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This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.

This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.

This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.

Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.

This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.

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.

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.

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.

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.

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.

In the present era, the achievement of employee Islamic performance has become a significant challenge for organizations. The purpose of the study is to examine the effect of Islamic leadership on employee Islamic performance directly and indirectly by bridging the connections between employees’ Islamic organizational values, Islamic organizational culture, and Islamic work motivation among the employees of Egyptian banks.

The authors used quantitative methods in this study and based its findings on the data received from 312 respondents in response to a questionnaire.

By using SmartPLS 4, this study’s findings demonstrate that Islamic leadership has a positive and significant effect on Islamic organizational values, culture, employee Islamic performance and work motivation. While Islamic organizational values and Islamic organizational culture do not significantly impact employee Islamic performance, Islamic work motivation is a significant predictor of employee Islamic performance. On the one hand, Islamic organizational values and Islamic organizational culture do not mediate the relationship between Islamic leadership and employee Islamic performance. On the other hand, Islamic work motivation is a mediating variable that significantly develops the relationship between Islamic leadership and employee Islamic performance.

The study’s findings support policymakers and human resource management practitioners to develop plans and strategies which enhance the Islamic performance of organizations’ employees. In addition, this study’s findings provide insights for researchers and academicians in developing Islamic leadership within their organizations so that they operate by Islamic values and codes.

Finally, by offering an integrated model of Islamic leadership, Islamic organizational values, Islamic organizational culture and employee Islamic performance, this study’s findings fill the gaps in the context of bank employees in a developing country, namely, Egypt.

Research on artificial intelligence (AI) and its potential effects on the workplace is increasing. How AI and the futures of work are framed in traditional media has been examined in prior studies, but current research has not gone far enough in examining how AI is framed on social media. This paper aims to fill this gap by examining how people frame the futures of work and intelligent machines when they post on social media.

We investigate public interpretations, assumptions and expectations, referring to framing expressed in social media conversations. We also coded the emotions and attitudes expressed in the text data. A corpus consisting of 998 unique Reddit post titles and their corresponding 16,611 comments was analyzed using computer-aided textual analysis comprising a BERTopic model and two BERT text classification models, one for emotion and the other for sentiment analysis, supported by human judgment.

Different interpretations, assumptions and expectations were found in the conversations. Three subframes were analyzed in detail under the overarching frame of the New World of Work: (1) general impacts of intelligent machines on society, (2) undertaking of tasks (augmentation and substitution) and (3) loss of jobs. The general attitude observed in conversations was slightly positive, and the most common emotion category was curiosity.

Findings from this research can uncover public needs and expectations regarding the future of work with intelligent machines. The findings may also help shape research directions about futures of work. Furthermore, firms, organizations or industries may employ framing methods to analyze customers’ or workers’ responses or even influence the responses. Another contribution of this work is the application of framing theory to interpreting how people conceptualize the future of work with intelligent machines.

This study aims to investigate the connections between the adoption of technology, user experience (UX), financial transparency and accountability, specifically focusing on the moderating influence of cultural sensitivity in the Jordanian context.

This study gathered data from 272 participants who are working in the operational Islamic banks in Jordan. Partial least squares structural equation modeling (PLS-SEM) is used for the hypotheses testing.

The results indicate that cultural sensitivity plays a significant role in shaping the UX, consequently influencing perceptions of financial transparency and accountability in e-Islamic finance within the metaverse. This study underscores the intricate interplay between technological advancements, adherence to Sharia principles and diverse cultural expectations, forming the crux of the research.

This research brings a novel perspective by examining the complex connections among technology adoption, UX, financial transparency and accountability, specifically within the distinctive context of Jordan. This research study innovates by checking out how social sensitivity moderates these partnerships, specifically in the context of e-Islamic finance in the metaverse. It adds value to the academic area by shedding light on the intricate interaction between technological development, adherence to Sharia concepts and differing cultural expectations. Ultimately, this adds to a much deeper understanding of the multifaceted nature of this domain.

