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The purpose of this paper is to examine how robotics program developers perceived the role of emulation of human ethics when programming robots for use in educational settings. A purposive sampling of online robotics program developer professional sites which focused on the role of emulation of human ethics used when programming robots for use in educational settings was included in the study. Content related to robotics program developers’ perceptions on educational uses of robots and ethics were analyzed.

The design for this study was a qualitative summative content analysis. The researchers analyzed keywords related to a phenomenon. The phenomenon was the emulation of human ethics programmed in robots. Articles selected to be analyzed in this study were published by robotics program developers who focused on robots and ethics in the education. All articles analyzed in this study were posted online, and the public has complete access to the studies.

Robotics program developers viewed the importance of situational human ethics interpretations and implementations. To facilitate flexibility, robotics program developers programmed robots to search computer-based ethics related research, frameworks and case studies. Robotics program developers acknowledged the importance of human ethics, but they felt more flexibility was needed in the role of how classroom human ethical models were created, developed and used. Some robotic program developers expressed questions and concerns about the implementations of flexible robot ethical accountability levels and behaviors in the educational setting. Robotics program developers argued that educational robots were not designed or programmed to emulate human ethics.

One limitation of the study was 32 online, public articles written by robotics program designers analyzed through qualitative content analysis to find themes and patterns. In qualitative content analysis studies, findings may not be as generalizable as in quantitative studies. Another limitation was only a limited number of articles written by robotics programs existed which addressed robotics and emulation of human ethics in the educational setting.

The significance of this study is the need for a renewed global initiative in education to promote debates, research and on-going collaboration with scientific leaders on ethics and programming robots. The implication for education leaders is to provide ongoing professional development on the role of ethics in education and to create best practices for using robots in education to promote increased student learning and enhance the teaching process.

The implications of this study are global. All cultures will be affected by the robotics’ shift in how students are taught ethical decision making in the educational setting. Robotics program developers will create computational educational moral models which will replace archetypal educational ethics frameworks. Because robotics program developers do not classify robots as human, educators, parents and communities will continue to question the use of robots in educational settings, and they will challenge robotics ethical dilemmas, moral standards and computational findings. The examination of robotics program developers’ perspectives through different lens may help close the gap and establish a new understanding among all stakeholders.

Four university doctoral faculty members conducted this content analysis study. After discussions on robotics and educational ethics, the researchers discovered a gap in the literature on the use of robots in the educational setting and the emulation of human ethics in robots. Therefore, to explore the implications for educators, the researchers formed a group to research the topic to learn more about the topic. No personal gains resulted from the study. All research was original. All cultures will be affected by the robotics’ shift in how students are taught ethical decision making in the educational setting. Robotics program developers will create computational educational moral models which will replace archetypal educational ethics frameworks. Because robotics program developers do not classify robots as human, educators, parents and communities will continue to question the use of robots in educational settings, and they will challenge robotics ethical dilemmas, moral standards, and computational findings. The examination of robotics program developers’ perspectives through different lens may help close the gap and establish a new understanding among all stakeholders.

The purpose of this paper is to conceptualize how past corporate social responsibility (CSR) affects the occurrence of organizational misconduct by the means of moral licensing.

To this end, the authors conduct a conceptual review and develop a framework illustrating how moral credits and moral credentials (moral licensing) may institutionalize irresponsibility and lead to subsequent misconduct.

The authors propose a conceptual framework that describes the relationship between past CSR and organizational misconduct by the means of moral licensing. Based on initial literature-based findings, this paper provides confirmatory evidence for the authors’ framework and illustrates that past CSR might be used as a moral licensing tool that eventually fosters the occurrence of organizational misconduct.

The authors propose future researchers account for the moral licensing effect when examining the antecedents of misconduct and explore the potential moderators of this effect.

The authors recommend that organizations establish management control systems that specifically address the issue of moral licensing when evaluating CSR initiatives. The authors also propose that organizations should adhere to a consistent CSR strategy that potentially fosters the selection of moral leaders who are not prone to moral licensing.

