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The purpose of this paper is to address the following question: In times of permanent connectivity, what forms of freedom need to be considered to prevent permanent availability as an unintended consequence? By using the Hegelian perspective on freedom, the paper categorizes three forms of freedom to transfer them to a common, contemporary understanding of freedom relating it to freedom through human-to-human digital communication. The aim is to show that freedom is not only about independence and realizing choices but also about embedding and committing oneself.

This mainly conceptual paper derives implications based on the Hegelian theory. This is supplemented by an interdisciplinary approach, whereby categories of other philosophers, ethicists, economists and sociologists are applied. The analysis of the contemporary perspective on freedom is enriched by referencing empirical studies.

Digital communication offers new freedom such as working with fewer restrictions from time and space, especially for knowledge workers. It is theoretically possible to work 24 h per day from anywhere (independence), as well as to decide on the final location and timing of one’s work (realizing choices). When solely focusing on these – seemingly advantageous – forms of freedom in times of permanent connectivity, unintended consequences such as the expectation of permanent availability develop. The key message of the paper is that considering one’s temporal and social dependencies (embeddedness) is an indispensable part of actual freedom to avoid unintended consequences.

Organizations need to invest in moral discernment to understand unintended consequences, as well as to cope with them.

Applying the Hegelian theory on freedom based on digital communication to better understand social dynamics of digital communication is a largely unexplored avenue in the existing scientific literature. The decision to undertake this venture resulted from the identified necessity of understanding freedom better. It is often not clear what is meant by freedom through digital communication. Although freedom is a complex construct, it is often reduced to independence/having a choice and realizing choices. When solely focusing on independence and realizing choices, unintended consequences such as permanent availability often go unnoticed. It is exactly because of these issues that this paper endeavors to examine the (deep) meaning of the powerful, yet complex, term of freedom.

The purpose of this paper is to help leaders to reflect on how to make difficult decisions by developing practical wisdom based on Indian traditions. In complex scenarios, when leaders are is crisis, they often tend to rush into decisions without proper reflection, rely too heavily on data and analytics, and demonstrate an inability to decide based on subtle, intangible and often very important elements like emotion, intuition and spiritual discernment. In this paper, the author discusses what it means to make wise decisions based on the Hindu concept of discrimination (viveka) – that is, the ability to perceive and make fine distinctions and also to notice and value quality which is very important part of spiritual discernment.

This paper uses four decision-making scenarios from an Indian epic Mahabharata to cast light on dilemmas that seem to trip up so many twenty-first century leaders. The author draws lessons from the four stories and highlight key challenges in decision making – developing spiritual discernment to support logic based and emotion-laden decision making.

Allowing crisis to drive decisions, failing to recognize and account for the biases and attachments, and not developing good role clarity keep leaders from making the decisions they need to, from a place of ethical clarity. The subtle but essential spirit of ethical decision making is discernment and quality of discernment increases when leaders develop “viveka” or discrimination capability and use it regularly.

It is important to remember that developing skills in using viveka in discernment suggested in this paper requires “unlearning” some of the beliefs and practices that served leaders in the past. This framework might be thought provoking and rich conceptually but only action and practice using this framework with awareness makes managers wise leaders.

This paper proposes a framework for making difficult decisions and has implications for developing managers and leaders who can make decisions with discernment. Especially in these days of complexity and turbulence, we need to develop people to resolve dilemmas wisely and effectively. The framework for developing discernment by using intuition, instinct and emotions along with data effectively can help leader using this framework make wise decisions. The stories of leadership success and failure in the Mahabharata serve to remind us that reactive or unreflective decision making are not the answer to rapid change and uncertainty. Yet, leaders need to be able to make sound decisions rapidly in a complex and changeable context by paying attention to both explicit and tacit factors. Stories open up other paths to cultivating this ability of paying attention to viveka that is at the root of spiritual discernment. With clear engagement with the role of leader; the will to detach from desired outcomes; and a stance of courage, humility and ethical clarity, we have the tools we need to manage accelerating complexity, whatever its source.

