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Stakeholder theory understands business in terms of relationships among stakeholders whose interests are mainly joint but may be occasionally conflicting. In the latter case, managers may need to make trade-offs between these interests. The purpose of this paper is to explore the nature of managerial decision-making about these trade-offs.

This paper draws on the ordonomic approach which sees business life to be rife with social dilemmas and locates the role of stakeholders in harnessing or resolving these dilemmas through engagement in rule-finding and rule-setting processes.

The ordonomic approach suggests that stakeholder interests trade-offs ought to be neither ignored nor avoided, but rather embraced and welcomed as an opportunity for bringing to fruition the joint interest of stakeholders in playing a better game of business. Stakeholders are shown to bear responsibility for overcoming the perceived trade-offs through the institutional management of social dilemmas.

For many stakeholder theorists, the nature of managerial decision-making about trade-offs between conflicting stakeholder interests and the nature of trade-offs themselves have been a long-standing point of contention. The paper shows that trade-offs may be useful for the value creation process and explicitly discusses managerial strategies for dealing with them.

The study explores diverse and critical understandings of “international” in a higher education curriculum context, situated in a curriculum review of a postgraduate taught programme entitled “International Education” at a university located in England. Our study problematises and decentres some dominant, normalised notions of “international”, exploring critical possibilities of engaging with the term for higher education internationalisation.

We examined a set of programme curriculum documents and conducted a survey exploring teaching staff’s uses and interpretations of “international” in their design and delivery of course units. Through a thematic analysis of the dataset, we identify what “international” might mean or how it may be missing across the curriculum.

Our findings suggest a locally-developed conceptualisation of “international” beyond the normalised interpretation of “international” as the inclusion or comparison of multiple nations, and different, other countries around the global world. More diverse, critical understandings of the term have been considered, including international as intercultural, competences, ethics, languages and methods. The study provides an example approach to reflective scholarship that programmes can undergo in order to develop clarity, depth and purposefulness into internationalisation as enacted in a local curriculum context.

The study provides a first step towards establishing clearer guidelines on internationalising the curriculum by higher education institutions and individual programmes in order to challenge a superficial engagement of “international” within internationalisation. It exemplifies a starting point for making purposeful steps away from normalised notions and assumptions of international education and facilitates development towards its critical, ethically-grounded opportunities.

This chapter aims to examine the impact of whistleblowing policy (WH) on earnings management (EM) in an emerging market, Egypt. Our sample period from 2014 to 2019: the pre-whistleblowing policy period is 2014–2016 and the post-whistleblowing policy period is 2017–2019 with a total of 780 observations and the data are analyzed using ordinary least squares (OLS) regression analysis. Data are collected from annual reports, corporate governance reports, and companies’ website. The empirical analysis shows that whistleblowing policy coefficient is negative and significantly impacts EM in Egyptian firms. The result shows that when the firm adopts a whistleblowing policy, it led to decrease in EM. In addition, we provide strong and robust evidence by the difference-in-difference (DID) method to show that whistleblowing is significantly negatively associated with the extent of EM, which indicates that firms have an effective whistleblowing policy and can have several benefits. Firstly, it can help to identify and prevent illegal or unethical behavior within an organization, which can ultimately save the company from potential legal and reputational damage. Secondly, a whistleblowing policy can empower employees to speak up about any concerns they have, without fear of retaliation, which can help to create a more transparent and ethical work environment. Overall, an effective whistleblowing policy can contribute to the long-term success of a company and the broader economy. The findings of this chapter are relevant to policymakers, governments, management, employees, and shareholders to constraining EM in Egyptian firms.

In recent decades, a significant number of research contributions have been made to the intersection of digital technologies and the tourism industry. However, a thorough examination of digitalization and digital transformation in the tourism industry has not been given sufficient consideration. This study aims to provide a bibliometric review of digitalization and digital transformation research in the tourism industry and devise future research agendas to advance the research field.

This study uses the Scientific Procedures and Rationales for Systematic Literature Reviews (SPAR-4-SLR) protocol and a bibliometric analysis to examine the research progress and scientifically map the research domain of digitalization and digital transformation in the tourism industry from 2002 to 2023 using bibliographic data retrieved from the Scopus and Web of Science.

This study presents the trends in publications and citations within the digitalization and digital transformation research domain in tourism. The findings also provide insights into the four primary clusters of the research field: digital innovation, smart tourism ecosystem, eTourism and smart destination experience. To further augment the application of digital transformation, this study offers several recommendations for future research on digitalization and digital transformation of the tourism industry.

This study provides valuable implications to researchers, managers and policymakers seeking to understand the current state and future research directions in tourism’s digitalization and digital transformation research field.

