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To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of teaching ethics using the ethics education toolkit (EET) developed by the International Accounting Education Standards Board on accounting students’ moral judgment.

An experimental design was used to determine the effects of teaching ethics using the EET on moral judgment. Data were obtained using the multidimensional ethics scale questionnaire and analysed with multiple linear regression. Factor analysis was performed to obtain the four moral philosophies defined in the literature.

The results confirm that use of the EET improves the moral judgment of accounting students. The influence of utilitarianism and relativism on moral judgment was reduced, while the students’ ability to recognise violating an unwritten contract as an unethical act was improved. Contrary to expectations, the influence of justice on moral judgment decreased.

The study may benefit academics by showing positive outcomes of EET use. The EET is a well-developed teaching tool, also suitable for educators insufficiently qualified to develop their own ethics courses or facing time constraints.

The EET was developed to support implementation of ethics education in programmes for professional accountants. By investigating the applicability and effects of the tool in higher education, this study aims to develop moral judgment in accounting students before they enter the accounting profession.

The purpose of this paper is to investigate possible improvements in the pursuit of the sustainable development goals (SDGs) by multinational enterprises (MNEs) through an analysis of the literature.

A critical framework based on Gleicher’s formula for change is provided after conducting a systematic literature review.

The best way to pursue the SDGs is through an integrated approach that recognises the importance of MNEs in terms of possibilities and power of action. Working towards the SDGs appears to be largely limited by three aspects of the problem: its complexity and wickedness, the genuine interest in reaching some SDGs, at the expense of profit and low foresight.

A fundamental limitation of the study concerns, as in most of the literature on the matter, the impossibility of providing an optimal solution to the problem of meeting the SDGs, given their nature. However, formulating the best definition of the problem and its characteristics can contribute to making its management better.

This study has social implications due to the extreme importance that many SDGs have with regard to democracy and social equity, beyond their environmental and economic aspects.

The claimed contribution is the value brought by the synthesis of several points of view, through the interdisciplinary analysis of the research question. The novelty consists in organising the literature according to the formula for change.

Accomplishing the United Nations’ Sustainable Development Goals (SDGs) is imperative for societies to meet their grand challenges. Achieving these goals by 2030 requires sustainability change agents with a can-do-attitude. This study aims to show how institutions of higher education can become partners for social marketing in bringing forward such change agents.

Taking a case study approach, this paper examines a master’s programme to identify factors relevant to educating sustainability change agents that can serve as a basis for a social marketing planning primer to foster the SDGs.

This study presents the social marketing discipline with a viable option for supporting the achievement of the SDGs through higher education. Its contributions are twofold. First, it is shown that when interdisciplinarity and a project-based approach are conceptualized and organized to create a motivating and meaningful learning environment with the SDGs as guiding principles, students, as sustainability change agents, can increase awareness and have the potential to generate impacts regarding the SDGs at the individual, organizational and institutional levels. Second, based on this, the paper provides guidance to social marketers regarding the planning of a campaign targeting higher education institutions. The authors argue that the aim of this campaign should be to promote the implementation of the SDGs as guiding principles above all, as this can facilitate the process of students becoming sustainability change agents who help achieve the goals in a timely manner.

Whilst single case studies are usually limited in drawing generalizations, the present study offers a starting point for investigating the role of universities as a target group for social marketing in fostering further sustainable development. Building on its findings, future research could test the proposed social marketing planning primer and evaluate the impact on the SDGs at a larger scale than only one university.

It is proposed to use the findings of the study to model a social marketing campaign aimed at universities to motivate them to help develop sustainability change agents in all disciplines by integrating the SDGs as guiding principles for study programmes.

Students’ impacts range from leading peers to buy sustainable products and consume less to influencing a company to adopt sustainable packaging, thereby contributing to social change.

This study is among the first to examine the possible effect of a study programme on the SDGs at different societal levels by taking the perspectives of multiple stakeholders into account and combining the theory of higher education with sustainability and social marketing.

This article aims to (1) increase the knowledge of how coworkers experience voicing the organization on external social media and (2) deepen and nuance the knowledge of the sources of voice control involved in such communication processes. The study helps understand coworker voicing on social media as situated identity expressions through which coworkers negotiate and contest the organizational identity, thereby co-constituting a polyphonic organization.

The study draws upon a constitutive perspective on communication and a communication-centered perspective on identity and organizational identification to investigate the voicing of organizational members of the Swedish Police Force on social media. The article is based on a qualitative study where interviews with police officers and communication professionals at the Swedish Police Authority constitute the main empirical material. A content analysis of selected social media accounts provided important background information to the interviews and enriched the understanding of coworker voice.

