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1 – 10 of over 6000
Article
Publication date: 3 March 2023

Zeena Mardawi, Elies Seguí-Mas and Guillermina Tormo-Carbó

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…

Abstract

Purpose

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.

Design/methodology/approach

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.

Findings

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.

Practical implications

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.

Originality/value

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.

Details

Meditari Accountancy Research, vol. 31 no. 6
Type: Research Article
ISSN: 2049-372X

Keywords

Open Access
Article
Publication date: 5 December 2023

Walter Leal Filho, Laís Viera Trevisan, João Henrique Paulino Pires Eustachio, Izabela Simon Rampasso, Rosley Anholon, Johannes Platje, Markus Will, Federica Doni, Muhammad Mazhar, Jaluza Maria Lima Silva Borsatto and Carla Bonato Marcolin

This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies…

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Abstract

Purpose

This study aims to investigate how sustainability and ethics are being addressed both by the literature and companies. Furthermore, it seeks to identify the specific strategies that these companies use to foster ethical behaviour and promote sustainability in their business operations.

Design/methodology/approach

The study entails a bibliometric analysis and a set of case studies from a sample of companies working in different industry sectors. Based on these tools, it analyses whether – and how – enterprises are placing an emphasis on sustainability and ethics as part of their businesses. In addition, the selected companies' unethical practices or socially irresponsible corporate activities were investigated and presented.

Findings

The findings suggest that using an ethics perspective can be a valuable tool in improving the accuracy and correctness of business decision-making. In addition, the paper has identified the fact that sustainability standards can be used to improve customer satisfaction as many important issues are addressed. Finally, the paper highlights the importance of ethical considerations when designing and implementing sustainability standards at enterprises and the need for regulatory guidance in this regard.

Originality/value

The paper addresses the need for studies on how sustainability and ethics are being discussed by both the literature and companies. The paper presents some elements that can be used as possible corporate indicators for a wider implementation of sustainability and ethics objectives in enterprises.

Details

Social Responsibility Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1747-1117

Keywords

Article
Publication date: 5 October 2022

Shubhi Gupta and Govind Swaroop Pathak

However, while the benefits of adopting virtual work structures have been extensively discussed, ethical considerations have been largely ignored in the existing literature. To…

1059

Abstract

Purpose

However, while the benefits of adopting virtual work structures have been extensively discussed, ethical considerations have been largely ignored in the existing literature. To fill this gap, this study aims to investigate the key ethical issues associated with virtual workplaces. It also aimed to examine the various preventive measures that could be considered for effectively managing such challenges.

Design/methodology/approach

The study adopted an inductive research approach using qualitative methodology. Data was collected by executing the technique of dual moderator focus group discussion. By using the purposive sampling technique, the sample comprised 24 software professionals from emerging economies such as India. All sessions were transcribed, and the data were analysed using the content analysis method.

Findings

The study reports some interesting results related to various ethical issues and the preventive measures to handle such issues in virtual workplaces. The themes that emerged related to ethical issues have been categorised into three broad categories, i.e. People, Technology and Culture. In contrast, preventive measures have been reported in both contexts, i.e. pre-preventive and post-preventive measures. Furthermore, few recommendations have been made to improve virtual work experiences for remote work professionals. The identified themes and categories were classified and arranged in “Network View”, a feature embedded in Atlas.ti7 software, to analyse the conceptual relationships.

Practical implications

The findings may help managers regarding various ethical issues in virtual work settings. It may also provide an insight to the managers about the benefits of adopting preventive measures for handling ethical dilemmas in virtual workplaces in an emerging economy like India.

Originality/value

The study may be seen as one of the earliest attempts to consider the lingering debate on ethics in virtual workplaces. The findings of the study have implications for further theoretical research on the topic.

