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This paper investigates the development of moralised business ideologies (MBIs) amongst sustainable banks as they navigate social and environmental business prospects.

Empirical evidence is drawn from top-management-level interviews with 16 UK-based small and medium-sized banks that specialise in financing social and environmental projects.

MBIs have emerged in the literature review and empirical data analysis as a new concept taken on by sustainable banks with roots closer to sustainability such as ethical practices, moralised values, sustainable business models and ecological standards. The results confirm that MBIs help banking institutions create a more sustained positive impact in terms of social and environmental business opportunities.

This paper offers novel evidence on the intersection between banking and MBIs, with a focus on social, sustainability and environmental considerations.

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.

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.

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.

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.

This study aims to examine the influence of accounting professionals’ Machiavellian behavior and ethical judgments on their intention to report fraudulent acts and also to examine the moderating effect of Machiavellianism on the relationship between professionals’ ethical judgments and whistleblowing intention, as well as the mediating effect of personal responsibility, personal costs/benefits and the seriousness of the questionable act on this relationship.

The data were collected via a survey sent to 201 Tunisian accounting professionals and analyzed using the structural equation method.

The results indicate that ethical judgments support the whistleblowing intentions among Tunisian accountants. However, this relationship is affected by Machiavellian behavior that minimizes whistleblowing. Furthermore, the results show that Machiavellianism is negatively associated with whistleblowing intention and has an indirect effect on whistleblowing through perceived personal benefit and the seriousness of the questionable act.

Examining the ethical ideologies that may affect whistleblowing, including Machiavellianism and ethical judgment, in the Tunisian context contributes to the literature on the accounting profession in the Middle East and North Africa. The results of this study could raise awareness among policymakers and regulators in developing countries, particularly in Tunisia, to value whistleblowing as a mechanism for detecting and controlling organizational misconduct and enact regulations that encourage accounting professionals to report fraudulent acts while protecting them.

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.

A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.

The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.

Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.

The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.

This study addresses the gap in research concerning student attitudes toward ethics and social responsibility (E&SR) within diverse organizational contexts, specifically as they transition into managerial and non-managerial roles.

A total of 425 business students from four universities participated. To determine statistically significant differences between potential managers and non-managers (M&NM), a paired comparison inferential t-test was employed.

The study revealed positive E&SR attitudes among business students. However, it differed from existing literature by finding a significant difference in perceived E&SR importance between aspirants in managerial and non-managerial positions. Notably, non-managerial students exhibited significantly stronger support for these principles.

This study, conducted in an emerging economy, offers a unique perspective by analyzing E&SR perceptions across both potential management and non-management employees. Given the direct and indirect influence employee perceptions have on business performance, this research sheds light on the crucial role of E&SR in management practices. The findings are further substantiated by robust data and include implications for human resource management, along with suggestions for future research directions.

The purpose of this study is to determine if blockchain-supported carbon offset information provision and shipping options with different cost and environmental footprint implications impact consumer perceptions toward retailers and logistics service providers. Blockchain and carbon neutrality, each can be expensive to adopt and complex to manage, thus getting the “truth” on decarbonization may require additional costs for consumers.

Experimental modeling is used to address these critical and emergent issues that influence practices across a set of supply chain actors. Three hypotheses relating to the relationship between blockchain-supported carbon offset information and consumer perceptions and intentions associated with the product and supply chain actors are investigated.

The results show that consumer confidence increases when supply chain carbon offset information has greater reliability, transparency and traceability as supported by blockchain technology. The authors also find that consumers who are provided visibility into various shipping options and the product's journey carbon emissions and offset – from a blockchain-supported system – they are more willing to pay a premium for both the product and shipping options. Blockchain-supported decarbonization information disclosure in the supply chain can lead to organizational legitimacy and financial gains in return.

Understanding consumer action and sustainable consumption is critical for organizations seeking carbon neutrality. Currently, the literature on this understanding from a consumer information provision is not well understood, especially with respect to blockchain-supported information transparency, visibility and reliability. Much of the blockchain literature focuses on the upstream. This study focuses more on consumer-level and downstream supply chain blockchain implications for organizations. The study provides a practical roadmap for considering levels of blockchain information activity and consumer interaction.

Post-millennial youths are well equipped with internet technology and computers since birth and find it easier to operate computers and technologies than their previous generations. With the advancement of technology, the ethical dilemma associated with its use has evolved. This paper aims to develop and validate a measurement scale for the ethical orientation of post-millennial technology usage by capturing the key factors that best describe the behavior adopted by students.

