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This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.

Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.

The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.

Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.

To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.

Academics and businesses alike have begun to recognise sustainability as a vital component of supply chain competitive advantage in recent years. Inconclusive results have been found in empirical studies of sustainable supply chain management (SSCM) that have ignored contextual variables concerning the dynamic role of firm capability in favour of testing alternative assumptions about the effect of various elements of the triple bottom line (TBL) on firm performance outcomes. The present study examines whether and how firm capabilities mediate the connection between SSCM, from a TBL standpoint, and firm financial performance outcomes.

Using the stakeholder theory, the study employed 325 survey responses from firms operating in different industries in Ghana (a less-researched context but one that plays a key role regarding SSCM practices) and the partial least squares structural equation model (PLS-SEM) technique to simultaneously assess the relationships amongst the variables.

It was discovered that the connections between all the TBL facets of SSCM practices and firm performance are positive and significant, and these relationships are mediated by firm capabilities.

By examining the underlying variables and relationships that contribute to the establishment of the rather complex relationship between SSCM practices from a TBL perspective and the performance of a firm, the research contributes to current knowledge on SSCM practices, firm capabilities and firm performance.

Performance problems in the public sector (PS) necessitate adaptation due to the sector’s uniqueness. Purposeful leadership (PL) may resolve PS adaptive performance (AP) problems. However, there is a paucity of research on the influence of PL on AP. Using data from three large PS organisations in Ghana, this research explores the relationship between PL and AP through job satisfaction (JS) and organisational identification (OI). It also explores the moderating effect of organisational integrity (IN) on the PL–JS and PL–OI relationships.

This paper created and tested a research model using the responses of 875 public servants in Smart PLS 4. Contract fulfilment and perceived organisational support functioned as control factors influencing JS (an intervener). Perceived procedural justice and psychological need satisfaction serve as control factors for OI (another intervener). Age, sex, tenure, education and job position were used as control variables in AP. To assess the role of moderation, we utilised the product indicator approach, and to estimate the role of mediation, we used variance accounted for (VAF). A significance level of 5% was established.

As anticipated, this study found that PL and AP had a significantly positive connection (t = 2.229, p = 0.000, β = 0.138). Both JS (VAF = 27.37%) and OI (VAF = 39.21%) partially mediated this connection. IN positively moderated the PL–JS (t = 4.249, p = 0.000, β = 0.165) and PL–OI (t = 3.704, p = 0.002, β = 0.099) connections.

This paper provides a theoretical and empirical understanding of the PL–AP relationship, how this relationship is facilitated and how the PL–JS and PL–OI relationships are strengthened. It provides a roadmap for upcoming scholars to test the hypotheses in diverse PS contexts globally to broaden the field of leadership. It will be insightful to show how JS and OI jointly mediate this relationship and the potential mediating role of job embeddedness in further studies.

Human resource (HR) practices in PS organisations, such as selecting, leadership enhancement initiatives, promotions, training and performance evaluations, must be guided by a “values-driven strategy” if leadership is to find, cultivate and keep employees capable of devising innovative strategies to manage unforeseen circumstances at work. The leaders are required to demonstrate the values of their organisations in order to set up a role model.

This study highlights the obstacles that purposeful leaders have the potential to mitigate, as well as the prospects that they might offer. It shows the essence for PS organisations to uphold and maintain high integrity standards as their hallmark.

This paper is the first to create and test a research model that shows the relationship between PL and AP. It also shows the different mechanisms (JS and OI) that make this effect possible, as well as the good work environment (i.e. IN) that allows the PL–JS and PL–OI relationships to grow.