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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.

Project-based organizations (PBOs) face challenges to enhance employee work engagement because of dynamic and constant role configuration. Accordingly, this study aims to explore how ethical leadership enhances employee work engagement from a sensemaking perspective.

This study used a questionnaire-based quantitative research design to collect data from 194 full-time employees in PBOs. The data were analyzed via partial least squares-structural equation modeling (PLS-SEM) technique to test hypotheses.

The findings show a positive relationship between ethical leadership and work engagement. Additionally, the relationship between ethical leadership and work engagement is mediated by two sensemaking mechanisms, i.e. goal commitment and prosocial.

This study deepens the understanding of how ethical leadership enhances work engagement in PBOs by providing two sensemaking mechanisms. By exploring the sensemaking process through which ethical leaders help employees construct identity, the findings contribute to the current literature on how ethical leadership enhances work engagement in PBOs.

This study aims to investigate how social entrepreneurial role models influence social entrepreneurial self-efficacy, social entrepreneurial intent and social entrepreneurial action, with moral obligation as a moderator.

A cross-sectional survey of 261 pupils in the South African province of the Eastern Cape was used in the research study. Structural equation modeling was used to test hypotheses.

The research revealed that having social entrepreneurial role models has a positive impact on both social entrepreneurial self-efficacy and social entrepreneurial intent. In addition, a connection was found between social entrepreneurial intent and entrepreneurial action. The influence of moral obligation was found to be a positive and a significant moderator. Moreover, the association between social entrepreneurial role models and social entrepreneurial intent was mediated by social entrepreneurial self-efficacy.

The findings are not generalizable to nonstudent samples because students constituted the sample for gathering data. Future study therefore requires considering nonstudents to generalize the outcomes. This research should be replicated in other South African provinces and other developing countries for comparative outcomes.

Since social entrepreneurial role models have been practically linked to social entrepreneurship intent and entrepreneurial efficacy, understanding the factors that influence student’s decision to start a social enterprise is critical in South Africa to develop targeted interventions aimed at encouraging young people to start new businesses. Policymakers, society and entrepreneurial education will all benefit from the findings.

This study contributes to bridging the knowledge gap as it investigates how social entrepreneurial role models influence social entrepreneurial self-efficacy, social entrepreneurial intent and social entrepreneurial action, with moral obligation as a moderator. Encouraging social entrepreneurship among South African youth would also help address societal issues. This is a pioneering study in the context of an emerging economy such as South Africa, where social entrepreneurship is so integral.

Business schools play a significant role in providing individuals with the ability to adapt to constantly changing environments. Such agile organizations require deans who, as leaders, possess the knowledge and attributes of astute and responsible executives. In this regard, the measurement of the attributes of leadership paves the way for evaluating a leader’s options process. In this study, we measure the attributes of leadership to pave the way for evaluating a leader’s decision-making process.

The rich data included the opinions of 93 university professors from seven countries: Iran, India, China, France, the UK, Canada and the USA. In appraising the responses, the authors considered the nationality and the development level of each participant’s country and continent. In this study, the authors developed an online questionnaire based on the best-worst method (BWM). By performing a one-way analysis of variance (ANOVA), the authors also determined the significant statistical differences of the scientific communities through the lenses of authentic leadership, leader-member exchange and social identity and leadership.

The results provide evidence of transparency, measured as the most important criterion for leading a business school, i.e. knowledgeable deanship. Furthermore, the findings reveal a meaningful difference between developed and developing countries in the context of an authentic leadership pillar.

This paper contributed to the literature in five major ways as follows: The authors investigated the attitudes of scientific communities from different countries, business schools, BWM, dean selection and leadership evaluation.By means of the BWM, the authors measured the criteria culminating in the selection of a knowledgeable leader for a business school.The authors compared and contrasted the attitudes of scientific communities in developing countries vis-à-vis those in developed ones.The authors addressed the differences and similarities among countries in relation to the selection of a knowledgeable business school leader.The authors provided beneficial insights by addressing the different perspectives of researchers on the weights of the criteria involved in the selection procedure for a business school dean.

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how companies can be held accountable for ensuring the responsible use of their space assets. It will also briefly consider how such assets should be taxed, and the cost/benefit analyses required to justify the considerable expense of supporting this emerging space industry.

This paper adopts theoretical bioethics methodologies to explore issues of normative ethics and the formulation of moral rules to govern individual, collective and institutional behaviour. Specifically, it considers social justice and social contract theory, consequentialist and deontological accounts of ethical evaluation. It also draws on sociological and organisational literature to discuss Dowling and Pfeffer’s (1975) and Suchman’s (1995) theories of pragmatic, cognitive and moral legitimacy as they may be applied to off-world mining regulations and the handling of space assets.

The findings of this conceptual paper indicate there is both a growing appetite for tighter resource extraction regulations to address climate change and wealth concentration globally, and an opportunity to establish and legitimise new ethical norms for commercial activity in space that can avoid some of the challenges currently facing fossil fuel divestment movements on Earth.

