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The purpose of this paper is to understand the behaviours described by expatriates (“what expatriates say they do”) when they are pressed for adjustment and, at the same time, they feel ethically challenged.

The authors interviewed 52 expatriates from the European Union working in Sub-Saharan Africa who were immersed in what was considered by them to be an ethically challenging context or situation while they were in the process of adjusting to their international assignment. The authors conducted a reflexive qualitative analysis between the data and existing literature.

The authors found that the feeling of moral discomfort that causes the perception of an ethical challenge is triggered by an event that contrasts with the expatriates’ notion of morals. After feeling ethically challenged, expatriates engage in a sensemaking process that is hinged in an “intended future identity”.

The authors contribute to the literature by stressing the ethical dimension of adjustment. The authors complement the normative approaches to ethical decision making in international contexts. The research identifies a set of events that are considered as ethical challenges by business expatriates.

The research opens the possibility to anticipate and manage potential conflicts, thus minimizing the probability of expatriation failure. Early knowledge about an expatriate's intended future identity can provide relevant information concerning the probable type of adjustment problems s/he will face.

The research combines two hitherto separate streams of literature – expatriate adjustment and ethical decision making in international contexts – to open the possibility of ethical adjustment. This is supported by a sensemaking process that is also grounded in future intentions, and not only in past experiences and present signals.

This paper describes distinctive ethical challenges encountered in qualitative research with migrant children. It brings attention to how the exploratory nature of qualitative research, intersected with the multifaced realities of migrant children, shapes stances towards these ethical challenges.

The paper is developed through conceptual and reflective contributions. It narrates distinctiveness within ethical challenges via the literature. It then illustrates these, through the author's experiences of negotiating such tensions on a project with a category of migrant children, namely, separated children.

Ethical choices are made throughout the research processes. These choices need to be matched to distinctive childhood and migration intersections, and methodological frameworks must reflect these, including when applied to standardised ethical guidelines. Transparency, reflexivity and positionality influence these choices, and researchers have enhanced responsibility to minimise harm in how they research migrant children.

Findings relate to work in development, where sensitivities regarding research conduct are still present. The scope is therefore on particular challenges of dealing with ethical codes and practices. The intention of the author is for this to be a reflective discussion producing paper, but not a practice guide.

Its value is centred on taking generalised ethical challenges in qualitative work with children and systematically contextualising these regarding factors specific to migrant children, arguing that the way which migrant children are represented is in itself a key ethical challenge. It further contributes to the body of knowledge by describing procedures of a qualitative study which address some of this distinctiveness.

In this chapter, we explore the ethical dilemmas commonly faced in community development projects, providing guidance for practitioners and policy makers. We delve into various challenges, from resource allocation to managing diverse stakeholder needs, using ethical theories and real-world case studies, including examples from the Ecuadorian Amazon Rainforest, Haiti Earthquake relief, and an Indigenous education program in Australia. We emphasize the importance of ethical decision-making, showcasing the potential impacts of choices on communities and individuals. Practical strategies are presented to maintain ethical integrity, such as transparent communication and accountability mechanisms, enabling stakeholders to navigate dilemmas with sensitivity and uphold ethical standards. This chapter serves as a valuable guide for those involved in community development, fostering sustainable and equitable initiatives that empower communities and drive positive transformation.

This paper aims to explore the common ethical decision-making challenges faced by financial advisers and how they meet these challenges. The purpose is to identify successful decision-making tools used by investment advisers in doing business ethically. Additionally, the authors uncover common challenges and offer decision-making tools to provide support for supplemental ethics training in the future.

Questions were analyzed through a qualitative approach using individual interviews to examine a range of experiences and attitudes of active financial advisers. The sample was represented by 11 practicing financial advisers affiliated with US independent broker-dealers: six women and five men, each with 10 or more years of experience, ranging in age from 35 to 75. Grounded in four ethical decision-making models, this research examines individual ethical decision-making using individual (internal, personal) and organizational (external, situational) factors.

The method used uncovered struggles and revealed strategies used in making ethical decisions. Two research questions were examined: what are the common ethical decision-making challenges faced by financial advisers in the US financial industry? How do financial advisers handle ethical decision-making challenges? Four themes emerged that impacted ethical decision-making: needs of the individual, needs of others, needs of the firm and needs of the marketplace. Financial advisers identified moral obligation, self-control and consulting with others as major considerations when they contemplate difficult decisions.