Decision-making process is examined holistically – by bringing in recent developments in brain research along with stories and lessons from an ancient epic from India to recognize that making decisions is complex and important element that distinguishes wise leaders from smart leaders. This paper could help smart leaders gain ethical clarity by developing discernment integrating fine qualities of discrimination.

Drawing on social exchange theory and traditional Chinese leadership theory, this research examines employees' perceptions of corporate social responsibility (CSR) using a multilevel mediation model. It also examines the possibility that meaningful work mediates the relationship between perceived CSR and work engagement.

Survey data were collected from 605 employees of 103 departments across 35 companies in Taiwan. Multilevel path models and hypotheses were tested using Mplus structural-equation modeling software.

The results show that department-level CSR perceptions were positively related to employee-level work engagement and that CSR was a mediating factor between department managers' moral leadership and employee-level work engagement. Additionally, meaningful work played a cross-level mediating role between CSR perceptions and work engagement.

For organizational managers, these findings imply that enterprises should practice CSR and guide their employees in its correct interpretation. They also reinforce the idea that department leaders should behave ethically, because this will encourage their employees to develop positive perceptions of the company's CSR implementation and thus to be more engaged in their work. Lastly, incorporating CSR programs into training materials and encouraging employees to actively participate in such programs' development, deployment and evaluation should help make work meaningful for employees and further enhance their engagement with it.

This study explains how a cross-level mechanism connects department-level moral leadership to employee-level work engagement in a Chinese cultural context.

In the last few years, signs of material excess by organizational and political leaders have often evoked public outcry. The paper aims to argue that there is insight to be gleaned from drawing together strands from the leadership literature with the literatures on moral economy and conspicuous consumption. The premise is that views of leader conspicuous consumption are shaped by their moral economy, the interplay between moral attitudes and economic activities. The paper seeks to juxtapose tales of Cleopatra and Antony's display of wealth with current media accounts to contribute to the leadership literature on ethics, specifically its intersection with power and narrative representation.

The paper adopts an analytic approach, with an international orientation and an interdisciplinary perspective. It acknowledges the role of narrative representation in shaping leadership and the psychological ambivalence with which societies approach their leaders' practices, focus here on desire-disdain and discipline-decadence. Cleopatra and Antony's conspicuous consumption generated a legacy of condemnation for millennia. Drawing from the retellings of their story, four moralizing representations – by Plutarch, Shakespeare, Sarah Fielding and Hollywood – are analyzed and juxtaposed with current media accounts. Altogether, the paper combines the interest in leadership across history with moralizing perspectives on the display of wealth by leaders.

The intersection of the literatures on leadership, moral economy and conspicuous consumption draws together several dynamics of relevance to leadership. First, evaluations of the display of wealth on the part of a leader are contextual: they change across time and place. Second, interpretations of conspicuous consumption involve aesthetic judgment and so sit at the nexus of morality and taste. Third, following tragedies, tales of leader conspicuous consumption offer critics another knife to dig into the fallen tragic hero. Fourth, views of conspicuous consumption are gendered. Last, conspicuous consumption by leaders attracts condemnation through support for social responsibility and sustainability.

The paper establishes a novel articulation between the literatures on leadership, moral economy and conspicuous consumption.

The authors propose that international organizational leaders can and should be held accountable for enhancing the intangible strategic asset of integrity capacity in order to advance global organisational excellence. After defining integrity capacity and framing it as part of a strategic resource model of sustainable global competitive advantage, the stakeholder costs of integrity capacity neglect are delineated. To address this neglect issue, the authors link the four dimensions of integrity capacity (process, judgment, development and system dimensions) with leadership development challenges, and recommend four management practices to better prepare leaders to be accountable for enhancing integrity capacity as a strategic organizational asset.

The purpose of this paper is to determine whether there were differences in students' ethical perceptions based on gender, academic major and religiosity.

A self‐administered survey was conducted of 132 students at a university in Barbados, to determine ethical perceptions on five moral constructs: justice, relativism, utilitarianism, deontology and egoism.

