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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.

Unethical business decisions and accounting fraud have occurred as a result of lapses in ethical sensitivity and judgment. The Association for Certified Fraud Examiners (ACFE) estimates that a typical organization loses 5% of its total yearly revenues to fraud; globally this translates into losses of over three trillion dollars each year (ACFE, 2016). Regulations such as the Dodd-Frank Whistleblower Program and the Sarbanes-Oxley Act encourage reporting wrongdoing to mitigate fraud losses. Although there are many studies that explore the characteristics of whistleblowers, there are few studies that have examined the impact of an individual’s level of moral reasoning on whistleblowing intentions for financial statement fraud. This study offers several contributions over prior research by exploring the impact of two measures of moral reasoning (P-score and the N2-score) on decisions to whistleblow to either internal or external reporting outlets. This study finds that an individual’s level of moral reasoning impacts whistleblowing intentions to internal management, but an individual’s level of moral reasoning does not impact decisions to whistleblow externally. The practical implications of these findings are discussed.

This chapter introduces a theoretically grounded pedagogical procedure of moral argumentation that aims to facilitate student teachers’ learning of moral competencies during teacher education. Despite the essentiality of the moral aspects of teaching, they often remain implicit in the curricula and pedagogical practices of teacher education. Thus, there is a clear need to bring these aspects to the foreground and create possibilities for student teachers to elaborate them thoroughly during teacher education. Authentic cases capturing classroom realities and moral dilemmas at school as well as their systematic analysis and reflection from various lenses form the core of the procedure. Based on the results of the use of the procedure in the practice of teacher education, it promisingly fulfills the aims to demonstrate the moral core of teaching and teacher’s central role in it for student teachers.

A multidimensional understanding of human nature based on biology can provide a very useful framework of analysis and bring some understanding and coherence to the very fragmented perspectives within moral, political, and legal philosophy. A useful four-part framework of analysis can be based on the evolution of the brain as described by Paul MacLean (1973, 1990) and Sir John Eccles (1989). A similar pattern of development of our mental and moral capacities through experience in childhood was also described by Jean Piaget (Inhelder & Piaget, 1958) and Lawrence Kohlberg (1981). This multidimensional understanding of human nature considers the individual, social, rational, and metaphysical perspectives. Because this four-part multidimensional understanding of human nature is based on a naturalized epistemology related to the development of our mental capacities in both evolution and through experience, this pattern can be seen across a wide variety of disciplines. Medical ethics, US constitutional democracy, and legal philosophy will be used as examples of the usefulness of this multidimensional understanding of human nature.

This chapter aims to enhance understanding of the main drivers of internal auditors' moral courage to speak up about sensitive information and their cause-and-effect relationships. We use cognitive mapping method to analyze 20 chief audit executives' cognitive maps in Tunisia. A collective map was grounded through assembling the full individual maps. Using the Decision Explorer software for our analysis, we find that the state hope, whistle-blowing policy, self-efficacy, perceived supervisor support and independence of internal audit function are the main drivers for internal auditors' moral courage. Our findings are also supplemented by semi-structured interviews. Our chapter offers a novel methodological contribution to auditing literature as well as new empirical evidence (contribution to knowledge) on the drivers of internal auditors' moral courage.

Prior studies investigating the relationship between moral reasoning (as measured by the defining issues test, DIT) and political orientation have rendered mixed results. We seek to find an explanation for these mixed results. Using responses from a sample of 284 practicing certified public accountants (CPAs), we find evidence that value preferences underlie both moral reasoning and political orientation. Specifically, we find a statistically significant inverse relationship between moral reasoning and conservatism in univariate tests. However, this relationship is no longer significant when eight individual value preferences and gender are taken into account. These results suggest that variations in moral reasoning scores of CPAs are accounted for by their value preferences, which also underlie their relative conservatism.

Research has demonstrated that ethical leadership helps to limit subordinates' workplace deviance. In this chapter, we draw on social cognitive theory of moral thought and action to further understand why ethical leadership has a preventing impact on workplace deviance. We propose that the key mechanism between ethical leadership and deviance is moral disengagement, which refers to the process of making unethical behavior morally or socially acceptable. Specifically, subordinates learn cognitively and emotionally from ethical leaders to minimize the adoption of moral disengagement. When they decrease the use of moral disengagement, subordinates are less likely to display deviant behavior.

One way of looking at the association between ethics and stakeholder theory – of examining the idea that stakeholder theory has a strong moral foundation – is to consider how the stakeholder approach might in fact be directly driven by and guided by the moral obligations of business. An alternative perspective we offer is that stakeholder theory only indirectly derives from the moral obligations of business, with business purpose serving as a mediating factor. We work through the fairly straightforward logic behind that alternative perspective in this chapter. We argue that it is a better way to think about the association between ethics and stakeholder theory, particularly because it allows for a theoretical and practical distinction between corporate social responsibility and stakeholder theory. Stakeholder theory can thereby continue developing as a theory of strategic management, even as it brings morals to the fore in ways that other approaches to strategic management do not.

Discussions of ethics and Artificial Intelligence (AI) usually revolve around the ethical implications of the use of AI in multiple domains, ranging from whether machine learning trained algorithms may encode discriminatory standards for face recognition, to discussions of the implications of using AI as a substitute for human intelligence in warfare. In this chapter, I will focus on one particular strand of ethics and AI that is often neglected: whether we can use the methods of AI to build or train a system which can reason about moral issues and act on them. Here, I discuss (1) what an “artificial conscience” consists of and what it would do, (2) why we collectively should build one soon given the increasing use of AI in multiple areas, (3) how we might build one in both architecture and content, and (4) concerns about building an artificial conscience and my rejoinders. Given the increasing importance of artificially intelligent semi- or fully autonomous systems and platforms for contemporary warfare, I conclude that building an artificial conscience is not only possible but also morally required if our autonomous teammates are to collaborate fully with human soldiers on the battlefield.