By adopting methodologies from theoretical bioethics, sociology and business studies, including applying a legitimacy lens to the issue of off-world mining, this paper synthesises existing knowledges from these fields and brings them to the new context of the future space resource economy.

The study aims to explore the mediating role of flow at work and moderating role of creative self-efficacy in the relationship between authentic leadership and innovative work behavior.

The study collected data from 315 employees working in the service sector through survey design. Data analysis was done through structural equation modeling.

The findings revealed that authentic leadership is related to flow at work and innovative work behavior. Flow at work was also found to be related to innovative work behavior. Flow at work was found to mediate the relationship between authentic leadership and innovative work behavior. The study also confirmed the moderating role of creative self-efficacy in the relationship between authentic leadership and innovative work behavior.

The study unearthed the previously unexplored mediating role of flow at work linking authentic leadership to innovative work behavior. Additionally, it is the first study that explicated how creative self-efficacy moderates the relationship between authentic leadership and innovative work behavior; the relationship between the two is stronger when creative self-efficacy is high.

Despite an emerging interest in constructive deviance, the exploration of its antecedents is still limited, particularly from an ethical perspective. This study aims to uses moral disengagement theory to investigate how team identification, moral justification and team environmental instability interact to affect employee constructive deviance.

With survey data collected in two waves from 315 employees of 49 work teams in five service companies in China, this study develops four hypotheses and tests them through hierarchical linear model.

The survey results support the complete mediating effect of moral justification on the positive impact of team identification on constructive deviance. They also confirm the moderating effect of environmental instability on the relationship between team identification, moral justification and constructive deviance.

This study explores the sources of constructive deviance at team level from the ethical decision-making perspective and reveals the mechanism and contingency factors in the relationship between identity and constructive deviance. In practice, the study findings imply that managers should encourage their employees to cultivate their identification with their team and align their moral justification with the team’s norms especially when the team faces turbulent environment.

This study aims to analyze the evolution and current state of talent management in learning organizations and the design of managerial curricula, highlighting the challenges and opportunities in the context of a rapidly changing global business environment.

A narrative literature review was conducted, tracing the conceptual evolution of learning organizations. Seminal works emphasizing continuous learning and transformation were highlighted, and the progression of managerial education was analyzed, from its early focus on ethics and soft skills to its current emphasis on sustainability, digital literacy and experiential learning.

The research reveals challenges in balancing foundational knowledge with emerging competencies in curriculum design. Tensions are evident in maintaining relevance in rapidly changing, globally interconnected environments. Notable limitations include the trade-offs in innovation and the need to cater to diverse student demographics.

This review uniquely synthesizes developments at the intersection of curriculum innovation, organizational learning and curriculum design, offering valuable insights for institutions aiming to nurture talent for modern learning organizations.

Relational contracting is increasingly being applied to complex and uncertain construction projects. However, it has proved hard to achieve stable performance and industry-level learning in this field. This paper employs an institutional perspective to analyze how legitimacy for relational contracting has been produced and challenged in Denmark, Finland, Norway and Sweden, including implications for dissemination and learning.

A collaborative case study design is used, where longitudinal accounts of the developments in relational contracting over more than 25 years in four Nordic countries were developed by scholars based in each country. The descriptions are underpinned by literature sources from research, practice and policy.

The countries share similar problem perceptions that have triggered the de-institutionalization of traditional contracting practices. Models and policies developed elsewhere are important sources of knowledge and legitimacy. Most countries have seen pendulum movements, where dissemination of relational contracting is followed by backlashes when projects fail to meet projected outcomes. Before long, however, relational contracting tends to re-emerge under new labels and in slightly new forms. Such a proliferation of concepts presents further obstacles to learning. Successful institutionalization is found to rely on realistic goals in combination with broad competence development at the organizational and industry levels.

In seeking inspiration from other countries, policymakers should go beyond contract models to also consider strategies to manage industry-level learning.

The paper provides a unique longitudinal cross-country perspective on the field of relational contracting. As such, it contributes to the small stream of literature on long-term institutional change in the construction sector.

This chapter is one of five chapters dedicated to anti-racism, specifically focusing on its conceptual foundations. Drawing from critical scholarship on ideas that have inspired political debates and policies about racism, I address key questions pertaining to anti-racism as an idea, policy framework and as a catalyst for sociopolitical action. This chapter engages with the fundamental principles that underpin anti-racism endeavours, ranging from community engagement to political activism and civil rights movements. It critically examines the ongoing debates on whether the goals of anti-racism, such as racial justice and dismantling of institutional racism/privilege, align with existing sociopolitical order. In addition, this chapter contributes to anti-racism scholarship that has evolved over the past five decades, by synthesising how anti-racism relates to various societal goals. Furthermore, this discussion incorporates themes such as the promotion of tolerance, equality, social justice and recognition within the context of anti-racism.