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This paper seeks to deepen and improve our understanding of business ethics in services by developing a typology that reconciles and integrates disparate and often conflicting ideas and viewpoints while providing practical guidance for ethical decision-making.

The paper examines current theoretical approaches in ethics to provide an understanding of the ethical theories, how they have been applied and how they have evolved in businesses and marketing. It discusses conceptual issues related to ethical dilemmas and the available typologies.

Based on the axioms of the Triple-A Framework for Ethical Service Research, the Typology of Ethical Dilemmas in Services (TEDS) is proposed. The typology identifies three types of dilemmas based on four dimensions considering all service interactions guided by normative ethics (virtue, deontological and consequentialism).

The proposed DILEMMAS process illustrates the practical application of TEDS.

This paper extends the ethics and services literature by offering a novel theoretical and practical approach to addressing ethical dilemmas. TEDS is authentic, advances our knowledge and applies to all service organizations that aim to manage ethical dilemmas effectively.

The purpose of this study is to examine the influence of moral intensity on the ethical decision-making process of professional accountants based on a combined importance-performance map analysis (cIPMA).

Using partial least squares structural equation modeling (PLS-SEM) on data from 309 accountants, the study examined the relationships between four moral intensity dimensions: magnitude of consequences, social consensus, probability of effect and concentration of effect, and the ethical decision-making process. The study also methodologically complemented by a combined importance-performance map analysis and necessary condition analysis.

The findings reveal that moral recognition and moral judgment are necessary conditions for predicting accountants’ moral intent. However, in terms of importance and performance, moral recognition plays a less significant role compared to moral judgment. Furthermore, the influence of moral intensity dimensions is pronounced on moral recognition, while their influence on moral judgment and moral intent is more context dependent. This is also exhibited in the combined importance-performance map analysis results.

The study highlights the importance of considering specific ethical dilemmas and the differential influence of moral intensity when developing strategies to strengthen ethical decision-making in the accounting profession. Future research is encouraged to explore how cultural backgrounds and diverse settings influence accountants’ ethical decision-making with tailored measurement tools for a more comprehensive understanding.

To the best of the authors’ knowledge, the study is among the first to complement the results of PLS-SEM with importance-performance map analysis and necessary condition analysis to examine the relationship between moral intensity and ethical decision-making of accountants.

The purpose of this study is to systematically review the existing literature on the concept of consumer sovereignty.

By leveraging a systematic literature review using a data-driven approach and quantitative methodology, this study provides an overview of the intellectual structure of consumer sovereignty research.

We explored the main topics that researchers tackled in consumer sovereignty research. Furthermore, we identified the theoretical lenses used in these studies. Finally, we proposed a research agenda to advance the scholarly debate on consumer sovereignty.

Some limitations should be acknowledged. First, the study only studied and analyzed consumer sovereignty articles that were published in peer-reviewed academic journals. Second, our review comprised journals identified in Scopus. Third, in this study, we have taken into account only articles written in English.

The authors expect the current review to significantly impact the identification of theories for the main trends in the academic analysis of consumer sovereignty and consumer behavior.

This study is the first to provide an integrated view of the body of consumer sovereignty. This review provides a strong contribution to consumer sovereignty literature by recommending a new research agenda for the concept of consumer sovereignty.

The authors investigate the influence of CEOs’ Islamic religiosity on the level of tax aggressiveness within private family firms. In addition, this study aims to explore the moderating role of the CEO's ownership stake in the firm and the payment of Zakat.

The authors gathered data through surveys completed by 199 CEOs of Jordanian Islamic family firms. These survey results, along with financial statements, were used for multiple ordinary least squares regression analyses.

The results of this study reveal a negative relation between the extent of Islamic religiosity of the CEO and the level of tax aggressive behavior. Furthermore, the results suggest that an increase in the CEO’s ownership stake strengthens the negative association between the CEO’s religiosity and the extent of tax aggressive behavior. Finally, the CEO’s involvement in Zakat payments is shown to mitigate the negative association between the CEO’s religiosity and the extent of tax aggressive behavior.

In contrast to prior research that examines the relationship between religiosity and tax aggressiveness within the context of other religions, particularly Christianity, in listed firms, and primarily considers the religiosity of the overall firm environment, the study centers on the CEO’s religiosity in private Islamic family firms. The Islamic context further enables us to investigate whether the fulfillment of Zakat diminishes the moral obligation experienced by religious CEOs to fulfill their tax responsibilities.

Extant research supports the importance of dynamic managerial capabilities in capturing managers’ individual roles in organisations’ adjustments to change. This paper develops a multidimensional scale for measuring dynamic managerial capabilities consisting of sensing, seizing and reconfiguration capacities that mediate between managers’ affective states and their firms’ performance.

The scale is validated in a survey-based study among 204 managers in companies in the United States of America (USA). We applied a multiple regression model (a triple mediation) using each of DMCs’ three dimensions to test the effects of managers’ affective states on their firms’ performance.