To the best of the authors’ knowledge, this paper is the first to connect corporate social responsibility, moral licensing and organizational misconduct from a conceptual perspective.

The purpose of this paper is to shed light on and introduce the ethics of earnings management (EM) to researchers and students in the academic community in light of Kohlberg’s theory.

The paper contextualises and analyses the relevant literature to provide insights around the key concepts of the issue of ethics of EM. Therefore, theoretical approach has been adopted by reviewing the literature using a descriptive method. The study suggests relevance of the theory of moral development and reasoning by Kohlberg (1969) as an approach in the process of exploring the background and the reasons behind ethics of managers regarding EM. This theory helps to explain how individuals demonstrate and justify a sense of right or wrong. Thus, the paper is a literature review concluded with a proposed conceptual framework.

The paper provides conceptual insights about the ethics of EM, and it proposes a link between manager’s ethics regarding the phenomenon of EM and the framework of moral reasoning theory by Kohlberg (1969).

The importance and implications of Kohlberg’s theory, in terms of EM, resides within the fact that the theory is concerned with questions about how one ought to act – being as it acknowledges the well-known ethical theories. The work of Kohlberg can be classified as a descriptive analysis to the extent that it attempts to describe individuals’ moral development. This integration of normative and descriptive ethics, in turn, enables the theory to be used to explore managers’ moral reasoning in a more helpful way.

This study argues that in order to address the problems associated with the modern market economy at their core, such as persistent poverty, growing inequality and environmental degradation, it is imperative to re-assess the well-being and moral philosophy underpinning economic thinking. The author attempts to offer a preliminary way forward with reference to the Islamic intellectual tradition.

This study employs content analysis of classical and contemporary Islamic texts on human well-being and economic ethics to derive a conceptual well-being model. The paper is structured in four sections: section one provides an overview of relevant secondary literature on moral economic approaches; section two outlines the main well-being frameworks; section three discusses the concept of human well-being in Islam informed by the Islamic worldview of tawḥīd, the Islamic philosophy of saʿādah, and the higher objectives of Islamic Law (maqās_.id al-Sharīʿah); and finally, section four discusses policy implications and next steps forward.

A conceptual model of human well-being from an Islamic perspective is developed by integrating philosophical insights of happiness (saʿādah) with an objective list of five essential goods: religion (Dīn), self (Nafs), intellect ('Aql), progeny (Nasl) and wealth (Māl) that correspond to spiritual, physical and psychological, intellectual, familial and social, and material well-being, respectively.

Further research is needed to translate this conceptual model into a composite well-being index to inform policy and practice.

This model can be used to review the performance of the Islamic finance sector, not solely in terms of growth and profitability, but in terms of realising human necessities, needs and refinements. It can also provide the basis for the Organisation of Islamic Co-operation (OIC) countries to jointly develop a well-being index to guide national and regional co-operation. More generally, this study highlights the need for research in Islamic economics to be more firmly rooted within Islamic ontology and epistemology, while simultaneously engaging in productive dialogue with other moral schools of economic thought to offer practical solutions to contemporary challenges.

This study offers three aspects of originality. First, by outlining well-being frameworks, it highlights key differences between the utilitarian understanding of well-being underpinning modern economic theory and virtue-based understandings, such as the Aristotelian, Christian and Islamic approaches. Second, it provides a well-being model from an Islamic perspective by integrating the Islamic worldview of tawḥīd, the Islamic philosophy of saʿādah, and the higher objectives of Islamic Law (maqāṣid al-Sharīʿah). Third, it proposes an ethical framework for informing economic policy and practice.

To succeed in today’s dynamic and unpredictable business world, businesses are increasingly required to gain the trust of and inform the society in which they operate about the social and environmental consequences of their actions. Corporations’ claims regarding the responsibility and ethicality of their actions, however, have been shown to be contradictory to some degree. We define corporations’ deceitful implementation of their corporate social responsibility (CSR) policies as pseudo-CSR. We argue that it is the moral characteristics of individuals, i.e. employees, managers and other decision-makers who ignore the CSR policies, which produce pseudo-CSR.