A limitation of this review is its small sample size. A more robust sample size from investment advisers with a broader range of experiences could have widened the findings from the study.

Investment advisers can use the findings of this study as a tool for improving their own ethical decision-making or designing training for their employees to be better decision-makers.

The study explores the decision-making experiences of investment advisers to reveal multifaceted, often private struggles that qualitative methods can uncover. The study provides support for the development of additional training in ethical decision-making specific to investment advisers.

The purpose of this paper is to report on studies on the ethics in the design phase in Norwegian construction projects. The ambition is to establish a descriptive picture of ethical challenges practitioners meet in the design phase in order to raise awareness among them.

In addition to a literature review and a document study of ethical frameworks within the industry, interviews with key participants were carried out according to a qualitative approach. The study was undertaken in order to address framework conditions for handling ethically challenging situations, challenges of an ethical nature practitioners commonly encounter in the design phase and finally the structural (systemic) reasons for such challenges.

This research finds indications of actors manoeuvring in the design phase for own benefit at the expense of other actors. The findings equally indicate that the design phase poses significant challenges in light of tender documents pricing and exploiting cost reimbursement contracts. In some of the projects examined, participants shifted loyalty after novation contracting and they actively tried to steer the decision processes in their own favour.

There does in fact seem to be perceptions of a room of manoeuvre between what is unlawful and what is ethically sound in this phase.

This paper aims to identify ethical challenges of using artificial intelligence (AI)-based accounting systems for decision-making and discusses its findings based on Rest's four-component model of antecedents for ethical decision-making. This study derives implications for accounting and auditing scholars and practitioners.

This research is rooted in the hermeneutics tradition of interpretative accounting research, in which the reader and the texts engage in a form of dialogue. To substantiate this dialogue, the authors conduct a theoretically informed, narrative (semi-systematic) literature review spanning the years 2015–2020. This review's narrative is driven by the depicted contexts and the accounting/auditing practices found in selected articles are used as sample instead of the research or methods.

In the thematic coding of the selected papers the authors identify five major ethical challenges of AI-based decision-making in accounting: objectivity, privacy, transparency, accountability and trustworthiness. Using Rest's component model of antecedents for ethical decision-making as a stable framework for our structure, the authors critically discuss the challenges and their relevance for a future human–machine collaboration within varying agency between humans and AI.

This paper contributes to the literature on accounting as a subjectivising as well as mediating practice in a socio-material context. It does so by providing a solid base of arguments that AI alone, despite its enabling and mediating role in accounting, cannot make ethical accounting decisions because it lacks the necessary preconditions in terms of Rest's model of antecedents. What is more, as AI is bound to pre-set goals and subjected to human made conditions despite its autonomous learning and adaptive practices, it lacks true agency. As a consequence, accountability needs to be shared between humans and AI. The authors suggest that related governance as well as internal and external auditing processes need to be adapted in terms of skills and awareness to ensure an ethical AI-based decision-making.

This chapter explores the vital connection between ethics and community development, underlining the fundamental role of ethical considerations in shaping fair, just, and sustainable communities. It begins by emphasizing that community development is inherently ethical and delves into the concept of ethics, examining ethical theories like consequentialism, deontology, and virtue ethics in the context of community development. Real-world case studies from diverse countries, such as South Africa, Australia, and India, are interwoven throughout the chapter to provide practical insights. These case studies illustrate the complexities of ethical implementation in community development, from navigating power dynamics to addressing conflicts of interest and balancing immediate needs with long-term sustainability. The chapter also explores macro-level considerations, highlighting the need for systemic change to create a more just and equitable society. It guides practitioners on integrating ethics into their work, establishing a strong moral framework for community development. Continuous learning, reflective practice, and adaptability are underscored as essential in responding to evolving societal contexts, norms, and challenges.

Based on the developmental process of pharmacy in medical relationships, it is essential to pay attention to ethical issues in this field and develop a good pharmacist–patient relationship. The present study aimed to mention the frequency of ethical challenges of pharmacy in Iran as a fundamental step towards designing a practical ethical guideline for professionals.