The multidimensional construct of DMCs adds about 15 % of variance explained to a firm’s performance, as perceived by its managers. So managers’ affective states do have an impact on DMCs and, later, on their firms’ performance.

We show the impact of negative and positive affect on DMCs. We also show that DMCs’ three dimensions should be treated in a formative manner that advances discussion on DMCs and their role in a firm’s performance.

Understanding managers’ affective states helps incorporate “hot cognition” into firms’ strategising processes. Although both positive and negative emotions can be helpful, depending on the situation, positive affect is generally more valuable than negative affect as it relates to a firm’s performance.

Our work proposes measuring DMCs based on Teece’s (2007) disaggregation of DMCs into sensing, seizing and reconfiguration capacities. We approach each of these dimensions separately and show that managers’ affective states influence each dimension differently.

This study aims to understand differences in perceptions of CEO compensation between working adults and business students in the USA before and after reading CEO pay information.

Participants completed a survey about their perceptions of chief executive officer (CEO) compensation before and after reading CEO compensation information that included the median CEO-to-employee ratio and salary in 2021.

Working adults and business students had similar levels of concern about CEO compensation. Participants were more concerned with CEO compensation after reading information about CEO pay but also believed CEO pay was more justified, contrary to equity theory (Adams, 1965). Among the student and adult samples, women and noninvestors were more likely to have concerns about CEO compensation than other participants.

Individuals may not understand the components of CEO compensation, and the size of CEO salaries may be difficult to comprehend. Educators and the media should consider presenting CEO compensation information in a different way, for example, how long it takes a CEO to earn as much as an average employee does annually, for the public to understand how much more CEOs are paid than their employees.

Little research exists on CEO compensation understanding and concerns. This research opens the opportunity for future studies on CEO compensation, for example, that consider variables other than CEO pay (e.g. equity and other forms of compensation) and what individuals believe CEOs do that justifies their high compensation.

The main objective of this research is to unravel and analyze emergent technologies that are altering and improving the event industry. The study seeks to recognize the most vital technological advancement, uses and effects on event preparation, management and participant experience.

In this study, a narrative literature review method was used to examine emerging technologies in event management.

The research reveals that the emerging technologies examined in the articles affect and transform the event industry differently. Many of these technologies are currently being used in the event industry and are likely to be utilized in the coming years.

Numerous studies in the literature are related to the research field. However, as technology evolves rapidly, it is necessary to repeat studies at regular intervals. This article contributes to the literature by tracking new technological developments in the event industry.

This study aims to investigate the mediating effect of career resilience (CR) on Generation Z’s emotional intelligence (EI) and perceived career outcomes such as career satisfaction (CSAT), burnout and intention to leave a career. In its short organizational tenure, Gen Z has faced the adverse effects of global events affecting their views of career and, ultimately, CR.

A cross-sectional survey method was used to test the hypothesized relationship. A total sample of 160 respondents were assessed. Hypotheses in this study were tested by using Hayes’s (2018) PROCESS tool based on OLS regression and with a bootstrap method.

The most significant finding of this study concludes that although small, CR has a positive mediating indirect effect on Gen Z’s CSAT and burnout. However, contrary to past findings, we found a negative relationship between Gen Z’s EI and CR. Furthermore, although EI and CSAT have a positive relationship, CR and CSAT are negatively correlated. Meanwhile, Gen Z’s EI through CR positively affects Gen Z’s CSAT.

The study has implications for how organizations can attract, retain and engage Gen Z.

Despite Gen Z being a part of the workforce for at least six years, limited empirical research on Gen Z has been published. Indeed, Gen Z’s workforce inexperience does not yield in-depth explanations of CR concepts; however, as we continue to learn more about Gen Z and their interactions with the work environment, the authors begin to get a peek into the future of the workforce.

Drawing on affective events theory, the purpose of this paper was to investigate direct and indirect relationships between perceived organizational politics and workplace cyberbullying (WCB) perpetration mediated through anger, as well as to examine the moderating role of gender in these relationships.

The sample comprised 534 white-collar employees who were employed in a variety of service industries, including banking, higher education, telecommunications, health care and insurance in Islamabad, Pakistan. Data were analyzed using the structural equation modeling technique in Amos.

Results demonstrated that perceived organizational politics has a direct positive effect on WCB perpetration. Moreover, results indicated that perceived organizational politics evokes anger among employees that, in turn, triggers WCB perpetration. Results of a multigroup analysis revealed that the positive effect of perceived organizational politics on WCB perpetration was not significantly different between men and women. However, the positive relationship between perceived organizational politics and anger was significantly stronger for men than for women. Likewise, this study found a significantly stronger relationship for men than for women between anger and WCB perpetration. Anger partially mediated the relationship between perceived organizational politics and WCB perpetration only among men.

This study contributes to the literature by demonstrating that perceived organizational politics triggers WCB perpetration directly and indirectly through its impact on anger. Moreover, this study identified gender differences in the experience and expression of anger in response to perceived organizational politics.