This is a conceptual paper.

The authors conceptualize the gap between true CSR and pseudo-CSR on a cognitive individual level as “moral laxity,” resulting from organization-induced lack of effort concerning individual moral development through ethical discourse, ethical sensemaking and subjectification processes. The absence of these processes prohibits individuals in organizations from constructing ethical identities to inhibit pseudo-CSR activities.

This paper contributes to the literature on CSR by augmenting corporate-level responsibility with the hitherto mostly neglected, yet significant, role of the individual in bridging this gap.

The purpose of this study is to contribute to the discussion surrounding the definition of accounting proposed by Carnegie et al. (2021a, 2021b) and further elaborated by Carnegie et al. (2023) from/under an institutionalist political-economy (IPE) based foundation and to specifically extend this approach to the arena of social and environmental accounting (SEA).

By adopting an IPE approach to SEA, this study offers a critique of the use of the notion of capital to refer to nature and people in SEA frameworks and standards.

A SEA framework based on the capabilities approach is proposed based on the concepts of human capabilities and global commons for the purpose of preserving the commons and enabling the flourishing of present and future generations.

The proposed framework allows the engagement of accounting community, in particular SEA researchers, with and contribution to such well-established initiatives as the Planetary Boundaries framework and the human development reports initiative of the United Nations Development Programme.

Based on the capability approach, this study applies Carnegie et al.’s (2023) framework to SEA. This new approach more attuned to the pursuit of sustainable human development and the sustainable development goals, may contribute to turning accounting into a major positive force through its impacts on the world, expressly upon organisations, people and nature.

This study aims to investigate how domestic and international undergraduate students from a university in Ontario, Canada, defined locally grown food and examined the factors behind their locally grown food purchase intentions.

Questionnaires were distributed in the School of Hospitality, Food, and Tourism Management undergraduate classes. A total of 196 complete surveys were returned. Using multiple regression analysis and theory of planned behavior (TPB) as a theoretical framework with an additional construct, moral norm, proposed hypotheses were tested.

Domestic students narrowly defined locally grown food based on distance (e.g. food grown/raised within 100 km of where a person lives) compared to international students (e.g. food grown in Canada). The multiple regression analysis revealed that 36% of variance in purchase intention is explained by the four independent variables (i.e. student status, attitude, perceived product availability and moral norm), with perceived product availability as the strongest predictor of intention to purchase locally grown food.

The convenience sampling method limitations are as follows. First, the sample size was small for international students. Second, there was a possibility of underrepresentation of certain origins of international student populations. Third, the undergraduate respondents were from the School of Hospitality, Food and Tourism. Finally, another limitation is that the four variables in this study (i.e. attitudes, subjective norms, perceived product availability, and moral norm) only explained 36% of the variance of this model.

Perceived product availability, moral norm and attitude constructs positively influenced the locally grown food purchase intention. A perceived product availability construct revealed the strongest influence in locally grown food purchase intention of students. Particularly, five key questions were created based on the major research findings of this study, which can be used as a guideline for locally grown food providers and farmers when promoting locally grown food to students. These questions include: Where can I find it? When can I find it? Who grows it? How can I benefit others? Why is it good for me?

The results of this study shown that which factors influence locally grown food purchase intention of students. Hence, local restaurateurs and university dining facilities may incorporate these factors in their marketing message to serve students population better who might be interested in buying food products using locally grown ingredients. Research results also allow local farmers to communicate and inform their current and potential student consumers about the advantages of locally grown food. Overall, findings can contribute to economy and business of local community.

Current research findings verified that there is a significant use of a moral norm construct to predict locally grown food purchase intention of students. The moral norm construct positively influenced the locally grown food purchase intention in this study, and this construct seemed useful to predict locally grown food purchase intention of students. Additionally, the research discovered that there were differences in domestic and international undergraduate students' perception in the locally grown food definition.

This study aims to analyse the differences between professional interaction mediated by video conferencing and direct professional interaction. The research identifies diverging interests of office workers for the purpose of addressing work ethical and business ethical issues of professional collaboration, competition, and power in future hybrid work models.

