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Recently, ethical leadership has become a widely studied research topic. Simultaneously, many studies have begun to emphasise the role of interpersonal communication competence (ICC) in successful leadership. However, there has been little discussion on the links between ethical leadership and leaders’ ICC. To address this research gap, this study aims to compare and combine the research traditions of ethical leadership and leaders’ ICC. The study is based on two literature reviews examining (a) ethical leadership (substudy 1; N = 27) and (b) leaders’ ICC (substudy 2; N = 18). The research questions are as follows: (a) How are the requirements of leaders’ ICC noticed in the literature of ethical leadership? (substudy 1) (b) How are the requirements of ethical leadership noticed in the literature of leaders’ ICC? (substudy 2) The findings reveal that (a) studies in ethical leadership rarely pay attention to leaders’ ICC and (b) studies in leaders’ ICC do not often discuss ethical aspects of ICC, at least explicitly. While a larger sample would have been preferred, the study contributes to previous research by addressing a research gap between ethical leadership and leaders’ ICC and suggests integrating these research traditions to better understand the nature of ethics and ICC in leadership. By promoting novel interdisciplinary research perspectives, the study provides a foundation for further research and development of (a) a competence-based approach to ethical leadership and (b) an ethics-focused approach to competent leadership communication.

Achieving equity in international research is one of the pressing concerns of the twenty-first century. In this era of progressive globalization, there are many opportunities for the deliberate or accidental export of unethical research practices from high-income regions to low- and middle-income countries and emerging economies. The export of unethical practices, termed “ethics dumping,” may occur through all forms of research and can affect individuals, communities, countries, animals, and the environment. Ethics dumping may be the result of purposeful exploitation but often arises from lack of awareness of good ethical and governance practice.

This chapter describes the work of the TRUST project toward counteracting the practice of ethics dumping through the development of tools for the improvement of research governance structures. Multi-stakeholder consultation informs all of TRUST’s developments. Most importantly, this gives voice to marginalized vulnerable groups and indigenous people, who have been equal and active partners throughout the project.

At the heart of the TRUST project is an ambitious aim to develop a Global Code of Conduct for Research in Resource-Poor Settings. Uniquely, the Code provides guidance across all research disciplines in clear, short statements, focusing on research collaborations that entail considerable imbalances of power, resources and knowledge and using a new framework based on the values of fairness, respect, care, and honesty. The code was recently adopted by the European Commission as a reference document for Horizon 2020 and Horizon Europe.

The purpose of this chapter is to discuss the relationship between law and ethics in accounting. The primary arguments of the chapter are that law and ethics have between intertwined historically, that concepts of morality and ethics have permeated law and that laws are based on ethical and religious principles. As a result, it is important for accounting students and practicing accountants to understand the close relationship between law and ethics. The chapter defines the meaning of “legal” and “ethical,” and draws distinctions between these concepts. It also discusses historical relationships between law, morality and ethics in major religious traditions. The concepts of ethics expressed in Aristotle’s Nicomachean Ethics, and how these concepts influenced the development of law and ethics in Western philosophy are then discussed. In particular, the ethical principles of independence, integrity and objectivity as embodied in the Code of Conduct of the American Institute of Certified Public Accountants (CPAs) are recognizable in Aristotle’s premise, that moral virtue is situated at the mean between deficiency and excess and that ethics is oriented toward practical implementation of the good life through human rationality. The final section of the chapter discusses the application of law and ethics to accounting and in particular to the detection of management fraud.

This chapter argues that there is conflict between the requirements laid down by the regimes of ethical regulation that have been introduced in many countries over the past few decades and what is required if social research is to be done well, not least in ethical terms. The reasons for the rise of ethical regulation are outlined along with the criticisms that have been made of it by social scientists. One aspect of this criticism has been an emphasis on the necessarily situational character of ethical judgement, the potential conflicts amongst values, and the ways in which ethical considerations are entwined with methodological and prudential ones. These points have often been formulated via the concept of phrónēsis (wise judgement). The meaning of this is outlined, as well as how the need for such judgement conflicts with the assumptions built into the operation of ethical regulation. It is suggested that these assumptions, as embedded in many official statements, amount to a form of moralism that is counterproductive if good research that is ethically acceptable is to be encouraged. It is argued that ethics committees should not exercise control over what research is done but ought rather to serve as forums in which researchers are forced to justify the design of proposed research studies, and to address any ethical issues arising from research that they have already carried out.

