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We explored whether employees in smaller, younger firms would be more ethically compromised, and whether employee identification moderates this relationship.We collected survey data from 154 working professionals enrolled in an MBA program in the southeastern United States. We found that employees of smaller, younger firms selected more compromised ethical choices than employees of larger, older firms. Contrary to our expectations, employee identification had no effect in smaller, younger, firms, yet in larger, older firms, identification actually reduced ethical compliance, suggesting that there is not a simple relationship between identification and ethical compliance.

This study aims to determine the factors that influence ethical banking behavior among millennials and Gen-Z in Malaysia.

A stratified sample of 525 millennials and Gen-Z of Malaysian banking customers was used. Extended ethical decision-making (EDM) model was tested using partial least square-structural equation model for the analysis.

The findings indicated that the engagement of millennials and Gen-Z in ethical banking is influenced by factors such as intention, judgment and awareness, which shaped both generations’ ethical banking behavior.

This study could be a central reference point and assist banking institutions in understanding the preferences of millennials and Gen-Z.

This study extends the previous EDM model that focused solely on consumer's belief systems. Three aspects differentiate this paper and contribute to its originality, namely, the uniqueness of millennials and Gen-Z behavior, incorporating new variables along with the EDM models and study in Malaysian context.

This study aims to identify the impact of ethical leadership on ethical voice by determining two paths covering relational identification and psychological safety. The first path focused on relational identification and psychological safety. Alternatively, the second path focused on organizational identification and psychological ownership leading to ethical voice. The specific objective of the study is to develop and test an integrated model of ethical leadership.

The objectives were achieved through the adoption of quantitative research techniques. Two hundred forty-eight samples were collected from the banking sector using quantitative research techniques, and data was gathered through a self-administrated questionnaire. Exploratory and confirmatory factor analyses were used through AMOS to generate the results and test hypotheses.

The results suggested a significant impact of ethical leadership on ethical voice, while the other paths’ results, such as relational identification, psychological safety, organizational identification and psychological ownership, suggested partial mediation. The study result adds new insights into ethical leadership and social exchange theory since it tested overlooked paths in the literature, such as relational identification and psychological safety.

The research highlights the significance of ethical voice as a desirable organizational behavior. Ethical voice contributes to a culture of accountability, transparency and ethical decision-making. Organizations should establish channels and platforms for employees to voice ethical concerns and suggestions. This may involve regular feedback sessions, anonymous reporting mechanisms and protection policies for whistleblowers. Leaders should actively encourage and value ethical voices as a valuable contribution to the ethical climate of the organization.

The study found that ethical leaders influence their followers in such a way that they adopt ethical behavior. It is also validated that organizational ethics are shared by employees who interact with ethical leaders. So, departments should train such leaders because ethical leadership positively affects followers’ attitudes and behaviors, and organizations should encourage ethical behavior in supervisors and subordinates. The study also found that relational and organizational identification helps employees develop psychological capabilities, which leads to reporting workplace misconduct. The current study tested these mechanisms collectively and found that ethical leadership significantly contributes to ethical voice.

The current study highlighted the role of ethical leaders in promoting ethical behavior, improving employee well-being and engagement, cultivating collaboration and inclusion, and making a contribution to the overall ethical climate within organizations and society as a whole. Organizations can have a positive impact on the social fabric by cultivating a culture of ethics, respect and social responsibility if they make these considerations their top priorities.

The current study is unique since it is intended to develop and test an integrated model of ethical leadership and ethical voice. This research combines an integrated model, focusing on employees’ identities and self-concepts and examining ethical voice as a behavioral outcome.

This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.

The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.

This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.

Cybersecurity vulnerabilities are often due to human users acting according to their own ethical priorities. With the goal of providing tailored training to cybersecurity professionals, the authors conducted a study to uncover profiles of human factors that influence which ethical principles are valued highest following exposure to ethical dilemmas presented in a cybersecurity game.

The authors’ game first sensitises players (cybersecurity trainees) to five cybersecurity ethical principles (beneficence, non-maleficence, justice, autonomy and explicability) and then allows the player to explore their application in multiple cybersecurity scenarios. After playing the game, players rank the five ethical principles in terms of importance. A total of 250 first-year cybersecurity students played the game. To develop profiles, the authors collected players' demographics, knowledge about ethics, personality, moral stance and values.

The authors built models to predict the importance of each of the five ethical principles. The analyses show that, generally, the main driver influencing the priority given to specific ethical principles is cultural background, followed by the personality traits of extraversion and conscientiousness. The importance of the ingroup was also a prominent factor.

Cybersecurity professionals need to understand the impact of users' ethical choices. To provide ethics training, the profiles uncovered will be used to build artificially intelligent (AI) non-player characters (NPCs) to expose the player to multiple viewpoints. The NPCs will adapt their training according to the predicted players’ viewpoint.

