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The study examines the role of ethical leadership in the innovative performance of employees. Further, the purpose of the study is to investigate the mediating effect of human capital and social capital on the relationship between ethical leadership and the innovative performance of employees.

The study collected primary data from 386 managerial-level employees of information technology (IT) companies in the northern region of India. Structural equation modelling (SEM) was used to analyse the data and derive the direct and indirect effects.

The findings indicate a significant positive impact of ethical leadership on the innovative performance of employees. Further, it was found that ethical leadership has both direct and indirect effects on the innovative performance of employees, where the indirect effect was mediated through intellectual capital (IC). The research confirms that IC and ethical leadership are crucial resources for fostering a knowledge-driven culture and innovative performance amongst employees.

The research has made a novel attempt to explore the interplay between ethical leadership, IC and innovative performance in the Indian context. Further, the study provides actionable strategies for business leaders to optimise business processes and encourage innovative practices amongst employees in the company.

This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.

Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.

The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.

Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.

To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.

This study aims to comprehensively analyse and synthesize existing studies that investigate the relationship between ethical leadership and organizational silence. This review also aims to provide a detailed understanding of the impact of ethical leadership on various dimensions of organizational silence.

This study uses a systematic review methodology, adhering to Preferred Reporting Items for Systematic Reviews and Meta-analysis guidelines, to explore the relationship between ethical leadership and organizational silence. Using the SCOPUS database, the search involved Boolean operators to narrow down relevant papers published in English between 2000 and 2023. Following a meticulous screening process, 10 papers were selected for review after removing duplicates and excluding non-English or irrelevant studies. The selected papers underwent a methodological quality assessment, ensuring focused research questions, precise subject selection methods, representative samples and reliable measurement instruments.

This study has led to two crucial findings. Firstly, the review has revealed that employees feel secure and motivated to share their opinions when leaders are ethical, which is essential from the perspective of organizational performance. Secondly, in a collectivist culture, employees generally do not express their views (prosocial silence) even though the leaders are ethical. However, in an individualistic culture, employees express their views and opinions on organizational matters even though leaders are ethical.

This research has three research implications. Firstly, the papers on the relationship between ethical leadership and organizational silence followed quantitative approach. Besides, there is a dearth of qualitative studies. Therefore, qualitative studies are urgently needed to understand the true nature of this relationship. Secondly, the relationship between ethical leadership and organizational silence in existing literature is inconsistent. Several studies have reported a non-significant relationship between these two constructs, which requires further investigation. Thirdly, most existing literature on the relationship between ethical leadership and organizational silence is concentrated in the manufacturing sector. Therefore, it is necessary to test this model, even in the services or other sectors.

To the best of the authors’ knowledge, this is the first study to have reviewed the impact of ethical leadership on organizational silence. This review provides insights into how ethical leadership can mitigate silent behaviour. In addition, this review suggests future research directions pertaining to the relationship between ethical leadership and organizational silence.

The paper aims to explore the sided challenges facing the accounting profession in an advanced digitalised future where humans and robots will collaborate in working teams.

Employing a qualitative approach, the paper conducts a reflexive thematic analysis to identify challenges and associated socio-ethical risks of digitalisation; it then introduces an ethical decision-making model aimed at addressing these challenges.

Key professional accountants’ (PAs) sided challenges refer to autonomy, privacy, balance of power, security, human dignity, non-maleficence and justice, each of them possessing multifaceted dimensions that are interconnected dynamically to create a complex web of socio-ethical risks.

The ethical decision-making pathways corresponding to each detected challenges provide a useful reference and guideline for PAs in the digitalised future of the profession.

Using an anthropocentric perspective, the research addresses the sided challenges of accounting profession’s accelerated digitalisation; it contributes to fostering accountability and legitimacy of the accounting profession which serves the public interest.

By innovatively intertwining ethical positions with decision-making pathways, the paper offers a potential solution to address digitalisation’s sided challenges that might interfere with practitioners’ professional judgement and identity.

The organizational environment can influence how employees experience meaningfulness. This study examines the mediating role of meaningful work between organizational ethical climates and the affective well-being of employees. We also test for the moderating role of self-regulatory traits in this relationship.

Partial least squares – structural equation modelling (PLS-SEM) was employed to test the hypothesized model using responses from 430 working professionals. Recommended robustness checks were conducted before model assessment and hypotheses testing.

The findings suggest that a caring ethical climate is positively related to affective well-being. Meaningful work dimensions, i.e. unity with others, inspiration and balancing tensions partially mediate the relationship between the caring climate and affective well-being. Integrity with self and balancing tensions fully mediate the negative effect of an instrumental climate on affective well-being. Positive mediation of unity with others and negative mediation of reality were observed between a law and code climate and affective well-being. Moderating effects of self- and other-orientation and self-monitoring were also observed.

The study presents significant insights, however, a few limitations must be discussed. The study has relied on cross-sectional data which may be addressed in future studies.

In times when organizations are spending in large amounts in ensuring meaningful work and employee well-being, this study suggests internal mechanisms that can bring positive impact in employees' work life. Leaders should assess how employees perceive the ethical climate of the organization in order to provide better meaningful work opportunities to the workforce.

