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The purpose of this article is to summarize three Luhmannian critiques on morality, illustrate new roles for morality and add constructive interpretations.

Luhmann has recently been described as downright negative toward morality, resulting in a refusal to use ethics as a sociologist, thus leading to a limited use of his theory in moral issues. A constructive interpretation could support a more functional use of morality in social system theory.

First, Luhmann signals that morality can no longer fulfill its integrative function in society but also that society has recourse to moral sensitivity. Second, Luhmann describes how anxiety is crucial in modern morality and indicates which role risk and danger could play. The author builds further on this and proposes the concept of “social system attention” that can provide answers to individual and organizational anxiety. The author proposes that institutionalized socialization can support an integrative morality. Third, Luhmann states that ethics today is nothing more than a utopia but also that the interdiction of moral self-exemption is an essential element. The author adds that a relational ontology for social systems theory can avoid ethics as utopia.

This article is a programmatic plea to further elaborate morality from a system theory perspective in which meaning is relationally positioned.

This article could potentially provide a more functional application of morality in social systems, thus leading to improvements of attempts of ethical decision-making. The originality of the approach lies in the interpretation of basic assumptions of Luhmann social system theory that are not core to his theory.

Despite the prominence of ethics in mainstream marketing and sales literature, studies on the role of unethical sales practices remain sparse. As a result, we sought to fill this void by reviewing and integrating the available research on unethical sales practices.

A systematic methodology is used to review the literature. The data study covered peer-reviewed journal publications from 2008 through 2020.

Our investigation uncovered patterns (situational ethical behavior, ethical sales organizational culture, ethical leadership of salespeople, and unethical behavior). We suggest promising avenues for further research by concluding our methodological and theoretical contribution.

Today’s sales profession is continually evolving, putting increased demand on salespeople to adapt to new norms. Salespeople may be enticed to engage in unethical sales tactics in these situations, endangering not just themselves, but also their organizations and clients. This research contributes to the unique nature of ethics among sales people.

This chapter explores the vital connection between ethics and community development, underlining the fundamental role of ethical considerations in shaping fair, just, and sustainable communities. It begins by emphasizing that community development is inherently ethical and delves into the concept of ethics, examining ethical theories like consequentialism, deontology, and virtue ethics in the context of community development. Real-world case studies from diverse countries, such as South Africa, Australia, and India, are interwoven throughout the chapter to provide practical insights. These case studies illustrate the complexities of ethical implementation in community development, from navigating power dynamics to addressing conflicts of interest and balancing immediate needs with long-term sustainability. The chapter also explores macro-level considerations, highlighting the need for systemic change to create a more just and equitable society. It guides practitioners on integrating ethics into their work, establishing a strong moral framework for community development. Continuous learning, reflective practice, and adaptability are underscored as essential in responding to evolving societal contexts, norms, and challenges.

To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field.

This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021.

The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research.

The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks.

All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.

The purpose of this study is twofold: to investigate the correlation between the perception of respondent accountants (N = 164) on ethics elements and their demographic factors and to examine the gap between the expectations of employers (accountants) and the coverage of ethics in the education of professional accountants.

Both qualitative and quantitative methods were used to collect the data. An analysis of the relevant documents (syllabi and codes of ethics) was conducted to generate and group appropriate items that represent ethics themes. This led to 17 themes such as integrity, conflict of interest, ethics theories and resolving ethical dilemma. Using inputs from the qualitative study and relevant literature, a questionnaire was framed for the quantitative phase of this study.

Within accounting ethics education, more emphasis and awareness is required on the themes of integrity, independence, corruption and insider trading. Four categories emerge for the ethics themes related to education in accounting: “Integrity to Accounting Profession”, “Regulatory Compliance”, “Practical Ethical Issues” and “Sense of Responsibility”. The results of this study reveal there are gaps between ethics education and accountants’ expectations. It is found that accountants perceive more virtue-related elements be put in accounting education.

This study will make accounting educators, accountants and accounting professional associations to be more aware and work together to bridge this gap as well as contribute to a more effective ethics education for accountants in Hong Kong.

End of education is character and not merely the acquisition of intellectual prowess. With Aristotle’s wisdom and the learnings from the many corporate scandals, it would be safe to conclude that education should result in nurturing hearts and character and not just the transfer of worldly knowledge. While there are many studies focusing on perceptions about ethics, ethics education of business students or academics, there are hardly any studies available on accounting professionals’ perceptions on ethics education, especially in Hong Kong. The authors found that accountants want more virtue-related ethics elements included in accounting education.

As a crucial counter-equivalent to business ethics, consumer ethics has emerged as a promising research domain for practitioners and academicians alike. Despite its pertinence for both industry and academia, little is known about the existing state of consumer ethics research. To address this limitation, a systematic literature review was conducted to identify key research themes, gaps in the extant literature and set the agenda for future research.

