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This paper aims to examine the extent of ethical values information disclosure on the top 100 Malaysian and Indonesian companies’ annual reports using coercive isomorphism under the institutional theory.

Using the content analysis, the presence or exclusion of ethical values information disclosed on 100 Malaysian and Indonesian companies’ annual reports using a newly developed Ethical Values Disclosure Index is carried out.

The results of the analysis found that Indonesian companies on average disclosed 31 items under study compared to 27 items disclosed by the companies in Malaysia. The results suggest that Indonesian companies are more vigilant in the code of ethics, companies policy on ethical issues, monitoring program and accountability, ethical performance, ethical infrastructure and organizational responsibility aspects, whereas their Malaysian counterparts are better in reporting governance and integrity committee or board of directors.

The findings may not be applicable to other countries in the same region, nevertheless, revealed the importance of adequate ethical values disclosure in determining the level of ethical behavior.

Companies in Indonesia are coercively pressed by various influential stakeholder groups to address ethical issues. The less disclosure regarding corporate ethical behavior may indicate that unethical practices continue to be a problem in the Malaysian corporate sector.

This paper adds to the literature by examining the elements of ethical values adapted mainly from the professional bodies that regulate the accounting profession and other organizations using the institutional theory, particularly in two countries.

Based on the theories of social learning, social exchange and social identity, this study aims to examine the impact of ethical leadership on organizational attractiveness and diversity-valuing behavior as well as the mediating role of psychological meaningfulness in the public healthcare sector.

Data in this study was collected from 545 nurses working in Palestinian hospitals. Structural equation modeling was used to analyze the data.

The results show positive effect of ethical leadership on organizational attractiveness and diversity-valuing behavior. The findings likewise support the mediating role of psychological meaningfulness on the focal relationships.

This study follows a more comprehensive and a multitheoretical approach and it uses a novel model in an underexamined setting, which is the nursing sector.

The purpose of this study is to investigate the integration of entrepreneurial spirit and multicultural values in Islamic education, particularly within the context of pesantren, and to understand its implications for educational practices and outcomes.

This study adopts a qualitative research approach, using literature review and analysis of empirical data to explore the intersection of entrepreneurial spirit and multicultural values in Islamic education. It incorporates findings from multiple sources, including scholarly articles, books and empirical studies, to provide a comprehensive understanding of the topic.

The findings reveal that the integration of entrepreneurial spirit and multicultural values in Islamic education empowers students economically, fosters innovation in teaching methods and promotes character development and business ethics. Moreover, it emphasizes appreciation for diversity, cross-cultural collaboration and social responsibility within the educational context. This integration creates an inclusive learning environment conducive to the development of entrepreneurial skills, innovation and ethical leadership.

Generalizability: the findings of this study may be limited in their generalizability due to the focus on specific multicultural Islamic educational institutions, potentially limiting the applicability of the results to broader educational contexts. Sample size and diversity: the study’s sample size and diversity may impact the representativeness of the findings. Future research could aim for larger and more diverse samples to enhance the robustness of the results. Methodological constraints: the reliance on certain research methods, such as surveys and interviews, may introduce biases or limitations in data collection. Researchers should consider using a variety of methodologies to triangulate findings and ensure comprehensive understanding. Time constraints: the study’s timeframe may have constrained the depth of analysis and limited the exploration of the long-term effects of entrepreneurship education on student development. Future research could adopt longitudinal approaches to address this limitation. Cultural context: the findings are contextualized within the cultural and educational landscape of multicultural Islamic institutions, which may limit their transferability to other cultural or religious contexts. Researchers should consider examining similar phenomena in diverse cultural settings. Resource constraints: resource limitations may have impacted the scope and depth of the research. Future studies could seek additional resources to conduct more extensive investigations and analyses. Bias and subjectivity: despite efforts to minimize bias, researchers’ subjectivity and potential biases in data interpretation and analysis cannot be entirely eliminated. Researchers should acknowledge and address their own biases transparently. Ethical considerations: the study may have encountered ethical challenges related to participant consent, confidentiality and cultural sensitivity. Future research should prioritize ethical guidelines and considerations to ensure the protection and well-being of participants. Addressing these limitations in future research endeavors can contribute to a more comprehensive understanding of the role and impact of entrepreneurship education in multicultural Islamic educational settings.