This analysis shows that coworkers voice the organization differently. Furthermore, the study of how coworkers experience this voicing indicates that these variations in how coworkers voice the organization depend on how strongly they identify or disidentify with organizational identity and image expressions voiced by significant others. Based on the analysis, this study presents four voice positions highlighting coworkers' varying degrees of identification/disidentification when voicing their organization on social media and reflecting upon their experiences of voicing. Furthermore, the analysis also demonstrates four sources of voice control: (1) management, (2) colleagues, (3) significant non-members and (4) the status and position of the coworker's voice. These four sources of voice control influence coworkers' voices on social media.

This study also contributes with practical implications, for example that the traditional idea of monophonic organizations must be revised and also embrace a polyphonic, bottom-up approach to strengthening internal trust and organizational identity. This comes naturally with the price of less control and predictability by management but with the benefits of increased coworker engagement and pride.

This study contributes new knowledge and a nuanced understanding of coworker voice on social media and the sources of control that influence coworkers' voices.

The purpose of this study is to determine how sonic logo’s acoustic features (intensity, pitch and pace) based on melodic tunes with no voice orient the response of consumers, attract attention, elicit levels of pleasantness and calmness and transmit brand personality traits.

A within-subject experimental factorial design is applied to measure emotional arousal (indexed as electrodermal activity) and enhancement on perceptual processing (indexed as heart rate), as well as self-reported factors, namely, calmness/excitement, pleasantness and brand personality scales.

Results show a significant increase on electrodermal activity associated with fast-paced sonic logos and a decrease in heart rate in slow-paced long sonic logos. Also, fade-up, pitch-ascending fast sonic logos are defined as more exciting and descending-pitch sonic logos as more pleasant.

The use of sonic logos with no voice does limit its implications. Besides, the use of three variables simultaneously with 18 versions of sonic logos in a laboratory setting may have driven participants to fatigue; hence, findings should be cautiously applied.

First, sonic logos are best processed in a fade-up form. Second, fast pace is recommended to orient response, whereas slow pace is recommended to transmit calmness. Practitioners may opt for fast-paced sonic logos if the design is new or played in a noisy environment and opt for slow-paced sonic logos in already highly recognized sound designs.

To the best of authors’ knowledge, this study is the first to combine psychophysiological measures and self-reported scales in a laboratory experiment on how sonic logo’s acoustic features orient response, transmit emotions and personality traits.

The research aims to understand how smart speakers are perceived by their actual and potential users, their attitude towards smart speakers and consequently their intention to use them.

The authors apply a structural equation modelling (SEM) approach to test the research hypotheses through data coming from a structured questionnaire.

The results show that the higher the importance attributed to usefulness and ease of use, the higher the positive attitude that in turn positively affects the intention to use smart speakers. A significant relationship also emerged between task technology fit and attitude towards smart speakers, as well as between perceived enjoyment and attitude towards smart speakers. Perceived privacy risk, innovativeness and social attraction have been found to not significantly impact attitudes towards smart speakers.

Although several academic studies have focused on various aspects of smart technologies, only a few studies discuss the factors that push consumers to use smart speakers for activities related to commercial transactions. Therefore, looking at the rapid rise of smart speakers for daily tasks and the gradual acceptance of voice interaction with digital tools, the authors proposed a study about Italian users' intention to use smart speakers. Specifically, to fill the gap in the existing literature, the authors applied a SEM approach to identify utilitarian and hedonic benefits that motivate the use of these devices.

Tax evasion is an economic crime that nearly all world countries suffer from. Its consequences are countless, including poor public spending on infrastructure projects and social welfare programs, low economic growth and development, institutional mistrust and fiscal deficits. For developing countries in particular, targeting development programs and infrastructural investments requires an efficient tax collection policy to generate sufficient funds for such purposes. This makes the tax evasion problem a critical one and countering it extremely policy relevant. Based on evidence that shows how the understanding of taxpayers' behavior is an essential factor in fighting evasion, this paper aims to test different factors that might incentivize citizens using a behavioral and experimental approach, in non-Western educated industrialized rich democracies (non-WEIRD) countries, to comply more.

This paper uses a survey experiment to examine the impact of different behavioral primes on tax compliance behavior. Specifically, it observes subjects' compliance behavior in two contexts: voice and empathy. A total of 273 students from a big public university in Egypt were randomly selected to participate in this study.