This literature review is based on a sample of 81 research articles drawn from Scopus and EBSCO host databases and analysed on different classification bases, covering a period from 2004 to 2019.

The results reveal that pro-social behaviour has gained recent attention in consumer ethics research. Moreover, there has been a renewed focus to understand and mitigate the attitude–behaviour gap in ethical consumption. The authors also found that majority of the studies have been conducted in Europe and North America, in a single country context.

Consumer ethics has significant economic and social consequences worldwide. Consumer ethics insights can help marketers and practitioners to devise strategies that minimize business losses due to unethical consumer behaviour, incentivize ethical consumption and align corporate social responsibility initiatives that draw consumer support.

To the best of our knowledge, this is the first major (systematic) review on consumer ethics after Vitell’s review of 2003. This review provides valuable directions for future research to carry this domain forward.

This study aims to examine the potential of Information Ethics (IE) to serve as a coherent ethical foundation for the library and information science profession (LIS profession).

This study consists of two parts: the first part present IE’s central theses and the main critiques it has received; the second part offers the authors' own evaluation of the theory from the LIS perspective in two steps: (1) assessing its internal consistency by testing its major theses against each other; (2) assessing its utility for resolving frequently debated LIS ethical dilemmas by comparing its solutions with solutions from other ethical theories.

This study finds that IE, consisting of an informational ontology, a fundamental ethical assertion and a series of moral laws, forms a coherent ethical framework and holds promising potential to serve as a theoretical foundation for LIS ethical issues; its inclusion of nonhuman objects as moral patients and its levels of abstraction mechanism proved to be particularly relevant for the LIS profession. This study also shows that, to become more solid an ethical theory, IE needs to resolve some of its internal contradictions and ambiguities, particularly its conceptual conflations between internal correctness, rightness and goodness; between destruction, entropy and evil; and the discrepancy between its deontological ethical assertion and its utilitarian moral laws.

This study alerts LIS professionals to the possibility of having a coherent ethical foundation and the potential of IE in this regard.

This study provides a systemic explication, evaluation and field test of IE from the LIS perspective.

This research looks at the main effect of individuals’ moral philosophies, idealism and relativism, and its impact on the four dimensions of the consumer ethics beliefs – active benefit, passive benefit, no harm and doing good. The moderating impact of two dominant personalities – Machiavellianism and narcissism – was also analyzed. Based on Hunt–Vitell theory of ethics, this study aims to propose that there is a positive and significant impact of more relativistic and less idealistic moral philosophies on the decreased consumer ethical perceptions and that the narcissistic/Machiavellian personality traits drive that effect.

A total of 497 survey respondents were recruited via an online platform. All respondents were asked to answer questions, which were divided into four major parts. The first part consisted of scales related to both moral philosophies, the second part had both dark personality scales, the third part questioned about their consumer ethical beliefs and the final part was related to consumer demographics.

Relativists had higher scores in three consumer unethical belief dimensions. Idealists were not supportive of the active and passive illegal activities, as did their positive relation with doing good aspect of the ethical beliefs. Machiavellians strengthen the positive relativism relationship. The idealistic relation of narcissists, compared to relativistic relation, is stronger on unethical decision-making for consumers.

This study contributes to the current knowledge of individual’s moral philosophies and their impact on consumer ethical beliefs. It further demonstrates how the dark personalities of narcissism and Machiavellianism drive the relationship.

The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work ethics to solve related problems.

This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021.

The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants.

It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment.

The initial research focused on the relationship between Islamic work ethics in behavioral accounting.

The purpose of this paper is to introduce the relational view of unethical pro-organisational behaviour (UPB) to explain interpersonal paths of influence on employees’ engagement in UPB. The proposed relational view of UPB is grounded in Darwall’s second-person philosophy.

This research design involves two quantitative studies – a pilot study with 340 subjects and the main study with 310 employees. The structural equation modelling data analysis was conducted using the R language software.

The findings provided initial support for the relational view of UPB. Study 1 revealed that employees’ accountability (perceived as personal obligation) influenced their engagement in UPB. Furthermore, Study 2 strengthens the theory and findings from Study 1 that employees’ moral organisational identification influences their engagement in UPB over the influence of employees’ identification with the organisation.

The findings extend the nomological network of UPB and extant theoretical knowledge on the moral self by uncovering how moral accountability and personal obligation have a “dark side”.

The findings indicate that practitioners should address the impact of employee interpersonal relationships on their perceived obligation to engage in UPB.

The authors provided an original use of Darwall’s second-person standpoint as the philosophical foundation to integrate accountability and identity theories, to explain interpersonal influences on employees’ engagement in UPB.