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1 – 10 of over 1000
Article
Publication date: 14 February 2024

Charles Gillon, Michael J. Ostwald and Hazel Easthope

The architectural profession faces an increasingly complex ethical landscape. In recent decades, the ethical foundations for architecture – formally defined in professional codes…

Abstract

Purpose

The architectural profession faces an increasingly complex ethical landscape. In recent decades, the ethical foundations for architecture – formally defined in professional codes of conduct and reflected in regulatory frameworks – have expanded to incorporate imperatives derived from environmental and social responsibilities. The present research examines how these expanding ethical expectations are reflected in, and supported by, recent research about architectural ethics.

Design/methodology/approach

Analysis is based on a systematic review of recent research (2002–2023) focussing on ethical values and associated behaviours in the architectural profession. The review identifies 37 research articles (from a starting set of 2,483 articles), which are analysed empirically and then qualitatively to draw out views around three types of ethical behaviour. The paper then discusses how these findings align thematically with the evolving ethical needs of architectural practitioners (as defined in the professional codes of ethics and conduct of the RIBA in the UK, AIA in Australia and the AIA in the USA).

Findings

While business ethics remains the focus of past research, there has been a rise in research about ethics and social and environmental factors. The content of professional codes reflects this shift, setting the conditions for architects to aspire to increased expectations of environmental and social responsibility.

Originality/value

This article undertakes the first systematic review of recent research about architectural ethics and its alignment with the content of contemporary professional codes. Organised thematically, recent research about ethical values and associated behaviours can offer guidance for the evolving ethical needs of architects.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Article
Publication date: 30 January 2024

Li Si and Xianrui Liu

This research aims to explore the research data ethics governance framework and collaborative network to optimize research data ethics governance practices, to balance the…

Abstract

Purpose

This research aims to explore the research data ethics governance framework and collaborative network to optimize research data ethics governance practices, to balance the relationship between data development and utilization, open sharing, data security and to reduce the ethical risks that may arise from data sharing and utilization.

Design/methodology/approach

This study explores the framework and collaborative network of research data ethics policies by using the UK as an example. 78 policies from the UK government, university, research institution, funding agency, publisher, database, library and third-party organization are obtained. Adopting grounded theory (GT) and social network analysis (SNA), Nvivo12 is used to analyze these samples and summarize the research data ethics governance framework. Ucinet and Netdraw are used to reveal collaborative networks in policy.

Findings

Results indicate that the framework covers governance context, subject and measure. The content of governance context contains context description and data ethics issues analysis. Governance subject consists of defining subjects and facilitating their collaboration. Governance measure includes governance guidance and ethics governance initiatives in the data lifecycle. The collaborative network indicates that research institution plays a central role in ethics governance. The core of the governance content are ethics governance initiatives, governance guidance and governance context description.

Research limitations/implications

This research provides new insights for policy analysis by combining GT and SNA methods. Research data ethics and its governance are conceptualized to complete data governance and research ethics theory.

Practical implications

A research data ethics governance framework and collaborative network are revealed, and actionable guidance for addressing essential aspects of research data ethics and multiple subjects to confer their functions in collaborative governance is provided.

Originality/value

This study analyzes policy text using qualitative and quantitative methods, ensuring fine-grained content profiling and improving policy research. A typical research data ethics governance framework is revealed. Various stakeholders' roles and priorities in collaborative governance are explored. These contribute to improving governance policies and governance levels in both theory and practice.

Details

Aslib Journal of Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-3806

Keywords

Article
Publication date: 12 February 2024

Nirupika Liyanapathirana and Mary Low

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level…

Abstract

Purpose

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants.

Design/methodology/approach

Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques.

Findings

The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention.

Originality/value

The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.

Details

Journal of Accounting & Organizational Change, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1832-5912

Keywords

Article
Publication date: 25 September 2023

Tania Barboza and Angela Da Rocha

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of…

Abstract

Purpose

This study aims to investigate whether firms involved in a major corruption scandal, with broad ramifications across several emerging and advanced markets, design the content of their corporate codes of conduct to either improve corporate ethical standards and practices or merely manipulate the impression of stakeholders.

Design/methodology/approach

This study adopts an impression management perspective. It uses content analysis techniques to examine the codes of conduct adopted by seven Brazilian engineering and construction multinationals accused of corruption. The analysis covered five major themes: (1) forms of corruption, (2) values or principles, (3) interested parties, (4) procedures and routines and (5) punitive action.

Findings

The study provides detailed evidence that the codes of conduct adopted by these firms are mere artifices that aimed at meeting legal requirements but do not target the relevant corporate audience involved in grand corruption. At best, such a code may impede petty and bureaucratic corruption.

