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The start of the twenty‐first century was marred by a spate of company collapses that involved fraudulent accounting activity. In many cases, company executives, many of whom belonged to the accounting profession, perpetrated the fraud. As a result, internationally, the accounting profession has suffered an enormous loss of goodwill, and its reputation as a profession with integrity has been severely harmed. Accounting professionals are no longer accorded the high regard they commanded in the past.The consequences for the profession have been far‐reaching: accounting now faces a long, uphill battle to restore its reputation and to regain the trust of the international business community. This study replicates two famous international studies in the South African context. The focus of the study was to establish whether factors such as the Code of Professional Conduct of the South African Institute of Chartered Accountants (SAICA), the corporate ethical environment and their age influence the ethical judgement of individual accountants. The first such study was conducted in the United States of America (USA), and it was followed by similar research in Turkey. The results of these two studies suggested very different factors that could influence accountants’ ethical judgement. The study reported in this article investigated South African chartered accountants; and its results were similar to those obtained in the US study.

The current study aims to continue the investigation of cross‐cultural differences in attitudes towards business ethics.

The current study compares the results of the attitudes towards business ethics questionnaire (ATBEQ) reported in the literature for samples from Israel, South Africa, Turkey, the USA, and Western Australia with a new sample from Jamaica and West Indies (n=139).

The result indicate that, while there are some shared views towards business ethics across countries, significant differences do exist between Jamaica and three of the other countries in the study.

This study is limited by the use of respondents who are employees as well as students and the use of secondary data that limit the selection of statistical testing.

As researchers continue to collect information concerning the ethical opinions of business people from varying countries, one's understanding of these cultural differences increases. This knowledge will help in reducing misunderstanding, aid in negotiation, and build trust and respect. This is especially important, given the continued growth of international business opportunities.

This paper specifically compares the attitudes of employees using the same survey instrument across six nations.

Given the strong religious background of India, it is quite surprising that the country is ranked as the most corrupt nation in the Asia Pacific region in 2017. This prompts the authors to investigate the role of religiosity in shaping an individual’s preference for ethical behavior. The purpose of this paper is to explore the conceptual linkage between religiosity and attitude towards business ethics (ATBE) and also assess the role of gender and profession in shaping it.

Using a cross-sectional survey on two divergent professional groups, management students and working professionals, this study explores the causal role of religiosity on ATBE using pre-validated religious commitment inventory (RCI-10) and ATBE through multiple regression. The difference between ATBE owing to the difference in gender and profession is investigated using independent sample t-test and Levene’s F-test. Multiple analysis of variance and multiple analysis of covariance are used to test the difference in ethical business philosophies.

The findings of the study indicate that gender and profession do not influence ATBE, though religious individuals have an ethical approach towards business issues. The significant causal relationship between composite religiosity and ATBE is documented. Further, assessing the predictor role of intra- and inter-personal religiosity on ATBE, the authors see that only intra-personal religiosity, which measures individual’s meta-physical belief is found as a significant predictor of ATBE.

Individuals with higher intrapersonal religiosity would exhibit superior ethical conduct. For a developing country like India, such conduct at both private and public organizations would lead to reduced scams or frauds, stimulating economic growth.

Religion plays a significant role in the life of Indian people but its meaning and understanding differ from person to person. Evidence supports that people with strong religious beliefs whether management students or working professionals, tend to have a strong ethical attitude towards different situations in decision-making.

The purpose of this study is to examine the relationship between culture and managers attitude towards business ethics in Nigeria. Several studies have recognized that culture affects ethical behavior. However, very few studies have been conducted on how culture affects managers' attitudes towards business ethics which may predict their ethical behavior especially in developing African countries. The focal point is that this study is to address this knowledge gap in the literature.

The author collected data from 351 managers in selected firms in Nigeria. Two instruments were used to measure Hofstede's five cultural dimensions and attitudes toward business ethics. Correlation and regression analysis were used to test and predict the relationship between the independent and the dependent variables in the study.

Results show that culture has a significant influence on ethical attitudes of managers. The findings also specifically revealed that relationships exist among Hofstede's cultural dimension of power distance, collectivism, masculinity, uncertainty avoidance, short-term orientation and the dimensions of attitudes towards business ethics.

The generalization of the findings may be limited by some of the sample characteristics. First, the study was limited to six cities in Nigeria; as a result, broader geographic sampling would better represent the national profile. Second, the drop off and pick up method used in data collection and the usual social-desirability bias associated with survey research could be limitations for the study. However, the author took extreme measures to protect the identities of the respondents. Finally, replication of this study using larger samples and a broader geographic base is suggested for cross-validation purposes.

Understanding that ethical beliefs and moral decision-making are dependent on culture and play an important role in managing and developing a successful ethics program. The results can help multinational corporations in developing effective culturally based ethical codes of conduct; as well as to design and manage targeted ethical policies and programs that will actively motivate, stimulate, support, encourage, and promote an outstanding ethical organization in Nigeria.

There have been very few previous studies on how culture affects managers' attitude toward business ethics within the sub-Saharan African context. To the best of the author's knowledge, this is the first empirical study on this topic in Nigeria, a sub-Saharan African country. The results provide insights on how culture can influence ethical attitude of managers in Nigeria. As a ground-breaking study on this topic in Nigeria, the findings may provide managers and scholars with an understanding of impact of culture on ethics. The insights gained from this study will contribute to the future research development on this topic in sub-Saharan Africa. Therefore, the study is of significant value to practitioners and scholars alike.

This study aims to examine the relationship between work ethics and organizational performance and investigate the influence of respondents’ career stages on their work ethic among British, United Arab Emirates (UAE) and Serbian nations.