In this observational study, data were collected using a two-part questionnaire with 64 items developed after examining relevant texts and conducting unstructured interviews with pharmacy specialists. The first part determined the frequency of ethical challenges that the pharmacist confronts, using 43 short scenarios, whereas the second part comprised 21 questions with short answers. For validation, the questionnaire was sent to 20 medical ethics specialists who were familiar with issues in pharmacy ethics.

Data were collected from 48 members of the Iranian Association of Pharmacists (Working Group of Hospital Pharmacists). and the frequency of ethical challenges was determined. The most frequent issues were patient's request for over-the-counter drugs, asking about their lab results, asking drug for another person and returning the drug.

One of the limitation of our study is its population, there were hospital pharmacist, other pharmacist such as community pharmacist may face different challenges.

The finding of this study could lead the policymakers to develop ethical guidelines for pharmacy practices.

The pharmacist–patient relationship is one of the important aspects of health system, and therefore regulating this relationship based on the professional ethics guidelines could have a positive impact on therapeutic relationships.

Results showed that designing codes of ethics and practical guidelines based on the frequency of the noted challenges enhances the quality of treatment, improves the pharmacist–patient relationship, increases the level of cooperation and decreases patient complaints.

The focus of this chapter is the intersection of social media, publication, data sharing, and research ethics. By now there is an extensive literature on the use of social media in research. There is also excellent work on challenges of postpublication sharing of social media, primarily focused on legal restrictions, technical infrastructure, and documentation. This chapter attempts to build upon and extend this work by using cases to deepen the analysis of ethical issues arising from publishing and sharing social media data. Publishing will refer to the presentation of data extracts, aggregations, or summaries, while sharing refers to the practice of making the underlying data available postpublication for others to use. It will look at the ethical questions that arise both for researchers (or others) sharing data, and those who are using data that has been made available by others, emphasizing the inherently relational nature of data sharing. The ethical challenges researchers face when considering sharing user-generated content collected from social media platforms are the focus of the cases. The chapter begins by summarizing the general principles of research ethics, then identifies the specific ethical challenges from sharing social media data and positions these challenges in the context of these general principles. These challenges are then analyzed in more detail with cases from research projects that drew upon several different genres of social media. The chapter concludes with some recommendations for practical guidance and considers the future of ethical practice in sharing social media data.

This study aims to investigate how living lab (LL) activities align with responsible research and innovation (RRI) principles, particularly in artificial intelligence (AI)-driven digital transformation (DT) processes. The study seeks to define a framework termed “responsible living lab” (RLL), emphasizing transparency, stakeholder engagement, ethics and sustainability. This emerging issue paper also proposes several directions for future researchers in the field.

The research methodology involved a literature review complemented by insights from a workshop on defining RLLs. The literature review followed a concept-centric approach, searching key journals and conferences, yielding 32 relevant articles. Backward and forward citation analysis added 19 more articles. The workshop, conducted in the context of UrbanTestbeds.JR and SynAir-G projects, used a reverse brainstorming approach to explore potential ethical and responsible issues in LL activities. In total, 13 experts engaged in collaborative discussions, highlighting insights into AI’s role in promoting RRI within LL activities. The workshop facilitated knowledge sharing and a deeper understanding of RLL, particularly in the context of DT and AI.

This emerging issue paper highlights ethical considerations in LL activities, emphasizing user voluntariness, user interests and unintended participation. AI in DT introduces challenges like bias, transparency and digital divide, necessitating responsible practices. Workshop insights underscore challenges: AI bias, data privacy and transparency; opportunities: inclusive decision-making and efficient innovation. The synthesis defines RLLs as frameworks ensuring transparency, stakeholder engagement, ethical considerations and sustainability in AI-driven DT within LLs. RLLs aim to align DT with ethical values, fostering inclusivity, responsible resource use and human rights protection.

The proposed definition of RLL introduces a framework prioritizing transparency, stakeholder engagement, ethics and sustainability in LL activities, particularly those involving AI for DT. This definition aligns LL practices with RRI, addressing ethical implications of AI. The value of RLL lies in promoting inclusive and sustainable innovation, prioritizing stakeholder needs, fostering collaboration and ensuring environmental and social responsibility throughout LL activities. This concept serves as a foundational step toward a more responsible and sustainable LL approach in the era of AI-driven technologies.