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This study investigates the roles of consumption motives and ethical perspectives in explaining individuals’ perceptions of corporate social responsibility (CSR) within the context of the recreational marijuana industry, often characterized as morally contentious.

The research was conducted in Canada, a country where recreational marijuana is legally permitted. Through an online survey, 411 participants were recruited, and the data were analyzed using Statistical Package for the Social Sciences (SPSS) and SmartPLS4, employing ANOVA and structural equation modeling (SEM) techniques.

ANOVA analyses reveal significant differences across four ethical perspectives: absolutism, subjectivism, situationism and exceptionism. Conformity motives are most prominent in the exceptionism group, while expansion motives are more common in the subjectivism group. CSR perceptions vary among these groups, with situationism showing the most favorable views. In the absolutism group, expansion and social motives positively influence CSR perception, whereas conformity motives negatively impact it. Conversely, in the exceptionism and situationism groups, only expansion motives positively affect CSR perception. Unexpectedly, within the subjectivism group, only conformity motives have a significant negative effect on CSR perception.

This study examines a controversial industry and contributes to research on recreational marijuana by comparing consumer motives from ethical perspectives. Unlike previous research focused on consumption behaviors (e.g. use frequency), this study investigates how CSR perceptions are shaped by consumption motives and vary with ethical viewpoints.

The paper aims to explore the sided challenges facing the accounting profession in an advanced digitalised future where humans and robots will collaborate in working teams.

Employing a qualitative approach, the paper conducts a reflexive thematic analysis to identify challenges and associated socio-ethical risks of digitalisation; it then introduces an ethical decision-making model aimed at addressing these challenges.

Key professional accountants’ (PAs) sided challenges refer to autonomy, privacy, balance of power, security, human dignity, non-maleficence and justice, each of them possessing multifaceted dimensions that are interconnected dynamically to create a complex web of socio-ethical risks.

The ethical decision-making pathways corresponding to each detected challenges provide a useful reference and guideline for PAs in the digitalised future of the profession.

Using an anthropocentric perspective, the research addresses the sided challenges of accounting profession’s accelerated digitalisation; it contributes to fostering accountability and legitimacy of the accounting profession which serves the public interest.

By innovatively intertwining ethical positions with decision-making pathways, the paper offers a potential solution to address digitalisation’s sided challenges that might interfere with practitioners’ professional judgement and identity.

This study will examine the school principals’ ethical decision-making processes and to explore gender-related differences.

This study employed a mixed-method research design, combining qualitative and quantitative approaches. Data were collected through semi-structured in-depth interviews with a sample of 10 male and 10 female principals, who were presented with ethical dilemma scenarios. The qualitative component utilized a phenomenological analysis, while additional quantitative analyses were performed on the same dataset to explore gender-related differences.

Our analysis of principals' ethical evaluations identified three key areas where gender-related differences were evident: decision-making approaches, leadership styles, and philosophy/value orientations. The analysis revealed that women more frequently employed personal approaches, while men favored institutional approaches in their ethical evaluations. Secondly, men tended to adopt a democratic style, while women leaned towards an autocratic style. Finally, men exhibited a relativist orientation, while women displayed an idealist orientation in their ethical decision-making processes.

Gender-based analysis of school principals’ ethical decision-making process has remained an under-researched area. This study contributes to the understanding of gender-related differences in principals’ ethical decision-making processes.

Limited research has investigated how spirit at work, functioning as a “good barrel,” fosters ethical decision-making (EDM) even in the presence of unethical managerial behavior (“bad apples”). Therefore, this study aims to investigate the spirit at work, a situational variable, as a moderating variable in the relationship between the love of money (LoM), an individual-level factor, and EDM.

A time-lagged survey of the members of the Marketing Association of Pakistan was conducted. The data were analyzed using partial least square structural equation modeling.

Adding to much of the existing research, which finds that LoM can influence ethical intention directly, this research finds that LoM influences ethical intention only through ethical judgment. Moreover, the spirit at work tempers the negative relationship between LoM and ethical judgment, thereby mitigating LoM’s detrimental effects not only on ethical judgment but also its downstream effects on ethical intention.

Organizations, by planting the seeds of spirit at work, can institutionalize good barrels, which can alleviate the negative effects of the marketing managers’ LoM, the root cause of unethical behavior. This way, this study establishes a business case for spirit at work.

The novelty of this study is the development and investigation of a holistic conceptual framework for EDM of marketing professionals that incorporates LoM as an antecedent, ethical judgment as an underlying mechanism, ethical intention as an outcome variable and spirit at work as a boundary condition.

