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This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.

This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.

This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.

Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.

This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.

This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they transition into managerial and non-managerial roles.

A total of 425 business students from four universities participated. To determine statistically significant differences between potential managers and non-managers (M&NM), a paired comparison inferential t-test was employed.

The study revealed positive E&SR attitudes among business students. However, it differed from existing literature by finding a significant difference in perceived E&SR importance between aspirants in managerial and non-managerial positions. Notably, non-managerial students exhibited significantly stronger support for these principles.

This study, conducted in an emerging economy, offers a unique perspective by analyzing E&SR perceptions across both potential management and non-management employees. Given the direct and indirect influence employee perceptions have on business performance, this research sheds light on the crucial role of E&SR in management practices. The findings are further substantiated by robust data and include implications for human resource management, along with suggestions for future research directions.

The purpose of this study is to investigate how the attitudes of Russian managers are affected by personal attributes, environmental conditions and also cognitive processes.

Based on social cognitive theory, the authors developed hypotheses and tested them against data collected from 173 Russian managers via an online survey. A linear regression analysis revealed several determinants of ethical attitudes within the Russian context.

The findings suggest that personal values (i.e. political orientation), environmental conditions (i.e. hierarchical level, ownership – state-owned versus private – of the current employer, industry in which a manager works) as well as cognitive processes (i.e. the presence (absence) of multilingualism at the workplace) strongly affect ethical attitudes of Russian managers in several issues related to both job ethics (relations inside the organization) and business ethics (relations outside the organization).

Revealing a positive effect of multilingualism as cognitive process on managers' ethical attitudes, this study calls for incorporating a second lingua franca, for example, English, within the working context.

The study provides an in-depth investigation of the determinants of ethical attitudes in Russia. Conducting a single-country study, the authors are able to reveal locally meaningful determinants that may otherwise be overlooked.

In this systematic review of the literature on women’s entrepreneurship education, this paper aims to examine the current state of the field. The authors analyze publication trends, identify major themes and propose an agenda for future research.

The authors review 363 articles published between 1993 and 2023, to develop a synthesized overview of women’s entrepreneurship education, complete with insights into the journals that have provided the most coverage of this topic, as well as how it has emerged over time.

The authors tracked the evolution of research themes and collaboration networks over a 30-year period. Results show there has been significant growth in research on women’s entrepreneurship education, as evidenced by a surge of publications on the topic and the total number of citations.

The authors categorized and analyzed six thematic clusters within the literature: entrepreneurial intention, ethical perspectives, gender-specific barriers, gender stereotypes, rural entrepreneurship and entrepreneurial self-efficacy. Building on these thematic clusters, this study discusses future research directions to advance the field.

The 170-year-old Master in Business Administration (MBA) program is becoming obsolete and inefficient to address today's real-world problems, and is facing mounting criticism from business scholars, management deans, and academic scholars alike. Reviewing major criticisms, this chapter suggests a new design for the MBA program that will not only address the criticisms but also accept a paradigm shift that will spearhead it in coming decades. The redesigned MBA “structure” proposes a four-semester full-time program, during which each semester delves into deeper marketplace problems of increasing complexity (i.e., from simple to complex to unstructured to wicked problems) and deals with these problems with new levels of critical thinking skills and ethical reasoning processes tempered by corresponding entrepreneurial knowledge, skills, and values. The “content” of the redesigned program is anchored around five major themes of business learning: namely, intrinsic motivation management, creativity and innovation management, productivity management, revenue management, and eco-sustainability management, each geared to generate professional entrepreneurial knowledge, and skills and values urgently needed today. Numerous beneficial features of this newly redesigned integrated business management program (MBA) are also discussed.

This paper aims to outline how certain lessons from ethical systems can be relevant and applicable to tackling unethical behavior, including financial crime, within the finance profession.

This paper adopts a pragmatic perspective while acknowledging that there is a myriad of reasons managers act unethically, including the reality that many do so knowingly and deliberately. The matter is further complicated by human nature, given an individual’s behavior (ethical or unethical) is not easily discernable from their psychological, sociological, theological or cultural attributes.

Although such systems may not solve the problem of corrupt behavior, research suggests that industry professionals can learn to act in a more responsible and ethical manner. Given the wounded reputation of the financial sector, owing to their role in committing financial crimes such as money laundering, advances in ethical conduct would elevate both the effectiveness of the sector, as well as its reputation.

It is impractical to think we can completely resolve the problem of unethical behavior. Improvement, however, seems possible through promoting virtuous character traits and ethical behavior in individuals and organizations. Virtue ethics can play a significant role in combating financial crime and supporting anti-money laundering initiatives.

The increasing ethical misconduct at job place demands to understand the role of ethics in a wide variety of disciplines. This paper aims to empirically investigate the mediating mechanism of life satisfaction and subjective happiness between Islamic work ethics – innovative work behavior (IWB) and organizational citizenship behavior (OCB).

The sample comprised 296 employees and 58 head of departments (HODs) of top 11 business schools in Pakistan. The data of the study were collected in three waves and from two different sources (faculty members and their HODs) through questionnaire. The statistical technique SEM analysis was applied to inspect the proposed direct and mediating hypotheses.