Practically, the study informs educational institutions, especially pesantren, about the benefits of integrating entrepreneurial spirit and multicultural values into their curriculum and pedagogical approaches. It offers insights into effective strategies for fostering entrepreneurship, innovation and intercultural competence among students.

The integration of entrepreneurial spirit and multicultural values in Islamic education has broader societal implications. It cultivates a generation of socially responsible and inclusive leaders capable of addressing global challenges with creativity and empathy. By promoting cultural understanding and collaboration, it contributes to building more harmonious and resilient communities.

This study is original in its comprehensive exploration of the intersection between entrepreneurial spirit and multicultural values in Islamic education, particularly within the context of pesantren. It offers fresh insights into how these dimensions can be integrated synergistically to enhance educational practices and outcomes.

This research seeks to better understand the impact of employee-customer identification on critical job outcomes such as customer orientation and commitment to service quality.

A sample of 316 hotel/motel employees was used for the study. Structural equation modeling was used to analyze the data.

Results show a positive relationship between ethical values person-organization fit and employee-customer identification indicating that when customer-contact service employees’ ethical values align with those of the organization, they identify with customers more closely. Results also suggest that when employees identify with customers they are likely to be more customer-oriented and committed to providing service quality.

We learn how the relationship between employee and organization impacts employee-customer identification. Furthermore, we better comprehend the impact of employee-customer identification on critical outcomes in the hospitality industry such as customer orientation and commitment to service quality.

The current body of research has separately examined ethics education design and evaluation, as well as the development of ethical identity in managers. However, a notable deficiency in the literature lies in the absence of a comprehensive investigation into the interconnections between these two areas. This conceptual paper aims to address this lacuna.

Building on the theoretical foundations of identity control theory, this paper presents a conceptual model that outlines the dynamics of ethics education for managers, whether outside the organization or as a human resource development (HRD) initiative. Drawing upon a diverse range of literature sources, the model places significant emphasis on the interactive nature of identity formation, taking into account both individual agency and the educational context.

The conceptual model developed based on identity control theory illuminates the functioning of ethics education and its impact. The model illustrates the multifaceted nature of the relationship between ethics education and the development and sustenance of ethical identity in managers. It underscores the iterative process of identity control, wherein managers continuously navigate their ethical identities in response to internal and external influences.

While ethics education in management and HRD studies is widely acknowledged, there is a significant gap in understanding the psychological mechanisms that explain the maintenance of self-identity and the dynamic interplay between individuals and their social environment. This gap is particularly relevant to educational programs, which not only shape the social environment for trainees but also aim to foster the development and preservation of their individual identities.

This paper aims to propose a multilevel framework of fashion consumer ethics that unpacks how ethical consumers publicly express their identity through sustainable fashion (SF). The author explores SF’s cognitive, relational and contextual dynamics, highlighting how attitude–behavior (A-B) gaps might impede consumers’ ethical identity and social image alignment.

The framework theoretically reconstructs fashion consumer ethics by integrating social intuitionism, social representation theory and the public sphere. This theorizing process sheds light on fragmented attempts found in previous research to understand how ethical consumers express their self-identity and socially represent their image through SF, avoiding A-B gaps.

The theoretical propositions suggest how ethical consumers’ self-concept is expressed at the cognitive level, leading to ethical commitment toward self-associated fashion brands; social image is manifested at the relational level, giving rise to consumers’ ethical engagement in SF; and ethical consumers’ self-verify their identity-image alignment in the public sphere, thus addressing A-B issues.

