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To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of teaching ethics using the ethics education toolkit (EET) developed by the International Accounting Education Standards Board on accounting students’ moral judgment.

An experimental design was used to determine the effects of teaching ethics using the EET on moral judgment. Data were obtained using the multidimensional ethics scale questionnaire and analysed with multiple linear regression. Factor analysis was performed to obtain the four moral philosophies defined in the literature.

The results confirm that use of the EET improves the moral judgment of accounting students. The influence of utilitarianism and relativism on moral judgment was reduced, while the students’ ability to recognise violating an unwritten contract as an unethical act was improved. Contrary to expectations, the influence of justice on moral judgment decreased.

The study may benefit academics by showing positive outcomes of EET use. The EET is a well-developed teaching tool, also suitable for educators insufficiently qualified to develop their own ethics courses or facing time constraints.

The EET was developed to support implementation of ethics education in programmes for professional accountants. By investigating the applicability and effects of the tool in higher education, this study aims to develop moral judgment in accounting students before they enter the accounting profession.

This research examines the use simulation, StarPower, as an instrument to teach students about ethics in management and leadership. The paper begins with an overview of sources of learning in leadership and management development and later focuses specifically on the use of simulations. This is followed by a brief explanation of the StarPower simulation and the results of an exploratory study conducted. It was determined that 100% of participants found the activity educational and would recommend using it again in the future. In addition, 96% of the participants responded that StarPower is an effective activity for teaching students about ethical behavior.

Leadership educators are faced with the challenge of preparing students to serve organizations and people in dynamic and ever changing contexts. The purpose of this study was to examine undergraduate leadership students' self-perceived level of moral imagination to make recommendations for moral imagination curricula. Moral imagination is the foundation of moral decision-making, which is critical to develop for aspiring leaders. It also has the potential to develop resilience and hardiness in organizations and people, which is paramount for community sustainability. Students in leadership courses at two universities were surveyed to measure their level of moral imagination in terms of three constructs: reproductive, productive, and creative imagination. One hundred fifty-one leadership students completed the instrument. It was found that participants had moderate moral imagination abilities with their highest scoring abilities in productive imagination. Recommendations lie in educational opportunities, curricula structure, and teaching techniques.

Research into responsible management education has largely focused on the merits, attributes, and transformation opportunities to enhance responsible business school education aims. As such, a prominent part of the literature has occupied itself with examining if responsible management modules are inherently considered a non-crucial element of the curriculum and determining the extent to which business schools have introduced such learning content into their curriculum. However, there has been scant research into how to apply novel teaching approaches to engage students and promote responsible management education endeavours. As such, this paper seeks to address this gap through the development of a teaching framework to support educators in designing effective learning environments focused on responsible management education. We draw on constructivist learning theories and Lego Serious Play (LSP) as a learning enhancement approach to develop a pedagogical framework titled The Educator's LSP Journey. LSP is chosen due to its increasing application in learning environments to help promote critical discourse, and engage with highly complex problems, whether these are social, economic, environmental, or organisational. Therefore, this paper contributes to the responsible management education discourse by providing educators with a practical methodology to support student engagement and co-creation of knowledge by fostering exploratory learning environments and enriching the practices of active learning communities.

The purpose of this paper is to develop a set of elements that Intelligence Community (IC) leadership can use as a framework to transition leadership development courses from the current face-to-face format to the virtual environment. IC employees face unique leadership challenges, and broader application of leadership development is needed. Due to the unique ethical and leadership dilemmas faced by the IC workforce, the unique makeup of the current labor force, the limitations of traditional face-to-face leadership development efforts, and the broad group of stakeholders affected, the IC should transition from face-to-face leadership development to a virtual environment. In this phenomeno logical qualitative study, eight primary themes emerged as important to include in a virtual leadership development course.

This study examined escape rooms as a teaching strategy for developing four leadership competencies associated with communication. The results indicate that escape rooms are an effective teaching strategy for communication competency development in leadership education. One hundred and five participants engaged in an escape room experience followed by a discussion focused on the competencies. The findings indicated a significant positive change from pre-test to post-test in all four student leadership competencies measured, including verbal communication, listening, advocating for a point of view, and conflict negotiation. Leadership educators should consider escape rooms as a pedagogical tool for competency development and may wish to explore alternative serious games to align with their learning objectives.

The aim of this theoretical and conceptual research paper is to give a definition of the concept of corporate citizenship, which together with business ethics and stakeholder management function as foundation of a vision of the UN Sustainable Development Goals (SDGs) for financial institutions and capital markets.

This paper is based on a conceptual methodology which analyzes the main aspects of corporate citizenship with regard stakeholder management and the UN SDGs. In particular there is focus on stakeholder justice, integrity and fairness with regard to stakeholder responsibility at capital markets.

This paper suggests that concepts of corporate citizenship, business ethics, stakeholder justice, integrity and fairness, as well as stakeholder responsibility must be conceived as the basis for an acceptable vision of sustainable development at capital markets.

This paper is a theoretical paper so the paper is limited to the presentation of major concepts from the point of view of business ethics, stakeholder management and SDGs. This is a framework that needs to be developed in specific research and investment practice at capital markets.

This paper provides the basis for developing a good vision of SDGs in financial institutions and capital markets and it demonstrates that the SDGs must be developed as the foundation of ethics of investments and capital markets.

With suggestions of visions of corporate citizenship, business ethics and stakeholder management this paper situates the firm in a social context as a social actor in the context of sustainable development. The business firm is therefore integrated in society and there is a close connection between business and society which needs to be developed in codes and values of ethics of financial institutions capital markets.

The originality and value of this paper is a conceptual formulation of the relation between the concepts of corporate citizenship, business ethics, stakeholder management and SDGs in financial markets. With this the paper refers to earlier research and summarizes concepts from this in a short synthesis.

Cybersecurity vulnerabilities are often due to human users acting according to their own ethical priorities. With the goal of providing tailored training to cybersecurity professionals, the authors conducted a study to uncover profiles of human factors that influence which ethical principles are valued highest following exposure to ethical dilemmas presented in a cybersecurity game.

The authors’ game first sensitises players (cybersecurity trainees) to five cybersecurity ethical principles (beneficence, non-maleficence, justice, autonomy and explicability) and then allows the player to explore their application in multiple cybersecurity scenarios. After playing the game, players rank the five ethical principles in terms of importance. A total of 250 first-year cybersecurity students played the game. To develop profiles, the authors collected players' demographics, knowledge about ethics, personality, moral stance and values.

The authors built models to predict the importance of each of the five ethical principles. The analyses show that, generally, the main driver influencing the priority given to specific ethical principles is cultural background, followed by the personality traits of extraversion and conscientiousness. The importance of the ingroup was also a prominent factor.

Cybersecurity professionals need to understand the impact of users' ethical choices. To provide ethics training, the profiles uncovered will be used to build artificially intelligent (AI) non-player characters (NPCs) to expose the player to multiple viewpoints. The NPCs will adapt their training according to the predicted players’ viewpoint.