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This study aims to explore how Russian-origin immigrant entrepreneurs manage to adapt their business-to-business (B2B) relationship management practices and moral concerns to the business ethics of their country of origin and of the host country via the prism of ethical relativism. By focusing on the ethical values of immigrant entrepreneurs in a business relationship context, the study aims to extend the currently limited understanding of these issues in the B2B marketing field.

A qualitative approach is applied to provide findings from eight in-depth interviews with first-generation Russian entrepreneurs living and doing business in Finland. A narrative approach to the data analysis is used, in particular by applying a thematic analysis of the collected interviews because of the focus on the personal experiences of the interviewees.

The results illustrate how the immigrant entrepreneurs adapt to ethical values and norms in Russia and Finland and how they enact those values in B2B relationship management in the countries. Immigrant entrepreneurs share several national and ethical backgrounds, which may influence their interaction in international markets, helping them adapt to country-specific business ethics.

The results imply that managers should acquire knowledge on ethical norms at the global level and at the national level, where they aim to expand their business. Productive business relationships involve the premises of honesty, transparency, fairness toward business partners and minimizing opportunism. However, business relations between developed and emerging markets may demand relativism when addressing ethical behavior.

This is one of the few studies that explore the ethical values of immigrant entrepreneurs in the context of international business relationships. The study contributes to the limited literature on ethics in the fields of B2B marketing and immigrant entrepreneurship. The authors encourage further research on ethical values adoption by immigrant entrepreneurs, which is an essential topic in times of increased workforce immigration.

Introduction Perhaps one of the most embarrassing and painful things that can occur in dealing with another is to suggest that a person would commit an immoral act and then find that the person considers the act to be totally out of character: “I'm not that kind of person.” An industrial salesperson would certainly wish to avoid a suggestion that would violate the ethical precepts of a buyer. However, it is difficult to assess what a particular buyer might consider to be ethical.

Robotic coronary artery bypass (rCABG) is a relatively novel and less invasive form of surgery. A yearlong direct-to-consumer advertising (DTCA) campaign was initiated to provide the community with information regarding rCABG, increase awareness and recruit patients. To optimize information content and ensure appropriate messaging for future campaigns, this study aims to analyze the campaign effectiveness and compared service quality perceptions and clinical outcomes, following surgery across DTCA-responder and control groups.

The institution initiated an rCABG program and one-year DTCA campaign. The authors prospectively documented all rCABG referrals prompted by these ads (DTCA-responder group) and concurrent referrals from medical providers (controls). Groups were compared according to baseline characteristics, perioperative outcomes, patient satisfaction (HCAHPS survey) and functional capacity at three weeks (Duke Activity Status Index). At six months, both groups were surveyed for patient satisfaction and unmet expectations.

There were 103 DTCA responders and 77 controls. The subset of responders that underwent rCABG (n = 54) had similar characteristics to controls, except they were younger, less likely to have lung disease or to be scheduled as an urgent case. Both groups had similar 30-day clinical outcomes, functional capacity recovery and overall satisfaction at three weeks. Follow-up interviews at six months and four years revealed that the DTCA group reported more unmet expectations regarding the “size of the skin incisions” and “recovery time” but no concern about “expertise of their surgeon”.

The DTCA campaign was effective at recruiting patients. The specific focus of the ads and narrow timeframe for decision-making about CABG lends confidence that the incremental cases seen during the campaign were prompted primarily by DTCA. However, differences in unmet expectations underscore the need to better understand the impact of message content on patients recruited via DTCA campaigns.

This is one of the first studies to provide real-world direct empirical evidence of patients’ clinical and attitudinal outcomes for DTCA campaigns. Furthermore, the findings contradict prevailing beliefs that DTCA is ineffective for prompting surgical referrals.

The aim of the research is to investigate, using a field survey, the concept of underreporting of time (URT), from both an individual and organisational perspective as a defence mechanism for coping with time budget pressure.

Big Four audit partners and seniors are interviewed regarding the factors that motivate staff auditors to engage in manipulation of time records and the consequences of the behaviour for individual auditors and audit firms.

Findings indicate that time record manipulation is not a single type of activity as suggested previously, but includes a variety of behaviours, six of which are identified in the study. Each of these constitutes a very different type of defence mechanism, motivated by different influences and resulting in different outcomes for the individual and the organisation. The firms engage in a defence mechanism characterised by a series of mixed messages to avoid dealing with inherent cost/quality conflicts and elements of this mechanism become embedded in routine activities at different levels in the firms.

The implications for audit firms vary with the type of time record manipulation and future research therefore needs to concentrate on a closer examination of the various practices that make up URT as identified in this study.

The insights provided by the research are used to explain apparently conflicting arguments in the literature and to set out implications for research and practice.

In March 2019, Facebook updated its security procedures requesting ID verification for people who wish to advertise or promote political posts of adverts. The announcement received little media coverage even though it is an interesting development in the battle against fake news. This paper aims to review the current literature on different approaches in the battle against the spread of fake news, including the use of computer algorithms, artificial intelligence (AI) and introduction of ID checks.

Critical to the evaluation is consideration into ID checks as a means to combat the spread of fake news. To understand the process and how it works, the team undertook a social experiment combined with reflective analysis to better understand the impact of ID check policies when combined with other standards policies of a typical platform.