A systematic scale development procedure was used, involving both reviews of the literature and focus group discussions to generate the items that specify the domain of this study. After generating items, exploratory factor analysis and confirmatory factor analysis were applied to identify latent constructs of techno-ethical orientation. Lastly, the scale was subjected to reliability and validity testing.

The study found that the techno-ethical orientation scale has five dimensions: privacy concerns, classroom behavior, accessibility dilemma, social media usage and assignment ethics. Overall, a scale comprising 17 statements was derived.

The findings of our study attempt to augment the growing efforts to explore all facets of techno-ethics. It is probably the first attempt to develop a valid and reliable scale for the techno-ethical orientation of post-millennial.

This scale could be used by academicians and practitioners to assess the techno-ethical orientation of post-millennial for positive interventions.

This study derives a new reliable and valid scale for measuring the techno-ethical orientation of post-millennial toward technology usage.

Labor market studies show that job applicants are naturally inclined to embellish or omit information on their resumes, to gain advantage over other applicants. Religiosity can reveal much about an individual's sense of right and wrong and it has importance as a social force with a foundational role in ethical development. The study’s objective is to clarify the relationship between personal religiosity and the intentional deceitful presentation of information on resumes, as well as the judgment of situations with ethical content.

The study is comprised of Jewish adult participants that submitted a resume in search of a job in the past 30 weeks in Israel. The questionnaire included questions regarding resume fraud, tolerance towards unethical and illegal behaviors and demographic and occupational questions.

The authors' results indicate that religious status may be a predictor of resume deception. Religious applicants reported more rigorous moral ethics, manifested by less tolerant attitudes toward unethical and illegal behaviors in comparison to seculars, which in turn, were associated with decreased tendency to deceive on resumes.

For many countries, and especially emerging markets, the Covid pandemic negatively affected the economy and creating sufficient employment may be a challenge. A better understanding of the personal factors associated with problematic job searching behaviors is relevant.

Despite the recognized importance of religion as a social force with a foundational role in ethical development, there is a lack of research on the impact of religiosity on ethical decisions in the labor market. The authors propose explanations for the results based on the theory of planned behavior and perceptions of normative beliefs.

This study investigates the relationship between organizational citizenship behavior (OCB), total quality management (TQM), and corporate sustainability (CS). Specifically, the authors propose that TQM mediates the relationship between OCB and CS. The authors intend to demonstrate that TQM practice may be able to balance the interests of all stakeholders and hence improve the performance of all three CS elements, namely economic, social and environmental.

The authors designed a survey questionnaire. The authors then collected data from managers that were in charge of quality control in 216 companies. Hypotheses were developed and regression and path analyses were used to test the hypotheses.

OCB has a positive effect on both TQM and CS. TQM also is positively related to CS. Further, TQM mediates the relationship between OCB and CS. Further analyses show that the full mediation only applies to economic aspects of CS but not social and environmental.

Companies that aim to achieve overall CS performance should not only encourage OCB in an organization, but also pay attention to TQM. Moreover, when deciding on hard and soft TQM, the priority should be given to hard TQM.

The authors investigate the relationship between OCB, TQM and CS in detail. The authors treat TQM in two elements of soft TQM and hard TQM while treating CS performance in three elements of economic, social and environmental performances. The authors further examine how both hard and soft TQM impacts CS performance differently.

This research study uses the theory of planned behavior to investigate the factors such as environmental concern, perceived control behavior and subjective norms that foster green purchasing intention in the developing market, with the moderating influence of environmental knowledge.

Convenience and purposive sampling were used to obtain data from 418 respondents, which were analyzed using structural equation modeling.

The findings revealed that environmental concern had a significant impact on the subjective norms, green attitude and perceived behavioral control; subjective norms had a positive impact on the green attitude, did not on perceived behavioral control and green purchase intention directly; perceived behavioral control had a significant impact on green attitude directly but did not green purchase intention; green attitude had a significantly impacted the green purchase intention. Environmental knowledge had a strong moderation association between green attitude and green purchase intention.

The study explores the complex relationships between various factors, including environmental concern, subjective norms, perceived behavioral control, green attitude and environmental knowledge, and their impact on green purchase intention which can provide a more nuanced understanding of the drivers for sustainable consumption. Additionally, the study's finding on the moderating effect of environmental knowledge on the relationship between green attitude and green purchase intention may be a novel contribution to the existing literature.