This study delves into the impact of an ethical mindset on the efficacy of ethical awareness within the tax profession and aims to ascertain whether the presence of an ethical mindset can account for the discrepancies in the literature and enhance the effectiveness of ethical awareness initiatives.

The research used a tax experiment involving both treatment and control groups. Both groups were presented with a tax-related scenario, with the treatment group subjected to a specific ethical awareness intervention. To gauge the participants’ ethical mindsets, they were divided into strong self-interest and mild self-interest mindset groups based on their Machiavellian scores. The analysis was conducted utilizing ANOVA to scrutinize the results.

The key findings shed light on the fact that while ethical awareness endeavors can enhance the likelihood of individuals making ethical choices in tax decisions, their effectiveness varies significantly depending on the individual’s ethical mindset. Furthermore, results show that gender affected the relationship between ethical mindset and ethical awareness effectiveness, and males with mild self-interest score reacted more to the ethical awareness intervention. Results support that individuals’ ethical mindset, measured as strong self-interest and mild self-interest, is pivotal in determining the effectiveness of ethical awareness efforts.

This study is unique because it evaluates the effect of ethical mindsets to provide a novel way to improve tax ethical awareness initiatives.

The purpose of this paper is to determine how we ought to distinguish between reference and readers' advisory (RA) service, given the latter’s turn toward a whole collection approach. In other words, the paper answers this question: If both reference and RA librarians aim to meet patrons’ information needs and may theoretically do so using the same materials, then how are we to differentiate the two services conceptually?

In this conceptual paper, we posit that we can distinguish between RA and reference using Louise Rosenblatt’s theory of the aesthetic transaction. With this theory in hand, we can redefine the service distinction in terms of the stance – aesthetic or efferent – that the patron expects to take toward the material they seek.

On our account, the reader’s desired stance becomes a kind of hermeneutical lens through which a library worker may productively evaluate plausible pathways and materials. An aesthetic lens is characteristic of RA; it makes features of potential aesthetic transactions between a particular reader and a particular text (or genre or author’s oeuvre) salient.

The proposed account constitutes a novel application of Rosenblattian response theory, one that grounds and refines the going view that RA’s proper focus is on supporting a particular sort of experience rather than providing particular sorts of texts. This theoretical emendation also better aligns the service distinction with contemporary conceptualizations of RA as a “whole collection” service. Important practical and philosophical implications follow from the new account.

Intersectionality addresses complex avenues of oppression that emanate at the intersections of one’s identities. However, the intersectional framework assumes static identities, which are increasingly being acknowledged for their fluidity. This research explored the extent of the fluidity of social identities to draw implications for the application of the framework in research.

27 participants from a post-graduate elective course on diversity and inclusion identified their significant social identities, and submitted a write-up using hermeneutic phenomenology in which the participants shared their lived experiences of the fluidity of their social identities in different spaces they occupy or find themselves in.

Fluidity-triggering stimuli in different environments and their associations with identity-related motives were uncovered using thematic analysis. Stimuli operating at micro-, meso- and macro-levels rationally explained identity fluidity. However, in addition to types, intensity and frequency of stimuli, psychological factors, such as identity status, were decisive in determining the degree of generalization of stimuli across individuals and spaces that significantly influenced identity fluidity.

This research explored the extent of the fluidity of social identities to draw implications for the application of the intersectional framework in research. The findings contribute to future research by identifying limitations of the intersectional framework based on the fluidity of social identities arising from environmental stimuli that operate at micro-, meso- and macro-levels, and the extent of psychological generalization of these stimuli across spaces.

This paper is part of Horizon 2050 series of papers. This paper aims to highlight the importance of stronger engagement with ethical philosophy in tourism. A number of potential research streams are identified.

The paper first introduces several theories of ethics. It then reviews the history of tourism’s engagement with ethics, especially within academia. Subsequently, several themes for the future of research on tourism ethics are discussed according to four scales: the tourist, tourism business, tourism destination and the tourism system.

At the individual tourist level, future research should focus on better understanding tourist (un)ethical behaviour by considering the hedonic and cross-cultural nature of tourism. At business level, motivations to be ethical, ethical corporate models should be studied. Endurance of tourist products that are deemed unethical needs further analysis. At destination level, further understanding of stakeholder relations, stakeholder values and dissemination of those values is required. Fair and just options to sustainably manage visitation merit further discussion. At tourism system level, a stronger engagement with political philosophies and more creative alternatives for the current global tourism system require exploration.

While several reviews of ethics of tourism research exist, this paper is oriented towards opportunities for future research. The paper does not intend to cover all current ethical debates; however, it provides a number of topics within the tourism ethics field that merit further exploration in hope to inspire new research.