Based on 28 qualitative interviews conducted between November 2020 and June 2021, and through the theoretical lens of phenomenology, the study develops explanatory hypotheses conceptualising four basic intentions of professional interaction and their corresponding preferences for video conferences and working on site.

The four intentions developed on the basis of the interviews are: the need for physical proximity; the challenge of collective creativity; the will to influence; and control of communication. This conceptual framework qualifies a moral ambivalence of professional interaction. The authors identify a connectivity paradox of professional interaction where the personal dimension remains unarticulated for the purpose of maintaining professionality. This tacit human connectivity is intertwined with latent power relations. This plasticity of both connectivity and power in direct interaction can be diminished by transferring the interaction to video conferencing.

The application of phenomenology to a collection of qualitative interviews has enabled the identification of underlying intention structures and the system in which they affect each other. This research identifies conflicts of interests between workers relative to their different self-perceived abilities to persevere in competitive professional interaction. It is therefore able to address consequences of future hybrid work models at an existential and societal level.

This paper aims to present an analysis of the role of financial incentives, moral hazard and conflicts of interests leading up to the 2008 financial crisis.

The study’s analysis has identified common structural flaws throughout the securitization food chain. These structural flaws include inappropriate incentives, the absence of punishment, moral hazard and conflicts of interest. This research sees the full impact of these structural flaws when considering their co-occurrence throughout the financial system. The authors address systemic defects in the securitization food chain and examine the inter-relationships among homeowners, mortgage originators, investment banks and investors. The authors also address the role of exogenous factors, including the SEC, AIG, the credit rating agencies, Congress, business academia and the business media.

The study argues that the lack of criminal prosecutions of key financial executives has been a key factor in creating moral hazard. Eight years after the Great Recession ended in the USA, the financial services industry continues to suffer from a crisis of trust with society.

An overwhelming majority of Americans, 89 per cent, believe that the federal government does a poor job of regulating the financial services industry (Puzzanghera, 2014). A study argues that the current corporate lobbying framework undermines societal expectations of political equality and consent (Alzola, 2013). The authors believe the Singapore model may be a useful starting point to restructure regulatory agencies so that they are more responsive to societal concerns and less responsive to special interests. Finally, the widespread perception is that the financial services sector, in particular, is ethically challenged (Ferguson, 2012); perhaps there would be some benefit from the implementation of ethical climate monitoring in firms that have been subject to deferred prosecution agreements for serious ethical violations (Arnaud, 2010).

The authors believe the paper makes a truly original contribution. They provide new insights via their analysis of the role of financial incentives, moral hazard and conflicts of interests leading up to the 2008 financial crisis.

Considering the relevance of understanding what influences environmentally sustainable consumer choices, the present study aims to examine and synthesize the key determinants factors from literature and outline a new conceptual framework for explaining green purchasing behaviors (GPBs).

A bibliometric analysis was conducted on 161 articles extracted from Web of Science and Scopus databases, which were systematically evaluated and reviewed, and represent the current GPB knowledge base. Content analysis, science mapping and bibliometric analysis techniques were applied to uncover the major theories and constructs from the state-of-the-art.

The evolving debate between altruistic and self-interest consumer motivations reveals challenges for rational-based theories, as most empirical applications are not focused on buying behaviors, but instead either on pro-environmental (non-buying) activities or on buying intentions. From the subset of leading contributions and emerging topics, nine thematic clusters are unveiled in this investigation, which were combined to create the new PSICHE framework with the purpose of predicting GPB: (P)roduct-related factors, (S)ocial influences, (I)ndividual factors, (C)oncerns about the environment, (H)abits and (E)motions.

By uncovering the multiple intervening factors in GPB decision processes, this study will assist practitioners and academics to move forward on how to foster more sustainable consumer behaviors.

The present study provides readers a summary of an unprecedentedly broad collection of papers, from which the key themes are categorized, the domain's intellectual structure is captured and an actionable framework for enhancing the understanding GPB is proposed. Four new thrust areas and a set of future research questions are included.