The analysis identifies grave concerns. In a wider context, standardising such policy will leave political activists in countries vulnerable to reprisal from authoritarian regimes. Other victims of the impacts include people who use fake names to protect the identity of adopted children or to protect anonymity from abusive partners.

The analysis also points to the fact that troll armies could bypass these checks rendering the use of ID checks less effective in the battle to combat fake news.

The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.

The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests.

The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determinants of EDM. Religion and experience played little or no significant role in predicting accountants’ EDM in the face of ethical dilemmas.

The study used a questionnaire to measure its variables, which may bias and somewhat inflate the findings. Hence, caution should be applied regarding its conclusion.

The evidence in this study could stimulate policy change and review to include a separate ethics course in the accounting education curriculum, which could enhance the ethics training of future accountants. This is important for countries like Nigeria, where no provision is made for a discrete ethics course in the curriculum for accounting under-graduate education.

The study draws attention to the fact that ethical conduct among professionals and in society could be enhanced through proper upbringing and formal education.

The study adds some uniqueness in focusing on professional accountants in Nigeria, a developing country with high corruption profile and weak government institutions, and, as such, contributes to the limited research output on accounting ethics in developing countries.

Fieldwork in emerging economies can be unpredictable and somewhat dangerous. The purpose of this article is to ascertain problematic issues that may arise when conducting qualitative research in emerging economies.

The author reflects on her fieldwork in Russia in 2014 and 2015. Specifically, the author provides a reflection on her investigation on how the Russian government influences Russian MNEs' ability to deal with domestic institutional complexity and gain external legitimacy.

The author has encountered a number of unforeseen difficulties: the ethical dilemma, sensitivity of the topic, translation challenges and unexpected group interviews. Through this reflection, he develops specific tactics on how to deal with these circumstances when conducting research outside a Western context. He also provides recommendations on how researchers in emerging economies can deal with ethical dichotomy created by the pressure to follow ethical guidelines. Finally, he identifies a list of opportunities that Russia presents as a research site.

The reflections on fieldwork discussed in this paper can prove to be useful for qualitative researchers interested in conducting qualitative research in Russia. In particular, it provides specific recommendations on how to navigate Russia as a research site.

This paper contributes to the literature on issues related to methodological issues related to conducting research in emerging economies, as well as under research contexts, such as Russia.

This study uses several business situations to explore the impact of moral intensity on the identification of an ethical problem and reasons for making moral judgments for questionable ethical business dilemmas. This study asks 173 accounting students, those who will become our future professional accountants, to evaluate four situations involving product safety, sharing software, expensing personal items as business expenses, and manipulating earnings. The results of this study confirm beliefs that Jones’ (1991) model of moral intensity affects ethical evaluations and moral judgments. Accounting students appear to use the overall harm and societal pressure components of moral intensity when evaluating ethical dilemmas and making moral judgments.

The purpose of this conceptual article is to examine the role of villainification and heroification in social studies through critically analyzing the author’s place-based encounters with three civil war narratives.

The article describes the author’s critical reflections on three narratives involving confederate figures and examines theoretical and pedagogical implications.

The article introduces a spectrum of ethical judgments which plots villainification and heroification on opposing ends. The author advocates for more nuanced ethical judgments that contextualize decisions as understandable or defensible based on evidence. The term understandable reflects a concept of being able to explain (i.e. demonstrate understanding) why a curricular figure made certain choices without agreeing with or supporting those choices. The term defensible denotes the existence of evidence that provides a rationale for a choice such that the person making the ethical judgment would feel comfortable making (i.e. defending) the same choice.

The article introduces a theory of nuanced ethical judgments in social studies that maps onto existing literature on heroification, villainification and place-based education. Pedagogical implications for social studies education are also identified.

This paper aims to study how activists involved in consumer-initiated cooperatives, in a specific context, challenge the practices of the neoliberal system and develop counter-practices that are ingrained with their values. It aims to access the transformative capacity and inclusiveness of consumer-initiated cooperatives and the role played by prefigurative practices in changing the status quo. Three practices – defetishization of agricultural commodities, surplus generation and distribution, prefiguration – that enable the inclusion of those groups who are marginalized in the food production and consumption nexus by neoliberal policies are identified.

The findings of this paper were developed from 23 unstructured interviews, participant observation and analysis of the social media accounts of five consumer-initiated cooperatives located in different districts of Istanbul and which are involved in a collective response to the neoliberal policies.

The study discusses that, in a specific context, political events and economic policies can be a catalyst for the initiation of alternative consumer-initiated cooperatives. The findings indicate that these organizations can develop and articulate prefigurative practices that are influential in transforming the prevailing capitalist food provisioning system to be more inclusive.

The findings offer an alternative view to the dominant capitalist logic and advance the concept of how the economic sphere can be re-politicized and how the persevering notion of financial performance is resolved by invoking values of inclusion, solidarity, responsibility and sharing. The findings are based on the study of five cases in a specific context during a specific period.

This paper focuses on cooperatives owned and governed by activist consumers and presents results concerning their underlying practices for creating a food provisioning system that is inclusive and aiming for social justice and equality. Similarly, it provides evidence of how local political and economic conditions influence the appropriation and development of these practices – commodity defetishization, surplus distribution and prefiguration.