In the “Voice” treatment, the explanatory variable (VOICE) was found statistically significant, thus confirming the hypothesis that democracy, through having a voice in the decision-making process, affects compliance positively. As for the “Empathy” treatment, the explanatory variable (EMPATHY) was also found significant. This confirms the second hypothesis that triggering feelings of empathy, through highlighting the good cause behind public spending that uses taxpayers' money, affects compliance behavior positively.

Despite the fact that the experimental methodology is a methodology with high internal validity, examining the impact of a specific intervention on behavior, a replication of the experiment in other contexts might be useful in increasing the external validity of the findings. Specifically, conducting this experiment on a nonstudent sample might lead to even more powerful results by increasing the ecological validity of the results.

This study advocates a more behaviorally informed public policy. Specifically, Egyptian policymakers are recommended to adopt behavioral nudges as a complement to existing policies. The authors believe the findings, if confirmed by repeated experiments (lab, lab-in-the-field and rational choice theories on both student and non-student samples) in a number of Arab countries, might also help in offering cost-effective nudges for the Arab world policymakers, where culture and the political context are to a great extent similar.

The findings of the study have a number of social implications. Higher tax compliance will enable higher levels of public spending on a number of social targets such as education, health and welfare programs.

While the study builds on recent research examining how to incentivize tax compliance, it simultaneously seeks to make three contributions. First, the study design aims to apply recent advances in behavioral sciences (impact of voice and empathy) in a policy area that has not seen much use of such interventions in the Egyptian context (i.e. tax compliance). Second, the study is policy relevant in the sense that it aims to increase the effectiveness of existing government policies by complementing them with behavioral primes. Third, there is nearly no literature found applying this topic in a non-WEIRD country such as Egypt.

This paper aims to contribute to understandings of the dynamics of marketplace exclusion and explore the benefits of a performative approach to knowledge production.

Interactive documentary theatre is used to explore the pressing issue of marketplace exclusion in a deprived UK city. The authors present a series of three vignettes taken from the performance to explore the embodied and dialogical nature of performative knowledge production.

The performative mode of knowledge production has a series of advantages over the more traditional research approaches used in marketing. It is arguably more authentic, embodied and collaborative. However, this mode of research also has its challenges particularly in the interpretation and presentation of the data.

The paper highlights the implications of performative knowledge production for critical consumer learning. It also explores how the hitherto neglected concept of marketplace exclusion might bring together insights into the mechanics and outcomes of exclusion.

While theatrical and performative metaphors have been widely used to theorise interactions in the marketplace, as yet the possibility of using theatre as a form of inquiry within marketing has been largely neglected. Documentary theatre is revealing of the ways in which marketplace cultures can perpetuate social inequality. Involving local communities in the co-production of knowledge in this way gives them a voice in the policy arena not hitherto fully addressed in the marketing field. Similarly, marketplace exclusion as a concept has been sidelined in favour of marketplace discrimination and consumer vulnerability – the authors think it has the potential to bring these fields together in exploring the range of dynamics involved.

This paper analyses how the purchase channel and customer complaint goals affect the sequential choice of post–purchase complaint channels when customers experience a service failure followed by a service recovery failure (double deviation).

An online survey involving a scenario manipulation was conducted with 577 apparel shoppers. The study employs multi-group latent class analysis to estimate latent customer segments within both online and offline groups of shoppers and compare latent classes between the two groups.

The results show that the purchase channel has a lock-in effect on the complaint channel, which is stronger for offline buyers. Moreover, there is evidence of channel synergy effects in the case of having to complain twice: shoppers who complain in store in the first attempt turn to online channels in the second complaint attempt, and vice versa. Complaint goals shape the choice of complaint channels and define different shopper segments.

The present study is the first to adopt a cross-stage approach that analyses the dependencies between the purchase channel and the complaint channel used on two subsequent occasions: the first complaint after a service failure and the second following a service recovery failure.

This conceptual, multi-voiced paper aims to collectively explore and theorize family entrepreneuring, which is a research stream dedicated to investigating the emergence and becoming of entrepreneurial phenomena in business families and family firms.

Because of the novelty of this research stream, the authors asked 20 scholars in entrepreneurship and family business to reflect on topics, methods and issues that should be addressed to move this field forward.

Authors highlight key challenges and point to new research directions for understanding family entrepreneuring in relation to issues such as agency, processualism and context.

This study offers a compilation of multiple perspectives and leverage recent developments in the fields of entrepreneurship and family business to advance research on family entrepreneuring.