Originality/value

This research contributes to improving the understanding of how Latin American multinationals adopted codes of conduct after a major scandal and how they failed—at least to some extent—to design codes complying with established corporate governance principles. It shows that management manipulated the impression of stakeholders by selectively adopting or omitting certain terms, examining or concealing various issues and addressing mainly petty crimes rather than grand corruption. It also identifies areas where Western ethical values conflict with established practices and cultural norms in Latin America.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 12 December 2023

Corina Joseph, Fitra Roman Cahaya, Sharifah Norzehan Syed Yusuf, Agung Nur Probohudono and Estetika Mutiaranisa Kurniawati

This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under…

Abstract

Purpose

This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under the institutional theory.

Design/methodology/approach

Using the content analysis, the presence or exclusion of ethical values information disclosed on 100 Malaysian and Indonesian companies’ annual reports using a newly developed Ethical Values Disclosure Index is carried out.

Findings

The results of the analysis found that Indonesian companies on average disclosed 31 items under study compared to 27 items disclosed by the companies in Malaysia. The results suggest that Indonesian companies are more vigilant in the code of ethics, companies policy on ethical issues, monitoring program and accountability, ethical performance, ethical infrastructure and organizational responsibility aspects, whereas their Malaysian counterparts are better in reporting governance and integrity committee or board of directors.

Research limitations/implications

The findings may not be applicable to other countries in the same region, nevertheless, revealed the importance of adequate ethical values disclosure in determining the level of ethical behavior.

Practical implications

Companies in Indonesia are coercively pressed by various influential stakeholder groups to address ethical issues. The less disclosure regarding corporate ethical behavior may indicate that unethical practices continue to be a problem in the Malaysian corporate sector.

Originality/value

This paper adds to the literature by examining the elements of ethical values adapted mainly from the professional bodies that regulate the accounting profession and other organizations using the institutional theory, particularly in two countries.

Details

International Journal of Accounting & Information Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1834-7649

Keywords

Article
Publication date: 14 September 2023

Saif Mahdi Muslim Al-Ameedee, Mahdi Moradi and Mahdi Salehi

Ethical concerns in the field of trade and business and research efforts in the area of management and implementation of ethical standards in the organizational chain in the…

Abstract

Purpose

Ethical concerns in the field of trade and business and research efforts in the area of management and implementation of ethical standards in the organizational chain in the current situation, mainly due to the impact on the performance and procedures of organizations, and, finally, the effect on the views and attitudes of stakeholders and users of corporate information have become critical. Therefore, this study aims to investigate the impact of business ethics on stress, anxiety and depression and the success of auditors in Iran and Iraq.

Design/methodology/approach

The study’s statistical population includes all partners, managers and auditors working in auditing firms. Three hundred sixty-five questionnaires were completed by Iranian respondents and 250 questionnaires by Iraqi respondents in 2021. Also, the analysis of variance and regression of ordinary least squares have been used for data analysis and testing of hypotheses.

Findings

The research results show a negative and significant relationship between the results of business ethics and stress, anxiety and depression of auditors in Iran and Iraq and a positive relationship between business ethics and auditors’ success in Iran and Iraq.

Originality/value

As the current research was conducted in emerging financial markets such as Iran and Iraq, which are highly competitive, along with special economic conditions, and as the occupation of the ISIS terrorist group, the civil wars in Iraq, the world’s severe economic sanctions against Iran and following the global crisis of COVID-19, both countries have had special conditions. Therefore, the current research can bring helpful information to the readers and help everyone develop science and knowledge in this field.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 14 November 2023

Achref Marzouki, Jamel Chouaibi and Tijani Amara

This paper aims to explore the relationship between corporate corruption risk and environmental, social and governance (ESG) reporting and if this relationship is moderated by…

Abstract

Purpose

This paper aims to explore the relationship between corporate corruption risk and environmental, social and governance (ESG) reporting and if this relationship is moderated by business ethics.

Design/methodology/approach

Data from a sample of 347 European firms selected from the ESG Index between 2010 and 2020 were used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least squares estimation for linear panel data models. A multiple regression model is used to analyze the moderating effect of business ethics on the association between corporate corruption risk and ESG reporting. For robustness analyses, the authors included the alternative measure of the dependent variable, and they applied the simultaneous equation model for the endogeneity test.

Findings

The empirical results reveal a negative relationship between corporate corruption risk and ESG reporting. Furthermore, the findings suggest that business ethics positively moderate the relationship between corporate corruption risk and ESG reporting.

Practical implications

This paper presents an enormous contribution to the various economic agents involved in the company. The results could attract the attention of socially responsible investors and, above all, corporate citizens. Moreover, the managers of corrupt companies could take into account the results of this study by being more committed to an optimized transparency strategy on ESG reporting.