The study found that females displayed higher ethical values compared to males, non‐accounting students (majoring in management and economics) were more ethical than accounting students, and students who perceived themselves as being religious were more ethical than non‐religious students. Both female accounting and non‐accounting students, as well as religious and non‐religious females, held higher ethical perceptions than their male counterparts.

The sample was small, thus limiting the generalisability of the results to the wider student population.

The results should be useful for educational institutions to implement more ethical courses into the curriculum.

The paper demonstrates that ethical perceptions are important among undergraduate students, and that there needs to be remedies to improve the low ethical perceptions among accounting students. The paper also contributes to the sparse literature on ethics in the Caribbean.

This paper aims to propose an ethical approach best suited to dealing with the issues of digital ethics in general and internet research ethics in particular.

This article engages with the existing literature on virtue ethics, situationism and digital (research) ethics.

A virtue-based casuistic method could be well-suited to deal with issues relating to digital ethics in general and internet research ethics in particular as long as it can take place in communities with shared practices and traditions.

These insights could add and further deepen the rich debate about research ethics that is already ongoing within the internet research community.

From a historical perspective, the purpose of this paper is to show how the current New Zealand Accountants' Code of Ethics (COE) differs from the first 1927 COE. The lengthy, current COE comprises strands of thought drawn from three different philosophical positions. By contrast, New Zealand's first COE was relatively short and reflected legitimacy by character employing the concepts of virtue ethics. The concepts of virtue ethics have now largely disappeared from the latest much longer code. The current code is more legalistic and technical, implying a concern for public relations. At the same time, the current COE has become a legitimising tool for the profession to emphasise image and quality.

To illustrate the shift in practice of ethical position, the paper is informed by a recent New Zealand case of a collapsed finance company as well as some further illustrations of a failure to discharge a duty of care to the public from the United Kingdom.

The shift in the COE coupled with a shift in underlying social values contributes to what the Economist Journal describes as a steady decline in professional ethics. There has been a shift from legitimising the character of an accountant to legitimising the character of accounting. This arguable conclusion is supported by a case study in New Zealand and cites the shift in combinations of cognitive, moral and pragmatic legitimacy as drivers employed by accounting firms.

The paper uses secondary and documentary data and is informed by conceptual analysis which necessarily in the realm of ethics may be contentious.

The paper seeks to link the changing social values with changes in legitimisation and the COE to show shifts in accounting practices like the recent practice of issuing disclaimers.

This essay develops four points. First, two basic reasons led to John Paul II’s advocacy of the market economy in Centesimus Annus ‐ the creativity of labour, and the failures of socialism and excessive state intervention to ensure basic welfare, especially in underdeveloped countries. Second, the implications of this new‐found support for the market system, its institutions and their working require some clarification. Third, essential qualifications remain: private and social morality must guide economic freedom, just legal framework is required, and government surveillance must remain especially of distribution. Fourth, today’s market system, now operating globally, has given rise to new needs for ensuring adequate employment with security of tenure. Firms and public agencies should see themselves as “communities of persons” concerned with the welfare of their employees. Finally, this discussion of the market economy takes issue with those who confuse a morally directed version with one reflecting automatic forces, and with others who think a desirable economic system and policy and the premises of economic science cannot be influenced by Christian thought.

Christian Democracy as an ideology and as a political movement has been ascendant in Western European states for half a century, forming the governing party or a major part of the governing coalition of parties in many of them over numerous decades up to the present. Yet the study of Christian Democracy, its general ideology and general programmatic elements across Western Europe, has been singularly lacking. Centrist establishment parties and economic programmes seem not to have the same appeal to academic investigators as the more exciting and ideologically demarcated ones. Also the future seems bleak for some Christian Democratic parties in Western Europe. The focuses are on the general ideology of the movement and the shared programmatic commonalities among the parties. Advances a consideration of the future for CD parties in the short term and the problems confronting Christian Democracy in the future. Also assesses the role and prospects for Christian Democracy in the European Union, particularly as they relate to the European People’s Party (EPP) in the European Parliament.