Taken together, the findings revealed that Islamic work ethics (IWE) improves quality of life and by following IWE at workplace, employees feel pleasure and show satisfaction from life. The results supported the mediating role of both life satisfaction and subjective happiness between IWE-IWB and IWE-OCB.

This study provides practical insight that Islamic business ethics plays an important role at workplace and improves quality of life and individual behavior.

The current research is unique, as it empirically investigates the mechanism quality of life phenomena which connects IWE and individual behavior (innovative and citizenship). The mechanism quality of life is less studied, and therefore this study fills the gap of scant literature.

This paper aims to analyze the relationships between human resource supply chain management (HRSCM), corporate culture (CC) and the code of business ethics (CBE) in the MENA region.

In this study, the author adopted a quantitative approach through an online Google Form survey for the data-gathering process. All questionnaires were distributed to the manufacturing and service firms that are listed in the Chambers of the Industries of Jordan, Saudi Arabia, Morocco and Egypt in the MENA region using a simple random sampling method. About 567 usable and valid responses were retrieved out of 2,077 for analysis, representing a 27.3% response rate. The sample unit for analysis included all middle- and senior-level managers and employees within manufacturing and service firms. The conceptual model was tested using a hypothesis-testing deductive approach. The findings are based on covariance-based analysis and structural equation modeling (SEM) using PLS-SEM software. The author performed convergent validity and discriminant validity tests, and bootstrapping was also applied.

The empirical results display a significant and positive association between HRSCM and the CBE. The CC and the CBE tend to be positively and significantly related. Therefore, HRSCM can play a key role in boosting and applying the CBE in firms. For achieving the firm purposes, more attention to the HR personnel should be paid to implement the CBE. The high importance of the CBE becomes necessary for both the department and the firm.

Such results can provide insightful information for HR personnel, managers and leaders to encourage them to develop and maintain an effective corporate code of conduct within their organizations.

This paper tries to explore the linkages between HRSCM, CC and CBE in the Middle East region due to the lack of research available that analyzes the relationship between them. Not only that, but it also offers great implications for Middle Eastern businesses.

This study aims to delve into the perspectives of educators on integrating ChatGPT, an AI language model into management education. In the current research, educators were asked to talk as widely as possible about the perceived benefits, limitations of ChatGPT in management education and strategies to improve ChatGPT for management education. Also, shedding light on what motivates or inhibits them to use ChatGPT in management education in the Indian context.

Interpretative phenomenological analysis commonly uses purposive sampling. In this research, the purpose is to delve into educators’ perspectives on ChatGPT in management education. The data was collected from the universities offering management education in Uttarakhand, India. The final sample size for the study was constrained to 57 educators, reflecting the point of theoretical saturation in data collection.

The present study involved educators discussing the various advantages of using ChatGPT in the context of management education. When educators were interviewed, their responses were categorized into nine distinct sub-themes related to the benefits of ChatGPT in management education. Similarly, when educators were asked to provide their insights on the limitations of using ChatGPT in management education, their responses were grouped into six sub-themes that emerged during the interviews. Furthermore, in the process of interviewing educators about potential strategies to enhance ChatGPT for management education, their feedback was organized into seven sub-themes, reflecting the various approaches suggested by the educators.

In the qualitative study, perceptions and experiences of educators at a certain period are captured. It would be necessary to conduct longitudinal research to comprehend how perceptions and experiences might change over time. The study’s exclusive focus on management education may not adequately reflect the experiences and viewpoints of educators in another discipline. The findings may not be generalizable and applicable to other educational disciplines.

The research has helped in identifying the strengths and limitations of ChatGPT as perceived by educators for management education. Understanding educators’ perceptions and experiences with ChatGPT provided valuable insight into how the tool is being used in real-world educational settings. These insights can guide higher education institutions, policymakers and ChatGPT service providers in refining and improving the ChatGPT tool to better align with the specific needs of management educators.

Amid the rising interest in ChatGPT’s educational applications, a research gap exists in exploring educators’ perspectives on AI tools like ChatGPT. While some studies have addressed its role in fields like medical, engineering, legal education and natural sciences, the context of management education remains underexplored. This study focuses on educators’ experiences with ChatGPT in transforming management education, aiming to reveal its benefits, limitations and factors influencing adoption. As research in this area is limited, educators’ insights can guide higher education institutions, ChatGPT providers and policymakers in effectively implementing ChatGPT in Indian management education.

Higher education has begun to attend to the importance of collaboration and self-awareness for educating sustainability leaders. However, there has been limited discussion on how to design a pedagogy that supports the development of these competencies, particularly the development of self-awareness. In this chapter, we introduce an experiential pedagogy in which students and faculty work together to develop self-awareness as the basis for sustainability leadership. We present three pedagogical principles that support the emotional learning that is foundational for sustainability leadership: student self-discovery, faculty as co-learners, and a developmentally focused learning environment. We demonstrate how these three principles work together to enable students and faculty to grow their self-awareness, providing the foundation for sustainable leadership. We conclude with a discussion on how management educators can learn from this case to develop sustainability leaders who have the self-awareness and relational competency to lead positive, inclusive organizations that are committed to sustainable business practices.