Originality/value

To the best of the authors’ knowledge, this is the first study to investigate the moderating role of business ethics on the relationship between corporate corruption risk and ESG reporting in the European context. It is also the first study documenting that business ethics reinforce the relationship between firm corruption and nonfinancial information transparency. This study fills a research gap as it expands the existing literature, which generally focuses on the impact of corporate corruption on ESG reporting.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 1 December 2023

Wan Ahmad Fauzi Wan Husain, Mohamad Reeduan Mustapha, Yudi Fernando and Siti Aisyah Ahmad Zailani

The purpose of this study is to propose a world-class good governance ethics framework that leads to better corporate performance. ethics among managers, executives and members of…

Abstract

Purpose

The purpose of this study is to propose a world-class good governance ethics framework that leads to better corporate performance. ethics among managers, executives and members of the board of directors working in public-listed companies brings grave concern because of the increasing number of criminal acts reported by the Security Commission of Malaysia.

Design/methodology/approach

This study introduces a world-class good governance ethics framework for curbing criminal acts in public-listed companies in Malaysia. This study used a mixed method to gather data, and the methods used are appropriate for answering the research questions based on the World-Class Good Governance Ethics framework.

Findings

The finding of this study reveals high expectations for a corporate organization to improve individual and team performance while undertaking their corporate responsibilities, and a matter of choice, to adopt world-class good governance ethics in their policies and practices.

Practical implications

This study could be a reference for corporate management to regulate policies monitoring management's and employees' conduct at the workplace. This study's theoretical and practical significance would guide the stakeholders in corporate management to regulate governance policies based on the right ethical values and promote personalities with high integrity in management conduct.

Originality/value

This study promotes a world-class good governance ethics framework in curbing criminal acts for better corporate performance. This new framework is formulated based on the concept of a caliph and other essential elements envisaged by the Quranic verses.

Details

Journal of Islamic Accounting and Business Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 11 May 2023

Shivangi Verma and Naval Garg

With the growth and profound influence of technology on our life, it is important to address the ethical issues inherent to the development and deployment of technology…

Abstract

Purpose

With the growth and profound influence of technology on our life, it is important to address the ethical issues inherent to the development and deployment of technology. Researchers and practitioners submit the need to inspect: how technology and ethics interact, how ethical principles regulate technology and what could be the probable future course of action to execute techno-ethical practices in a socio-technical discourse effectively. To address the thoughts related to techno-ethics, the authors of the present study conducted exploratory research to understand the trend and relevance of technology ethics since its inception.

Design/methodology/approach

The study collected over 679 documents for the period 1990–2022 from the Scopus database. A quantitative approach of bibliometric analysis was conducted to study the pattern of authorship, publications, citations, prominent journals and contributors in the subject area. VOS viewer software was utilized to visualize and map academic performance in techno-ethics.

Findings

The findings revealed that the concept of techno-ethics is an emerging field and requires more investigation to harness its relevance with everchanging technology development. The data revealed substantial growth in the field of techno-ethics in humanities, social science and management domain in the last two decades. Also, most of the prominent cited references and documents in the database tend to cover the theme of Artificial Intelligence, Big data, computer ethics, morality, decision-making, IT ethics, human rights, responsibility and privacy.

Originality/value

The article provides a comprehensive overview of scientific production and main research trends in techno-ethics until 2022. The study is a pioneer in expanding the academic productivity and performance of embedding ethics in technology.

Details

Library Hi Tech, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0737-8831

Keywords

Article
Publication date: 8 April 2024

Anthony Sumnaya Kumasey, Farhad Hossain, Aminu Mamman and Eric Delle

Concerns regarding the dysfunctional behaviours of public officials have sparked renewed interest in public service ethics and spirituality. While national and organizational…

Abstract

Purpose

Concerns regarding the dysfunctional behaviours of public officials have sparked renewed interest in public service ethics and spirituality. While national and organizational systems have been established to eliminate dysfunctional behaviours such as corruption, sexual harassment and misuse of confidential information, the practice continues to have a demoralizing impact on developing countries. The study aims to intend to investigate the empirical relation between the application of spirituality and ethics in reducting dysfunctional behaviours within Ghana's Public Sector.

Design/methodology/approach

The study conducted a qualitative case analysis that utilized 28 semi-structured interviews and four focus groups. Interviews and group discussions with public sector staff, managers and policymakers were used to collect qualitative data. This approach facilitated an in-depth investigation into their views on dysfunctional actions and the possible impact of workplace spirituality and ethics in the Ghanaian public service.

Findings

The study uncovered a persistent recurrence of dysfunctional behaviours, such as fraudulent activities, resource misuse, unofficial work and inappropriate use of official time. There was uncertainty regarding the effectiveness of integrating ethics and spirituality to curtail dysfunctional behaviours. Nevertheless, the results supported adopting spiritual and ethical rejuvenation in the public service as a universal solution to overcome these behaviours.

Originality/value

This study enhances comprehension of dysfunctional behaviours in Ghana's public service by providing insights into how spirituality and ethics can transform it. The potentials of workplace spirituality and ethics can lead to a strong public service that embodies accountability, integrity and effectiveness, thereby serving as a pivotal device for Ghana's holistic advancement.

Details

Journal of Organizational Change Management, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0953-4814

Keywords

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