German ethical banks have experienced a significant increase in customers, deposits, and lending. They aim to establish a fairer banking system. But the simultaneous pursuit of social, ecological, and economic goals leaves them vulnerable to conflicting orders of worth. The authors examine the normative foundations that ethical bank employees refer to when they describe their everyday practices and identify the specific problems that arise from negotiating between moral principles and economic demands to provide insights into the impacts, constraints, and paradoxes of normatively oriented business practices. Drawing on the theoretical framework of the sociology of critique, the authors assume that moral categories, social processes of interpretation, and justification are an essential part of markets. Ethical banking is characterized by the need to meet both market-limiting and market-expanding requirements, and this particularly becomes contentious when dealing with economic growth. By analyzing ethical banks’ freely accessible documents, the authors first outline the institutional guidelines. In a second step, the authors analyze 27 qualitative interviews with employees of ethical banks to gain insights into everyday lending practices and action-guiding normative orientations. The goal of this chapter is to examine the tensions that may arise from applying normative guidelines under the condition of increasing economic requirements and to disclose the way that ethical banks negotiate between mechanisms of expansion and limitation. The analysis of this chapter points out a paradox of ethical banking: due to the banks’ economic expansion, investments corresponding to their ethical commitments tend to become a luxury they cannot afford.

The purpose of this paper was to examine and reflect on the visual social research method of photovoice, which is a qualitative research process increasingly being used by government and nongovernment organizations to enable participants who are often from disadvantaged groups, to capture their lives, experiences, and issues through photos and associated written stories. Visual methods such as photovoice provide both opportunities and risks with ethical considerations and concerns that are both ethical in nature for those taking the photographs, and for those in the photographs. There are also associated ethical challenges for researchers to conform to ethical guidelines, while conveying stories that are in the public interest. Ascertaining why visual information should be considered in relation to ethics can be argued as important, as the receiver processing the visual information will process, perceive, and respond in a variety of ways, and possibly in different ways to what the sender aimed to convey. It was argued here that due to the strong ethical guidelines for photovoice projects, it is more of a deontological-based research approach. A key ethical concern associated with photovoice is that it is touted to participants as a vehicle to achieve social change, yet there is no guarantee that this change will occur, as ultimate power rests in the hands of decision makers. Photovoice ethical processes were discussed, with reflections by the author on ethical issues that have occurred in her own research, and suggestions to organizations on what to consider to ensure a photovoice project proceeds with ethical consideration to ensure an empowering experience as an influencer for social change.

The chapter first draws concepts underlying legitimacy theory (Suchman, 1995) to provide a basis to understand alternative approaches to the development of ethical cultures in global organization. The chapter then illustrates the institutionalization of Codes of Ethics through a “management” approach drawing from Simon’s Levers of Control as a framework to contextualize experiences of a large global conglomerate. The chapter adopts the case approach, applying the case of the Tata Group to highlight the integration of external institutions into the institutionalization process. The management of business ethics (MBE) can provide a basis to institutionalize ethics in global firms to create an internal culture consistent with ethical goals of the corporations that may also be different from the external environment. The MBE includes the application of managerial techniques and information technology to institutionalize ethics in organizational culture. Management Accountants can have a significant role in supporting this endeavor, given their expertise in measurement and control. The code is only one aspect through which firms develop their identity. Information on the case was unevenly distributed. For example, there was voluminous information on the code and its implementation. Therefore, some subjectivity was necessary in selecting relevant items. The chapter, to my knowledge, provides unique insights into the theoretical and practical aspects of institutionalizing ethics in corporate cultures using Codes of Ethics.