Details

European Journal of Training and Development, vol. 48 no. 1/2
Type: Research Article
ISSN: 2046-9012

Keywords

Article
Publication date: 7 August 2023

Ezieddin Elmahjub and Junaid Qadir

Fully autonomous self-driving cars not only hold the potential for significant economic and environmental advantages but also introduce complex ethical dilemmas. One of the highly…

Abstract

Purpose

Fully autonomous self-driving cars not only hold the potential for significant economic and environmental advantages but also introduce complex ethical dilemmas. One of the highly debated issues, known as the “trolley problems,” revolves around determining the appropriate actions for a self-driving car when faced with an unavoidable crash. Currently, the discourse on autonomous vehicle (AV) crash algorithms is primarily shaped by Western ethical traditions, resulting in a Eurocentric bias due to the dominant economic and political influence of the West. However, considering that AV technology will be deployed across diverse cultural and religious contexts, this paper aims to contribute to the discourse by providing an Islamic perspective on programming the response of AVs in the event of an imminent crash.

Design/methodology/approach

This study proposes a novel methodology based on the Islamic concept of maṣlaḥa for the normative assessment of ethical decisions related to AV programming.

Findings

Drawing upon the works of classic Islamic jurists, this study highlights two distinct normative visions within Islamic traditions (akin to deontology and consequentialism) concerning the preservation of human lives in the context of AVs. This study explores the shared and divergent elements between Islamic and Western ethical approaches proposed for AVs.

Originality/value

This pioneering work examines AV crash algorithms from an Islamic perspective, filling a void in the global ethical discourse. This work will also serve an important role to bridge the gap between the theoretical Islamic ethical principles and their practical application in the realm of AVs.

Details

Journal of Information, Communication and Ethics in Society, vol. 21 no. 4
Type: Research Article
ISSN: 1477-996X

Keywords

Abstract

Details

Research in the History of Economic Thought and Methodology: Including a Symposium on Religion, the Scottish Enlightenment, and the Rise of Liberalism
Type: Book
ISBN: 978-1-83549-517-9

Book part
Publication date: 5 October 2023

Chris Mould

This chapter explores the role of ethics in shaping, underpinning and sustaining authentic leadership. Viewing ethics as a system of moral principles that govern individual…

Abstract

This chapter explores the role of ethics in shaping, underpinning and sustaining authentic leadership. Viewing ethics as a system of moral principles that govern individual behaviour and conduct, Mould discusses the basis of ethics for authentic leadership, recognising that it has multiple overlapping and conflicting sources. Recognising the multiple ‘moral’ pressures and dilemmas that leaders face, Mould asks how they can construct and live by coherent ethics in a globally minded, interconnected, culturally diverse and often incoherent world. He suggests tools that may assist in searching for ethics that support authentic leadership. The author concludes that examining the interplay between ethics and leadership practices challenges theories of authentic leadership.

Details

The Emerald Handbook of Authentic Leadership
Type: Book
ISBN: 978-1-80262-014-6

Keywords

Book part
Publication date: 10 April 2024

Ifzal Ahmad and M. Rezaul Islam

This chapter explores the vital connection between ethics and community development, underlining the fundamental role of ethical considerations in shaping fair, just, and…

Abstract

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.

Details

Building Strong Communities: Ethical Approaches to Inclusive Development
Type: Book
ISBN: 978-1-83549-175-1

Keywords

Article
Publication date: 24 November 2022

Sara Camacho-de la Parra, Florina Guadalupe Arredondo-Trapero, Eva María Guerra-Leal and José Carlos Vázquez-Parra

This article aims to analyze the anthropocentrism vs ethics of care positions of a group of undergraduate students at a private university in Mexico to test gender variable…

Abstract

Purpose

This article aims to analyze the anthropocentrism vs ethics of care positions of a group of undergraduate students at a private university in Mexico to test gender variable differences in their perspectives. There are two hypotheses: (1) there is a statistically significant difference between male and female genders related to anthropocentrism vs ethics of care positions, and if so, (2) the differences are attributable to women having a more ethics of care position than men. Participants were 561 undergraduate students from a private university in Mexico (257 female, 304 male). The findings demonstrated that both hypotheses were supported by the ethics of care, where the individual rights perspective is set aside to seek collective and holistic well-being.

Design/methodology/approach

T-tests were performed to test gender differences in anthropocentrism and ethics of care.

Findings

The results showed statistical differences based on gender (sig.000) and that women are less anthropocentric (or more oriented toward an ethics of care than men (female:1.64 and male:1.94). Ethics of care of female position is more defined than that of men. As a conclusion, men are more oriented to anthropocentrism, which reflects a lack of environmental connection by not assuming themselves as part of it and by defending the right of resources exploitation. On the contrary, women tend to respond from an ethic of care that means a more harmonious relationship with nature. In addition, women tend to assume a relationship with the environment, without hierarchy or supremacy towards it, and tend to reject the demand for the exploitation of the planet's resources as part of a right that human beings have historically assumed.