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.

This paper explores the role that the control system – understood as a set of financial and non-financial mechanisms – introduced by the Ministerial Decree of 15th February 1860 played in promoting the ethical tolerance of prostitution in the Kingdom of Italy.

A qualitative research method was adopted. Specifically, this study draws on literature on accounting and deviant behaviors and on Suchman's theories of legitimation (1995) to interpret empirical evidence collected from archival primary sources as well as secondary sources.

The paper highlights how the accounting mechanisms introduced by the law were molded to limit the serious consequences of prostitution from a public health standpoint and to demonstrate that the State neither profited from prostitution nor used public money to fund it. This should have stimulated ethical tolerance of the law itself and, consequently, of the prostitution that was regulated.

This paper opens a new research avenue in the field of accounting history by exploring the connection between accounting and prostitution. Moreover, unlike the extant literature on accounting and deviant behaviors, this study delves into the role played by accounting mechanisms to promote ethical tolerance rather than to activate normalization processes.

Qualitative research that involves the use of human participants calls for the need to protect those participants to give their honest view during data collection. This is an important part of every primary data collection in qualitative studies using interviews. This paper aims to investigate all available ethical considerations that need to be observed by the researcher when conducting primary data collection through interview and to explore the theories that underpin the ethics in qualitative studies.

This paper systemically reviewed existing qualitative data on ethics and gathered information that were analysed and presented on the topic area.

The findings show that ethical considerations deal with the various approaches adopted by the researcher to make the participants feel safe to participate in any given researcher. During an interview process in qualitative research, the findings show that anonymity, voluntary participation, privacy, confidentiality, option to opt out and avoiding misuse of findings are ethical considerations that must be observed by the researcher. The outcome of the investigation also shows that deontology and utilitarianism, rights and virtue are the main theories that underpin ethical considerations in research.

The rights of the research participants need to be respected in qualitative research to assist in gathering accurate information to achieve the objectives of study. This and other ethical principles such as anonymity, privacy, confidentiality, voluntary participation and option to opt out guide the researcher to systematically adhere to data collection approaches that yield valid results in qualitative data collection using interviews.

The sound leadership style can be indicative of organizational success and explanatory of quality performance. Besides this, there are various factors that can impact organizational performance. To this end, this study aims to investigate the effect of ethical leadership on organizational performance, with the mediating role of corporate social responsibility (CSR) and organizational culture.

The service sector in Jordan was targeted by this research, and data were collected from 371 middle-level and top-level managers working in service companies. These responses were analyzed by using analysis of a moment structure.

The result conveyed that ethical leadership does not only influence organizational performance, but it also, and positively so, affects the organizational culture and CSR. In addition, CSR and organizational culture significantly mediate the relationship between ethical leadership and organizational performance.

The findings of this study are a guide for managers and owners of service companies who are aiming to enhance organizational performance. If they follow the ethical leadership approach and emphasize CSR initiatives and organizational culture, they can attain, and naturally so, the maximum level of organizational performance.

To the best of the authors’ knowledge, this research paper is the first to analyze ethical leadership in the context of the service sector in Jordan and highlight its influence on organizational culture, CSR and ultimately organizational performance. Moreover, it examined the mediating effects of organizational culture and CSR between ethical leadership and organizational performance.

This paper investigates professional translation practice in Saudi Arabia with a particular focus on translation ethics. Following an examination of varying opinions and contentious concepts relating to translation, this paper suggests that Saudi Arabia should establish a code of ethics for translation services. It investigates the ethical challenges that translators encounter during their professional work and considers their responses to these challenges.

A quantitative methodology was adopted to collect data from forty participants. This self-completed survey uncovered 11 ethical dimensions that translators encounter during the translation process and the researchers used descriptive analysis to calculate the mean and standard deviation of their frequency and importance. Participants' responses to the multiple-choice questions were categorised as personal, professional ethics or sociopolitical activism, and their overall percentages calculated.

For all 11 dimensions, the mean scores fell in the mid-frequency range between 2.74 and 3.88, inferring that the respondents faced these ethical challenges neither particularly frequently nor infrequently. Regarding the importance rankings, the mean scores varied between 1.58 and 2.04, consistently lower than the experience frequency rankings, which indicates that these challenges were considered important regardless of their frequency. The majority (40.27%) related to professional notions of ethics, followed by personal ethics (35.22%) and sociopolitical and activist conceptions of ethics (24.14%), while less than 1% (0.37%) reflected mixed motivations.

The study's concept and methodology are both novel. The researchers believe that this is the first study to examine professional translation ethics in the Saudi context. Unlike most studies in this field, this study adopted a quantitative approach, thus calling for the development of an effective professional code of ethics for translators.