本文是地平线 2050 系列论文的一部分。 它强调了在旅游业中加强参与道德哲学的重要性。 确定了许多潜在的研究方向。

文章首先介绍了伦理学的几种理论。 然后回顾了旅游业与道德的接触历史, 特别是在学术界。 随后, 从游客、旅游企业、旅游目的地和旅游系统四个层面讨论了旅游伦理研究未来的几个主题。

在个体游客层面, 未来的研究应侧重于考虑旅游的享乐性和跨文化性质, 更好地理解游客的（不）道德行为。 在商业层面, 应该研究道德的动机、道德的企业模式。 被认为不道德的旅游产品的耐久性需要进一步分析。 在目的地层面, 需要进一步了解利益相关者关系、利益相关者价值观以及这些价值观的传播。 可持续管理访问的公平公正的选择值得进一步讨论。 在旅游系统层面, 需要探索更深入地参与政治哲学, 并为当前的全球旅游系统提供更具创意的替代方案。

虽然存在一些关于旅游研究伦理的评论, 但本文面向未来研究的机会。 本文并不打算涵盖当前所有的伦理辩论, 但它提供了旅游伦理领域内的一些值得进一步探索的主题, 以期激发新的研究。

Este artículo forma parte de la serie de artículos Horizonte 2050. El estudio destaca la importancia de un mayor compromiso con la filosofía ética en el ámbito turístico. Se identifican una serie de posibles líneas de investigación.

En primer lugar, el artículo presenta varias teorías de la ética. Luego revisa la historia del compromiso del turismo con la ética, especialmente dentro del mundo académico. Posteriormente, se discuten varios temas para el futuro de la investigación sobre la ética turística según cuatro escalas: el turista, la empresa turística, el destino turístico y el sistema turístico.

A nivel de turista individual, las investigaciones futuras deberían centrarse en comprender mejor el comportamiento (no)ético de los turistas considerando la fundamentación hedónica e intercultural del turismo. A nivel empresarial se deben estudiar tanto las motivaciones para ser éticos, como los modelos corporativos éticos. Además, la perdurabilidad de productos turísticos que se consideran poco éticos necesita un análisis más profundo. A nivel de destino, se requiere una mayor comprensión de las relaciones con las partes interesadas, sus valores y la difusión de esos valores. Las opciones justas y equitativas para gestionar de forma sostenible las visitas merecen un debate más profundo. A nivel del sistema turístico, es necesario explorar un compromiso más fuerte con las filosofías políticas y alternativas más creativas para el actual sistema turístico global.

Si bien existen varias revisiones de la ética de la investigación en turismo, este artículo está orientado hacia oportunidades para futuras investigaciones. El artículo no pretende cubrir todos los debates éticos actuales, sin embargo, proporciona una serie de temas dentro del campo de la ética del turismo que merecen una mayor exploración con la esperanza de inspirar nuevas investigaciones.

With close to two billion people occupying some 50 countries and spending in excess of US$2tn on food and recreational services alone, Muslim societies represent a significant segment of the world’s population, which warrants greater research attention and better understanding. While Islamic scholarship dates back over 1,400 years, few scholars have studied the impact of Islamic teachings and their effect on surrounding business and policy. The purpose of this paper is to better connect business strategy with Islamic philosophy.

This research is a theoretical paper based on literature review of existing works in academia and from the Koran. The researchers consulted academics and religious leader to better understand the written word and its implications on the various philosophies. This paper offers a sound foundation for further research on Islamic business philosophy.

This research is the base for further exploration into Islamic business philosophy and their underpinnings. To better understand Islamic business models, this study introduces three main and three minor schools of thought to provide a foundation for further research. The schools differ in their theological assumptions and worldviews. Some of them place emphases on traditional approaches, i.e. Jabria (like contemporary Salafies) and some underscore the virtue of reasons and enlightenment (e.g. Mu’tazila or the rationalists).

In brief, the study posits six different perspectives and interpretations relevant to Islamic policy that will be useful for both managerial practitioners and scholars to consider when undertaking business in a Muslim context.

In this study, we illuminate how techniques can be incorporated into interview protocols when conducting research with educational leaders who are being asked to discuss their experiences in crises.

We interviewed seven researchers about their role as a researcher in collecting data on a crisis event from participants. Our analysis concentrated on several key components of the interview.

In presenting our findings on how scholars can adopt a caring and just approach to interview studies with leaders regarding crises, we portray how this approach can be melded into research design, interview protocol and interview techniques.

We illuminate that specific interview techniques are required when interviewing participants who have undergone and survived crises in their work, and we recommend the use of this protocol especially when an interview requires researchers to “handle with care.”