Research limitations/implications

One of the limitations of this study is that it has been carried out in a university educational context with exclusively undergraduate students. It would be interesting to validate these anthropocentric vs ethics of care positions in different university groups, including professors and academic managers. Studying this concept in diverse contexts such as business, government and civil society would also be engaging. In addition, the authors recognize that the study is limited by its small population, which means that a balance between men and women or disciplines could not be guaranteed. However, the authors believe that although the results may not be considered exhaustive or conclusive, the results shed light for possible new studies in which the population is expanded. This is an exploratory study.

Practical implications

These results have practical implications for universities. In the classroom and in the university environment, students can learn to question the way they relate to the environment. Anthropocentrism (more accentuated in men) is assumed to be separate from the environment and with the right to its exploitation. Contrary to anthropocentrism, it is necessary to explore other positions such as the ethics of care or feminine ethics, more pronounced in women. Universities can develop environmental sustainability projects under the leadership of women, without claiming to be exclusive to them. In this way, the ethic of care approach can be put into practice and thus begin the necessary change for a new environmental relationship perspective.

Originality/value

Universities are required to provide an educational orientation towards Sustainable Development Goal (SDG) particularly those that respond to the climate crisis. To this end, it is necessary to promote a new environmental awareness that critically question anthropocentric models based on the supremacy over the environment. The ethics of care or feminine ethics, contrary to the previous position, assumes that the person is part of the environment and is oriented to its care and healing of the damage caused to restore this network of the human being with nature. The originality of this study lies in demonstrating how women exhibit a different relationship with the environment, oriented to the ethics of care, and how their posture shows a difference with anthropocentrism, which is stronger in men.

Details

Journal of Applied Research in Higher Education, vol. 15 no. 5
Type: Research Article
ISSN: 2050-7003

Keywords

Book part
Publication date: 14 December 2023

Liangrong Zu

In this chapter, the author delves into the third ‘C:’ compliance, which is fundamentally linked to business ethics. The chapter introduces the concept of business ethics and its…

Abstract

In this chapter, the author delves into the third ‘C:’ compliance, which is fundamentally linked to business ethics. The chapter introduces the concept of business ethics and its significance in contemporary business strategy while interpreting Taoist principles from a compliance perspective. Compliance deals with our recognition of the potentially harmful or imprudent actions we take or our belief that we are superior to others. Compliance refers to an individual's expression of altered attitudes or behaviours in response to adhering to others' requests. Compliance encompasses humility, integrity, accountability and more. This chapter concentrates on the influence of Taoist ethical principles, particularly humility and integrity, on responsible management.

Details

Responsible Management and Taoism, Volume 1
Type: Book
ISBN: 978-1-80262-790-9

Keywords

Article
Publication date: 2 January 2024

Shreyashee Tripathi and Ramesh Kumar Chaturvedi

This study aims to identify causes of (un)ethical behaviour in research and how they influence adherence to research ethics.

Abstract

Purpose

This study aims to identify causes of (un)ethical behaviour in research and how they influence adherence to research ethics.

Design/methodology/approach

The authors developed and tested a conceptual model that includes mediation and helps to understand the mechanism of adherence to ethical standards of research based on the “social judgment theory” (SJT). In Study 1, the authors conducted an exploratory study using the exploratory factor analysis technique to identify factors responsible for adherence to research ethics. In Study 2, the authors used SJT to provide support for establishing a relationship between key variables.

Findings

Two factors, “Proclivity to Egoism” and “Proclivity to Emotivism”, were identified based on the personal beliefs of researchers. These factors were found to play an important role in determining the tendency towards adherence to standards of research ethics (Belmont Report and COPE). SJT successfully explains the mechanism of adoption of ethical standards. Adherence to Belmont principles was seen to mediate relationship between factors identified and tendency to adhere to COPE.

Originality/value

Majorly, this study is unique as it establishes and guides to incorporate researchers’ point of view in formulating ethical standards and guidelines, apart, from various other important theoretical and societal implications.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

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