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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.

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.

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.

This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.

The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.

This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.

This study aims to determine the factors that influence ethical banking behavior among millennials and Gen-Z in Malaysia.

A stratified sample of 525 millennials and Gen-Z of Malaysian banking customers was used. Extended ethical decision-making (EDM) model was tested using partial least square-structural equation model for the analysis.

The findings indicated that the engagement of millennials and Gen-Z in ethical banking is influenced by factors such as intention, judgment and awareness, which shaped both generations’ ethical banking behavior.

This study could be a central reference point and assist banking institutions in understanding the preferences of millennials and Gen-Z.

This study extends the previous EDM model that focused solely on consumer's belief systems. Three aspects differentiate this paper and contribute to its originality, namely, the uniqueness of millennials and Gen-Z behavior, incorporating new variables along with the EDM models and study in Malaysian context.

This paper aims to develop a geometry of moral systems. Existing social choice mechanisms predominantly employ simple structures, such as rankings. A mathematical metric among moral systems allows us to represent complex sets of views in a multidimensional geometry. Such a metric can serve to diagnose structural issues, test existing mechanisms of social choice or engender new mechanisms. It also may be used to replace active social choice mechanisms with information-based passive ones, shifting the operational burden.

Under reasonable assumptions, moral systems correspond to computational black boxes, which can be represented by conditional probability distributions of responses to situations. In the presence of a probability distribution over situations and a metric among responses, codifying our intuition, we can derive a sensible metric among moral systems.

Within the developed framework, the author offers a set of well-behaved candidate metrics that may be employed in real applications. The author also proposes a variety of practical applications to social choice, both diagnostic and generative.

The proffered framework, derived metrics and proposed applications to social choice represent a new paradigm and offer potential improvements and alternatives to existing social choice mechanisms. They also can serve as the staging point for research in a number of directions.

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.

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.

The purpose of this article is to summarize three Luhmannian critiques on morality, illustrate new roles for morality and add constructive interpretations.

Luhmann has recently been described as downright negative toward morality, resulting in a refusal to use ethics as a sociologist, thus leading to a limited use of his theory in moral issues. A constructive interpretation could support a more functional use of morality in social system theory.

First, Luhmann signals that morality can no longer fulfill its integrative function in society but also that society has recourse to moral sensitivity. Second, Luhmann describes how anxiety is crucial in modern morality and indicates which role risk and danger could play. The author builds further on this and proposes the concept of “social system attention” that can provide answers to individual and organizational anxiety. The author proposes that institutionalized socialization can support an integrative morality. Third, Luhmann states that ethics today is nothing more than a utopia but also that the interdiction of moral self-exemption is an essential element. The author adds that a relational ontology for social systems theory can avoid ethics as utopia.

This article is a programmatic plea to further elaborate morality from a system theory perspective in which meaning is relationally positioned.

This article could potentially provide a more functional application of morality in social systems, thus leading to improvements of attempts of ethical decision-making. The originality of the approach lies in the interpretation of basic assumptions of Luhmann social system theory that are not core to his theory.