This study advances the research field of digitalization and digital transformation in the tourism industry by thoroughly examining the primary research clusters in the research corpus of the past two decades. Furthermore, it guides future research, thereby setting the stage for further progress in this domain.

近几十年来, 数字技术与旅游业的交叉领域做出了大量研究贡献。 然而, 对旅游业数字化和数字化转型的深入审视尚未得到充分考虑。本研究旨在对旅游业数字化和数字化转型研究进行文献计量回顾, 并制定未来的研究议程以推进该研究领域的发展。

本研究利用系统文献综述的科学程序和原理（SPAR-4-SLR）协议和文献计量分析来检验研究进展并科学地绘制旅游业数字化和数字化转型的研究领域 使用从 Scopus 和 Web of Science (WOS) 检索到的书目数据从 2002 年到 2023 年。

本研究呈现了旅游业数字化和数字化转型研究领域出版物和引用的趋势。 研究结果还提供了对该研究领域的四个主要集群的见解：数字创新、智能旅游生态系统、电子旅游和智能目的地体验。 为了进一步增强数字化转型的应用, 本研究为旅游业数字化和数字化转型的未来研究提出了几点建议。

本研究通过深入研究过去二十年研究语料库中的主要研究集群, 推进了旅游业数字化和数字化转型的研究领域。 此外, 它指导了未来的研究, 从而为该领域的进一步进展奠定了基础。

本研究为寻求了解旅游业数字化和数字化转型研究领域现状和未来研究方向的研究人员、管理者和政策制定者提供了有价值的启示。

En las últimas décadas, se ha realizado un número significativo de contribuciones de investigación a la intersección de las tecnologías digitales y la industria del turismo. Sin embargo, no se ha prestado suficiente atención a un examen exhaustivo de la digitalización y la transformación digital en la industria del turismo. Este estudio tiene como objetivo proporcionar una revisión bibliométrica de la investigación sobre digitalización y transformación digital en la industria del turismo y diseñar futuras agendas de investigación para avanzar en el campo de la investigación.

Este estudio utiliza el protocolo de Procedimientos y fundamentos científicos para revisiones sistemáticas de la literatura (SPAR-4-SLR) y un análisis bibliométrico para examinar el progreso de la investigación y mapear científicamente el dominio de investigación de la digitalización y la transformación digital en la industria del turismo. de 2002 a 2023 utilizando datos bibliográficos recuperados de Scopus y Web of Science (WOS).

Este estudio presenta las tendencias en publicaciones y citas dentro del dominio de investigación sobre digitalización y transformación digital en turismo. Los hallazgos también brindan información sobre los cuatro grupos principales del campo de investigación: innovación digital, ecosistema de turismo inteligente, turismo electrónico y experiencia de destino inteligente. Para aumentar aún más la aplicación de la transformación digital, este estudio ofrece varias recomendaciones para futuras investigaciones sobre la digitalización y la transformación digital de la industria turística.

Este estudio avanza en el campo de investigación de la digitalización y la transformación digital en la industria del turismo al examinar en profundidad los principales grupos de investigación en el corpus de investigación de las últimas dos décadas. Además, orienta la investigación futura, sentando así las bases para mayores avances en este ámbito.

Este estudio proporciona implicaciones valiosas para los investigadores, administradores y formuladores de políticas que buscan comprender el estado actual y las direcciones futuras de la investigación en el campo de la digitalización y la transformación digital del turismo.

This cross-sectional study had several objectives. This paper aims to study the direct effect of teleworking on interpersonal conflict, the mediating role that interpersonal conflict can play between teleworking and psychological well-being, the moderating role emotional intelligence (EI) can play between teleworking and interpersonal conflict and whether this moderation effect can, in turn, be associated with psychological well-being (moderated mediation effect).

Path analyses using Mplus software were performed on a sample of 264 employees from 19 small- and medium-sized organizations.

While teleworking was associated with lower interpersonal conflict, it was not associated with enhanced psychological well-being. Interestingly, workload seemed to be associated with higher interpersonal conflict, while decision authority and support garnered from one’s supervisor seemed to be associated with lower interpersonal conflict. Teleworking was indirectly associated with higher psychological well-being via interpersonal conflict. Finally, EI played a moderating role between teleworking and lower interpersonal conflict. This was, in turn, associated with higher psychological well-being.

EI is an essential skill to develop in the workplace.

A deepened understanding of the role played by EI at work could help organizations to provide positive work environments, both in person and online. This is especially relevant today, with the continued increase in teleworking practices and the resulting rapidly changing interpersonal relationships.

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.

