomes.

Grounded in the principles of social exchange theory, this research marks a pioneering effort to shed light on the link between ethical leadership and innovative work behavior through the mediation of psychological well-being. Additionally, this study makes a valuable contribution to the current body of knowledge by investigating the contingent influence of perceived organizational support on the relationship between ethical leadership and employees' psychological well-being.

This study aims to uncover the constraints of automation and the affordances of augmentation related to implementing artificial intelligence (AI)-powered systems across different task types: mechanical, thinking and feeling.

Qualitative study involving 45 interviews with various stakeholders in artistic gymnastics, for which AI-powered systems for the judging process are currently developed and tested. Stakeholders include judges, gymnasts, coaches and a technology vendor.

We identify perceived constraints of automation, such as too much mechanization, preciseness and inability of the system to evaluate artistry or to provide human interaction. Moreover, we find that the complexity and impreciseness of the rules prevent automation. In addition, we identify affordances of augmentation such as speedier, fault-less, more accurate and objective evaluation. Moreover, augmentation affords to provide an explanation, which in turn may decrease the number of decision disputes.

While the unique context of our study is revealing, the generalizability of our specific findings still needs to be established. However, the approach of considering task types is readily applicable in other contexts.

Our research provides useful insights for organizations that consider implementing AI for evaluation in terms of possible constraints, risks and implications of automation for the organizational practices and human agents while suggesting augmented AI-human work as a more beneficial approach in the long term.

Our granular approach provides a novel point of view on AI implementation, as our findings challenge the notion of full automation of mechanical and partial automation of thinking tasks. Therefore, we put forward augmentation as the most viable AI implementation approach. In addition, we developed a rich understanding of the perception of various stakeholders with a similar institutional background, which responds to recent calls in socio-technical research.

The organizational environment can influence how employees experience meaningfulness. This study examines the mediating role of meaningful work between organizational ethical climates and the affective well-being of employees. We also test for the moderating role of self-regulatory traits in this relationship.

Partial least squares – structural equation modelling (PLS-SEM) was employed to test the hypothesized model using responses from 430 working professionals. Recommended robustness checks were conducted before model assessment and hypotheses testing.

The findings suggest that a caring ethical climate is positively related to affective well-being. Meaningful work dimensions, i.e. unity with others, inspiration and balancing tensions partially mediate the relationship between the caring climate and affective well-being. Integrity with self and balancing tensions fully mediate the negative effect of an instrumental climate on affective well-being. Positive mediation of unity with others and negative mediation of reality were observed between a law and code climate and affective well-being. Moderating effects of self- and other-orientation and self-monitoring were also observed.

The study presents significant insights, however, a few limitations must be discussed. The study has relied on cross-sectional data which may be addressed in future studies.

In times when organizations are spending in large amounts in ensuring meaningful work and employee well-being, this study suggests internal mechanisms that can bring positive impact in employees' work life. Leaders should assess how employees perceive the ethical climate of the organization in order to provide better meaningful work opportunities to the workforce.

Having meaningful work and experiencing affective well-being are significant for a collective betterment of society. Meaningful work encourages individuals in identifying how their work if affecting the society. A affectively happy workforce is essential in building a mentally healthy society.

This study contributes to the investigation of organizational factors that help employees find meaning in their work. Based on ethical climate theory, this study highlights how organizations can redesign and modify their ethical climates to provide opportunities for employees to experience meaningful work and improve their affective well-being.