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This study aims to explore how Russian-origin immigrant entrepreneurs manage to adapt their business-to-business (B2B) relationship management practices and moral concerns to the business ethics of their country of origin and of the host country via the prism of ethical relativism. By focusing on the ethical values of immigrant entrepreneurs in a business relationship context, the study aims to extend the currently limited understanding of these issues in the B2B marketing field.

A qualitative approach is applied to provide findings from eight in-depth interviews with first-generation Russian entrepreneurs living and doing business in Finland. A narrative approach to the data analysis is used, in particular by applying a thematic analysis of the collected interviews because of the focus on the personal experiences of the interviewees.

The results illustrate how the immigrant entrepreneurs adapt to ethical values and norms in Russia and Finland and how they enact those values in B2B relationship management in the countries. Immigrant entrepreneurs share several national and ethical backgrounds, which may influence their interaction in international markets, helping them adapt to country-specific business ethics.

The results imply that managers should acquire knowledge on ethical norms at the global level and at the national level, where they aim to expand their business. Productive business relationships involve the premises of honesty, transparency, fairness toward business partners and minimizing opportunism. However, business relations between developed and emerging markets may demand relativism when addressing ethical behavior.

This is one of the few studies that explore the ethical values of immigrant entrepreneurs in the context of international business relationships. The study contributes to the limited literature on ethics in the fields of B2B marketing and immigrant entrepreneurship. The authors encourage further research on ethical values adoption by immigrant entrepreneurs, which is an essential topic in times of increased workforce immigration.

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 study aims to identify the practical borders of AI legal personality and accountability in human-centric services.

Using a framework tailored for AI studies, this research analyses structured interview data collected from auditors based in Poland.

The study identified new constructs to complement the taxonomy of arguments for AI legal personality: cognitive strain, consciousness, cyborg paradox, reasoning replicability, relativism, AI misuse, excessive human effort and substitution.

The insights presented herein are primarily derived from the perspectives of Polish auditors. There is a need for further exploration into the viewpoints of other key stakeholders, such as lawyers, judges and policymakers, across various global contexts.

The findings of this study hold significant potential to guide the formulation of regulatory frameworks tailored to AI applications in human-centric services. The proposed sui generis AI personality institution offers a dynamic and adaptable alternative to conventional legal personality models.

The outcomes of this research contribute to the ongoing public discourse on AI’s societal impact. It encourages a balanced assessment of the potential advantages and challenges associated with granting legal personality to AI systems.

This paper advocates for establishing a sui generis AI personality institution alongside a joint accountability model. This dual framework addresses the current uncertainties surrounding human, general AI and super AI characteristics and facilitates the joint accountability of responsible AI entities and their ultimate beneficiaries.

Significant advances have been made in using applied methodological approaches. These approaches facilitate critical and creative ways to generate new knowledge, encouraging researchers to explore novel research questions which could not be sufficiently addressed using traditional “branded” methodologies. It is important that, in addition to design, researchers consider the most appropriate methods to collect data. The purpose of this paper is to explore the use of the draw and tell method in the context of an interpretive descriptive study.

Given the challenges associated with eliciting responses from adolescent populations, in addition to the use of a semi-structured interview guide, the authors encouraged adolescent participants to produce drawings as part of an interpretive descriptive study.

Despite the fact that drawings are seldom used with adolescents during research interviews, the authors found this method promoted conversation and facilitated deep exploration into adolescents' perspectives.

The authors argue that this creative approach to data collection should be embraced by researchers engaging in applied methodological research, particularly with participants who may be challenging to engage. Drawings, although seldom used with adolescent research participants, can stimulate engagement and facilitate conversations.

The development and socialization of morals is a complex concept for students studying ethics. To help students understand the role social learning theory plays in the development of morality, an activity was created focusing on cultural artifacts and their introduction, perpetuation, and/or reinforcement of morality. The aim of this assignment is for students to see “the dialogue between cognitive structure and the complexity presented by the environment” (Kohlberg & Hersh, 1977, p. 57). Results for this assignment not only showed improved conceptualization of moral development by students, but also engaged their higher-order thinking skills.

This study answers the call for research and theorising exploring ethical communication and brand risk from the African continent. The study's purpose was to identify the challenges that strategic communication practitioners face in enacting ethical crisis communication in South Africa.

The researchers conducted ten in-depth interviews with South African strategic communication professionals.

The dominant theme emerging from the study is the marginalisation and exclusion of the communication function in decision-making during crisis situations. Communicators were viewed as implementers, technicians and not strategic counsel. The protection of organisational reputation was done at the expense of the ethics and moral conscience of practitioners. Practitioners were viewed and deployed as spin doctors and tools to face unwanted media interactions.

The article sheds light on the concepts of ethical communication and decision-making in a multicultural African context using the moral theory of Ubuntu and strategic communication. It demonstrates the tension professionals experience as they toggle between unethical capitalist approaches and African values. The practitioner's role as organisational moral conscience is hindered, suppressed and undermined by organisational leadership's directives to use opaque, complex communication, selective transparency and misrepresentation of facts.

The purpose of this longitudinal study was to examine if participation in a four-year ethics curriculum strengthened college students’ confidence in their own ethical reasoning ability. A longitudinal cohort of college students was followed over four years from their freshman (n = 779) to senior year (n= 545). Students’ confidence in their own ethical reasoning abilities were assessed before and after completion of the curriculum with results indicating an increase in students’ confidence.

The purpose of this paper is to look at how employability is currently embedded within courses to prepare students for their transition into the world of work, identifying the teaching and learning strategies employed.

A review of the relevant literature was conducted. The study analysed experiential data and the logged reports of student work placements over a period of five years, to determine the relationship of such placements to both academic results and long term employability. The study considered placements from the viewpoints of the university, students and employers. It proceeded to look at the current embedding of employability within the teaching curriculum, specifically teaching and learning strategies for personal professional development courses and the employability passport. It also looked at the role of the work placement tutor.

The main revelation was that the employability skills sought by employers were mostly “soft” and therefore behaviours, rather than “hard” teachable skills, which has significant implications for the introduction of the teaching excellence framework (TEF) and the provision of suitable metrics.

The study and findings are limited to a single university in the UK.

The results of the study and conclusions drawn from the analysis of findings, led to the identification of the student, institution, tutor, employer) quartet of actors for employability. The paper also postulates the ramifications of the introduction of the TEF on employability.

Identity has emerged as a compelling force in understanding leadership. Situated within the identity approach to leadership, this study explored identity within the context of leadership for both assigned (i.e., positional) and emergent (i.e., nonpositional) student leaders. Findings from this study suggest that a distinct set of a leader’s identities is active in college student leadership and that personal identities are most salient to leaders. By making connections between identity and leadership, educators and practitioners may strengthen their understanding of how their curriculum and workshops may serve as identity workspaces for leaders.

The purpose of this paper is to offer a Christian perspective on the ethical issues related to natural procreation and artificial reproduction methods.

This paper uses descriptive and comparative methodology between the ethical aspects specific to natural procreation and artificial reproduction.

Religious beliefs play a significant role in shaping the moral perspective when an infertile couple is confronted with the choice between natural procreation and artificial reproduction.

This paper survey a broad bibliography and offers a critical evaluation of the moral aspects specific to different methods of reproductive technologies compared to the natural procreation approach.