This paper aims to introduce the Theory of Ethical Leadership as a possible means of actualizing the mission and vision statements of the American Physical Therapy Association as well as individual professional objectives. Specific examples of how this can be applied directly to the profession of physical therapy will be presented.

Leadership influences can profoundly affect a profession, an organization and an individual. This has led to exploring which leadership style would be most effective in moving their organization forward. Through a review of the literature, this viewpoint paper compares leadership theories present in the health-care literature, as well as why they may fall short of actualizing the mission and vision statements of the American Physical Therapy Association as well as individual professional objectives.

Most research has separated ethics from leadership, but all agree that to be successful, the leader needs to exhibit a strong moral compass and demonstrate positive ethical behavior. At the intersection of ethics and leadership is the emerging theory of ethical leadership. Ethical leadership is based on the premise that employees look outside of themselves for ethical guidance and that leaders have an opportunity to provide this moral awareness by making an ethical message sufficiently salient to be recognized in the organizational context as well as allowing the leader to stand out against an ethically neutral ground.

This paper is an original work and has not been published previously, either in whole or in part. Additionally, this paper is not under consideration for publication by any other journal.

Nurse leaders are challenged by ethical issues in today’s complex health-care settings. The purpose of this study was to describe and analyze key elements of moral distress identified by nurse leaders from health-care systems in the USA, Germany, Austria and Switzerland. The aim was to develop an understanding of distressing ethical issues nurse leaders face in the USA and three German-speaking European countries.

This descriptive cross-sectional study surveyed a convenience sample of nurse leaders in the USA, Germany, Austria and Switzerland. The voluntary, anonymous survey also included qualitative questions and was distributed using the Qualtrics® platform. A thematic analysis of the qualitative data in each country was carried out and a comparative analysis identified similarities and differences between the groups of nurse leaders comparing the US data to that from three German-speaking European countries.

The survey was completed by 316 nurse leaders: Germany, Austria, and Switzerland (n = 225) and the USA (n = 91). Similar themes identified as causing all nurse leaders moral distress included a lack of individual and organizational integrity, hierarchical and interprofessional issues, lack of nursing professionalism, patient care/patient safety concerns, finances negatively impacting care and issues around social justice. Within these six themes, there were also differences between the USA and the three German-speaking European countries.

Understanding the experiences associated with distressing ethical situations can allow nurse leaders and organizations to focus on solutions and develop resilience to reduce moral distress in the USA and three German-speaking European countries.

This study investigates the benefits of ethical leadership behaviors for leaders themselves and the underlying mechanisms and boundary conditions of this effect.

Using a multi-time and multi-source survey design, data was collected from both leaders and subordinates across three waves.

Ethical leadership behavior was found to be positively associated with the leader’s moral pride, resulting in the leader’s higher in-role performance and perceived manager effectiveness. The effect of ethical leadership behavior was moderated by core self-evaluation (CSE), such that low-CSE leaders benefit more from these behaviors.

Organizations should encourage ethical leadership behaviors and educate leaders to develop moral pride from conducting these behaviors. Leaders with low CSEs can enhance their in-role performance and overall effectiveness by taking pride in their ethical leadership behaviors.

The field of study on ethical leadership has predominantly focused on the positive outcomes for recipients, yet it is imperative to examine the self-benefits for leaders as well. This study drew upon affective events theory to posit that ethical leadership behaviors generate moral pride in leaders, leading to improved work-related attitudes and performance outcomes.

Ethical concerns in the field of trade and business and research efforts in the area of management and implementation of ethical standards in the organizational chain in the current situation, mainly due to the impact on the performance and procedures of organizations, and, finally, the effect on the views and attitudes of stakeholders and users of corporate information have become critical. Therefore, this study aims to investigate the impact of business ethics on stress, anxiety and depression and the success of auditors in Iran and Iraq.

The study’s statistical population includes all partners, managers and auditors working in auditing firms. Three hundred sixty-five questionnaires were completed by Iranian respondents and 250 questionnaires by Iraqi respondents in 2021. Also, the analysis of variance and regression of ordinary least squares have been used for data analysis and testing of hypotheses.

The research results show a negative and significant relationship between the results of business ethics and stress, anxiety and depression of auditors in Iran and Iraq and a positive relationship between business ethics and auditors’ success in Iran and Iraq.

As the current research was conducted in emerging financial markets such as Iran and Iraq, which are highly competitive, along with special economic conditions, and as the occupation of the ISIS terrorist group, the civil wars in Iraq, the world’s severe economic sanctions against Iran and following the global crisis of COVID-19, both countries have had special conditions. Therefore, the current research can bring helpful information to the readers and help everyone develop science and knowledge in this field.