Having meaningful work and experiencing affective well-being are significant for a collective betterment of society. Meaningful work encourages individuals in identifying how their work if affecting the society. A affectively happy workforce is essential in building a mentally healthy society.

This study contributes to the investigation of organizational factors that help employees find meaning in their work. Based on ethical climate theory, this study highlights how organizations can redesign and modify their ethical climates to provide opportunities for employees to experience meaningful work and improve their affective well-being.

This paper aims to investigate the impact of prolonged work hours and high stress levels on ethical behavior within health-care settings. It evaluates how these factors compromise professional and personal boundaries and examines the efficacy of targeted ethical training programs designed to mitigate these challenges.

This study adopts an integrated conceptual framework combining the interactionist model of ethical decision-making, organizational justice theory and virtue ethics. It uses data from the General Social Survey (GSS) and analyzes trends and insights from existing literature. The study explores theoretical underpinnings and empirical evidence to understand the complex interplay between workplace stress, long hours and ethical behavior in health-care environments, ensuring the validity and reliability of the findings.

The findings highlight a significant correlation between excessive work hours, increased stress levels and ethical lapses in health-care settings. These lapses, including breaches of confidentiality and inappropriate workplace relationships, can have profound implications for patient care and professional satisfaction. The efficacy of ethical training programs in enhancing moral reasoning and ethical judgment among health-care professionals is demonstrated, particularly those programs that mirror real-world complexities. Such training equips health-care workers with the necessary tools to navigate ethical dilemmas effectively, fostering a culture of ethical awareness and integrity.

This paper uniquely contributes to the literature by comprehensively analyzing how stress and work hours influence ethical behavior, specifically in health-care settings. Supported by a robust theoretical framework, it extends previous research by demonstrating the effectiveness of ethical training in improving ethical behavior. The paper provides practical recommendations for health-care organizations to cultivate a culture of ethical awareness and integrity, highlighting the potential for such programs to improve patient care and professional satisfaction significantly.

This study delves into the impact of an ethical mindset on the efficacy of ethical awareness within the tax profession and aims to ascertain whether the presence of an ethical mindset can account for the discrepancies in the literature and enhance the effectiveness of ethical awareness initiatives.

The research used a tax experiment involving both treatment and control groups. Both groups were presented with a tax-related scenario, with the treatment group subjected to a specific ethical awareness intervention. To gauge the participants’ ethical mindsets, they were divided into strong self-interest and mild self-interest mindset groups based on their Machiavellian scores. The analysis was conducted utilizing ANOVA to scrutinize the results.

The key findings shed light on the fact that while ethical awareness endeavors can enhance the likelihood of individuals making ethical choices in tax decisions, their effectiveness varies significantly depending on the individual’s ethical mindset. Furthermore, results show that gender affected the relationship between ethical mindset and ethical awareness effectiveness, and males with mild self-interest score reacted more to the ethical awareness intervention. Results support that individuals’ ethical mindset, measured as strong self-interest and mild self-interest, is pivotal in determining the effectiveness of ethical awareness efforts.

This study is unique because it evaluates the effect of ethical mindsets to provide a novel way to improve tax ethical awareness initiatives.

In this final chapter, we explore the ever-evolving 21st century landscape where ethics drive community development toward resilience and progress. Drawing inspiration from the subheadings mapping our journey, we traverse international case studies spanning Canada, Brazil, Sweden, Kenya, China, Australia, Antarctica, and India. Through these global insights, we uncover the impacts of dynamic forces on communities worldwide, navigating ethical dilemmas and opportunities. We present strategies tailored to diverse continent-specific needs, explore inclusive governance models, and highlight the transformative power of ethical engagement. This journey underscores the vital role of resilience and concludes with a global call to embrace ethical approaches for inclusive community development and a sustainable future.

New generations actively seek employment in organizations that resonate with their values, mission and sense of purpose. However, perceptions of organizational politics (POP) associated with unethical practices detrimentally affects meaningful work experiences and employee retention. Ethical leadership emerges as a critical factor in mitigating these negative effects. This study aims to propose a comprehensive model that examines the impact of ethical leadership on two crucial work outcomes: meaningful work and turnover intention. The mediating role of POP is explored, shedding light on the intricate dynamics within organizational contexts.

To test the model, the authors use a sample of 261 respondents who completed an online questionnaire shared on social networks. Partial least squares is used for data analysis.

Results evidence that ethical leadership reduces employees’ POP, increases meaningful work and reduces turnover intention. One dimension of POP – communication – mediates the relationship between ethical leadership and work outcomes. Furthermore, meaningful work mediates the relationship between ethical leadership and turnover intention.

The study offers practical suggestions for managers to mitigate the negative impact of POP on meaningful work and employee retention.

This study adds to previous research by analyzing the separate and combined effects of ethical leadership on five dimensions of POP – communication, resources, decisions, reputation and relationships. Furthermore, this study adds empirical evidence on how POP influence meaningful work and employee retention.