The sociopsychological approach suggests a novel understanding of ethical consumers’ individual and social representation through SF consumption. The framework interprets SF as an “aesthetic of existence,” co-constructed collectively and symbolically expressed publicly. As a result, the proposed model combines different theories to introduce new causal mechanisms and constructs of ethical consumers’ cognition, sociological relations and public spheres.

This study aims to investigate the impact of leader’s religiosity on teachers’ organizational commitment and leaders’ virtuous behaviors. Second, it is intended to examine the significant influence of Al-Ghazali’s fundamental virtues – wisdom, justice, temperance and courage – on the level of commitment displayed by teachers in K12 schools.

To analyze this connection, a total of 335 surveys were collected from K12 private schools situated in the Kurdistan Region of Iraq. The data were then evaluated using confirmatory factor analysis and structural equation modeling.

It has been found that leaders’ virtuous behaviors have significant positive effects on teachers’ commitment. Furthermore, while religiosity did not directly influence teachers’ commitment, the virtuous behaviors of leaders played a significant mediating role in this relationship.

This research fills a gap in the literature by exploring the impact of Islamic ethical principles on employee commitment, specifically within the context of K12 education in the Kurdistan Region of Iraq. It emphasizes the critical role of leaders’ virtuous behaviors in improving employee commitment.

The present study aims to explore ethical consumption of Millennials and Generation Z and the effect of eWOM on their purchase intention.

A Structural Equation Model (SEM) was employed to test research hypotheses based on the Theory of Planned Behaviour (TPB), examining the effects of attitudes and subjective norms. Additionally, the study assessed the impact of product characteristics and consumer awareness of ethical characteristics on purchase intention and eWOM.

Results reveal no significant differences between Millennials and Generation Z regarding purchase intention. However, Generation Z significantly drives the spread of eWOM. Notably, Generation Z's attitudes towards products from socially responsible and environmentally sustainable companies significantly influence eWOM creation, suggesting a potential new research direction.

This study is also subject to some limitations, which the researchers must point out and which may lead to further research. First, it should be emphasized that the study used a convenient sample, but the study is geographically limited in terms of its significance and the generations analyzed. For this reason, the generalization of the results should be done with caution. In addition, as the exogenous independent variables investigated in this study are limited to a number of different factors that influence the consumption of sustainable products, such as the company's reputation, the perceptual ability of the public to distinguish whether the actions of brands actually serve society or whether they are unrelated actions, as well as the personality and socio-cultural background of consumers can be included in future research. In addition, studies can be conducted to identify subgroups with different motivations among both Millennials and Generation Z and diagnose different market segments that could further confirm the findings.

Based on these findings, brands can develop their social network strategy by emphasizing the environmental and social attributes of their products, services, and benefits. It is also important to undertake initiatives linked to strong sustainability practices and information campaigns to form a positive attitude among consumers and strengthen their purchasing behavior. Particular attention should also be paid to the regular control of the effectiveness and impact of the messages to achieve the greatest public involvement.

Brands must focus on developing successful strategies to strengthen employer branding through a positive work experience, the creation of jobs related to sustainability, the correct application of ESG criteria in all departments involved, the adaptation of training programs, and the corresponding promotion of all these practices that lead to positive eWOM to obtain a competitive advantage (Clementino and Perkins 2021).

This study contributes theoretically and practically to the understanding of ethical consumption. It provides valuable insights for brands to enhance their social network strategies by highlighting the environmental and social characteristics of their products. By emphasizing these practices, companies can effectively engage Millennials and Generation Z, leveraging their influence to promote ethical consumption and gain a competitive advantage in the market.

This study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We employed an online research panel called Qualtrics, to collect data based on a sample of 127 middle-level managers from various US financial services firms. We find that MJ mediates the relation between delegation and misreporting, suggesting delegation of decision rights increases employees’ misreporting indirectly by increasing MJ. We also find that EC significantly moderates the relationship between MJ and misreporting. Furthermore, our test of the moderated-mediation effect reveals that the indirect effect of the delegation of decision rights on misreporting through MJ is stronger when there is a higher level of instrumental climate (IC) and a lower level of principle climate (PC).