This chapter addresses a significant topic in Algeria, namely the issue of Corporate Social Responsibility (CSR), by examining the use of business ethics codes. In recent years, there has been growing interest among companies in implementing practices that can justify their CSR efforts, including the development of corporate business ethics codes. These codes play a crucial role in formalizing the integration of CSR strategies. In Algeria, several companies have adopted business ethics codes; one such example is the companies in the oil and gas sector, the leading oil industry company in Algeria. These companies have implemented a business ethics code to provide justification and guidance for their CSR practices. The main objective of this chapter is to demonstrate the commitment of companies to CSR through the development of their business ethics codes. It presents the results of a comprehensive analysis of the business ethics codes of Algerian companies in the oil and gas sector. The approach involved the development of an analytical framework with various criteria and an objective examination of the business ethics code to yield results that aligned with these criteria. The study concludes that the business ethics codes of these companies serve as sources of internal regulation that primarily address ethical concerns and reflects the existing Algerian regulations at the organizational level.

The main aim of this study is to identify and prioritize the factors that influence the adoption of big data analytics (BDA) within the supply chain (SC) of the food industry in India.

The study is carried out in two distinct phases. In the first phase, barriers hindering BDA adoption in the Indian food industry are identified. Subsequently, the second phase rates/prioritizes these barriers using multicriteria methodologies such as the “analytical hierarchical process” (AHP) and the “fuzzy analytical hierarchical process” (FAHP). Fifteen barriers have been identified, collectively influencing the BDA adoption in the SC of the Indian food industry.

The findings suggest that the lack of data security, availability of skilled IT professionals, and uncertainty about return on investments (ROI) are the top three apprehensions of the consultants and managers regarding the BDA adoption in the Indian food industry SC.

This research has identified several reasons for the adoption of bigdata analytics in the supply chain management of foods in India. This study has also highlighted that big data analytics applications need specific skillsets, and there is a shortage of critical skills in this industry. Therefore, the technical skills of the employees need to be enhanced by their organizations. Also, utilizing similar services offered by other external agencies could help organizations potentially save time and resources for their in-house teams with a faster turnaround.

The present study will provide vital information to companies regarding roadblocks in BDA adoption in the Indian food industry SC and motivate academicians to explore this area further.

The purpose of this study is to develop a model for investigating the sharing of harmful messages by employees using social media using the conspiracy theory from a socio-legal perspective. This study also examines the moderating role of different demographic parameters such as age, gender and education toward sharing harmful messages using social media.

Using the conspiracy theory and social impact theory as the foundation of this study, the authors developed theoretical model and validated it using the structural equation modeling technique with 342 participants from various organizations across Europe and Asia. The study also used different statistical measures to understand the demographic impacts toward sharing harmful messages.

It was found that epistemic, existential and social motives significantly and positively influence employees’ inappropriate message-sharing and seeking behavior, which in turn influences them to share harmful messages on social media. The study also indicates that there are some moderating impacts of employee demography toward sharing harmful messages using social media platforms.

This study investigates the antecedents of sharing harmful messages using social media by employees. The present study could be useful for the organizations leaders as well as policymakers and legal fraternity. The study uses a limited number of feedback to validate the model. Also, this is a cross-sectional study which is another limitation of this study.

This study has proposed and validated a theoretical model by using the conspiracy theory as well as the social impact theory which is unique. Moreover, this study adds value to the existing literature on the harmful impacts of social media and its societal impacts. Besides, the validated model of this study has a high explanatory power which is another uniqueness of this study.

First, with real-life examples and current research, this study aims to demonstrate the existence of various forms of ostracism (linguistic, gender, social and workplace). Second, following the “need-threat model,” this research addresses the previously unaddressed topic of coping with, reducing, mitigating or curbing workplace ostracism. Moreover, the researchers also proposed a “multiplying effect model” of ostracism.

Data was gathered from 199 service sector employees. The NVivo software is used for the thematic analysis of qualitative data(suggestions) gathered using open ended question on how to mitigate/reduce/curb ostracism.

The results generated were the suggestive measures, which were further categorized under three major themes: individual, society and organizational. The measures to reduce, mitigate and stop the practices of workplace ostracism can be initiated on all these three levels.

This is the only study that addresses the subject of decreasing, alleviating or eliminating workplace ostracism and explains the compounding effect of ostracism by suggesting a multiplying effect model. The study will pique the interest of the government and legislators to propose legal measures to prevent ostracism and achieve sustainable development goals (gender equality and reduced inequalities. The study’s practical, social, theoretical and managerial utility are discussed in the implications section.