This research is based on a survey of British, UAE and Serbian managers, whose task was to assess the dimensions of the multidimensional work ethic profile (MWEP) and organizational performance. Since the MWEP does not analyze work ethics in the context of religion, it is deemed the most suitable instrument for this study because it analyzes work ethics among the three cultures that practice different religions.

The results revealed that national culture impacts work ethics. British managers place greater value on the wasted time, self-reliance and morality dimensions of work ethics. Serbian managers prefer the leisure and delay of gratification dimensions, while UAE managers value hard work ethics more than the other two groups of managers. The study also shows that respondents’ career stage influences their work ethic, and a significant relationship exists between different dimensions of work ethics and organizational performance in all three nations.

This study contributes to the theory by analyzing work ethic and its relationship with organizational performance and respondents’ career stages in three nations that share business interests. It addresses a research gap by comparing work ethics in developed, developing and a country in socio-economic transition.

The purpose of this paper is to conduct a structured review of the literature on the factors affecting the strategic thinking of an organization. This study offers some theoretical insights by analysing the divergent or analogous views of authors on these factors by analysing the empirical studies carried out in the literature.

An empirical method of conducting a structured literature review has been adopted in this study. Theory context characteristic methodology framework and meta-analysis are the methodologies applied to analyse the different empirical studies conducted in the literature and determine the variation or similarities in the views of authors over the same factor based on their effect sizes. This study analyses over 45 different empirical studies in the literature conducted on the factors affecting strategic thinking.

This study explains how the factors have been similarly or differently explained by the authors in the literature. This analysis gives a better understanding of the factors affecting strategic thinking and quantitatively amalgamates the current empirical studies carried out in the literature. The effects sizes generated for each factor helps in determining the homogeneous or heterogeneous nature of the factor.

The study is limited only to analyse the homogeneity or heterogeneity of the factors affecting strategic thinking at an organisational level. This study can be further extended by analysing the type of effect these factors have on the strategic thinking of the organisation.

The findings of this study identify the homogeneity or heterogeneity of the factors affecting strategic thinking in an organisation. This helps the top management to concentrate on these factors, which might develop a strategic thinking nature in the organisation, leading to the better formation of strategies, and successfully implement them in their businesses.

The study fills the unattended gaps in the literature by analysing the homogeneous and heterogeneous nature of the factors affecting the strategic thinking of an organisation.

This study explores match related factors and their impact on the batting strike rate in Twenty20 cricket – an aspect which can generate excitement and fan engagement in cricket matches.

Data was collected from www.cricinfo.com using a web scraping tool based on R programming from February 17, 2005, to October 25, 2022, numbering 4,221 men’s Twenty20 international innings featuring 41 national teams that had taken place in 85 venues across 11 countries of play. Hypothesis testing was conducted using one-way ANOVA.

The findings indicate that batters score faster in the first inning of a match, and mean strike rates also vary significantly based on the country of play. Further, the study analyses the top performing national sides, venues and country of play in terms of mean batting strike rate, thus providing insights to cricket boards, international regulating bodies of cricket, sponsors, media companies and coaching staff for better decision-making based on batting strike rate.

The originality of the study lies in its focus on using non-marketing strategies to increase fan engagement. Further, this study is the first one to examine different venues from the perspective of batting strike rate in men’s Twenty20 international matches.

The ethical issues arising at work demand the role of both leader and employees, but how both the levels are linked in determining the ethical responses is an area that has not gained due attention in the past. Against this backdrop, this study aims to address the influence of a leader’s authenticity and ethical voice on ethical culture and the role ethicality of followers.

Survey design has been used, and a questionnaire is used to elicit the responses. In total, 381 filled questionnaires were used for data analysis.

The findings of this study highlight the role of authentic leadership in predicting the role ethicality of followers both directly and through the mediation of ethical culture. Furthermore, a leader’s ethical voice strengthens the authentic leadership and outcome relationships (with ethical culture and followers’ role ethicality). The moderated-mediation mechanism has proved as the leaders’ voice foster the indirect mechanism.

There is a dearth of literature that has focused on leadership traits (authenticity) and behavior (ethical voice) in predicting the followers’ outcomes (perceptions – ethical culture and behaviors – role ethicality). The moderated-mediation mechanism has been unattended in the past.

This chapter aims to verify predictors of marital quality in Croatia. As a theoretical starting point, the Huston Socio-ecological model was used. Huston’s so-called “wide-angle and close range” variables were included in to study as predictors of marital quality. A two-level hypothetical model was created consisting of Six groups of predictor variables: Level 1 predictors included Partners’ demographic variables, Partners’ personality, Partners’ value system, Marital processes or dynamics, and Partners’ wellbeing. Level 2 predictors included four Marriage characteristics. Altogether at both levels, 42 variables represented predictors. Marital quality in the marriage was a dependent variable. Eight hundred and eighty-four marital couples from 14 counties in various parts of Croatia and from Zagreb, the country’s capital, were included in the study. Factor analysis, Maximum likelihood with Promax rotation was used to extract factors. Eight factors were extracted: Marital harmony, Distress, Partners’ personality, Negative spillover from work, Traditionalism, Engagement in child care, Participation in decision-making, and Economic hardship. Multilevel analysis using the Mix model in Statistical Package for Social scientist, version 20 was used in data analysis. Predictive on Marital quality in a marriage turned out variables: Marital harmony, Distress, Partners’ personality, Traditionalism, Engagement in child care, and Participation in decision-making as level 1 and Marriage duration (Marriage stages) as a level 2 variable. Huston’s Ecological model proved to be adequate and useful in explaining marital quality.