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This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants.

Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques.

The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention.

The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.

This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.

Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.

The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.

Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.

To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.

This study aims to investigate the influence of two perceived organizational ethics systems (perceived ethics training quality and integrity-based climate) on the ethical decision-making (EDM) of tax accountants in Ghana. The study also examines the moderating role of the decision-makers’ financial situation on the quality ethics training–EDM relationship.

Survey data from 356 tax accountants were analyzed using the partial least squares structural equation modeling technique.

The results show that the two ethics systems influence EDM, but their extent of influence varies across the stages of EDM. Specifically, quality ethics training is a better predictor of EDM at the ethical issue recognition stage, whereas integrity-based climate is a better predictor of EDM at the ethical intention stage. The study also found that decision-makers’ financial situation predicts the ethical recognition stage of EDM but does not moderate the quality ethics training–EDM relationship.

This study recommends the concurrent deployment of quality ethics training and an integrity-based work climate to improve ethical behavior. Policymakers should also emphasize a work climate that promotes honesty, conscientiousness and ethical principles (integrity-based climate) to improve ethical intentions.

This study applied the interactionist theory by capturing the relative effects of two organizational ethics systems and an individual-level situational factor in a single model. To the best of the authors’ knowledge, this is the first study that tests the moderation effect of decision-makers’ financial situation on the ethics training–EDM relationship in a developing country context.

This study aimed to investigate and analyze the level of awareness and adoption of distributed ledger technologies (DLTs) within the Nigerian construction industry. The focus was on addressing the current state of DLT utilization, identifying challenges and opportunities and proposing strategies to enhance the integration of DLTs into the construction processes and practices of Nigerian professionals and organizations.

The research was underpinned by a robust theoretical and conceptual framework, drawing from established theories of technology adoption. A comprehensive literature review guided the identification of various DLT types. This informed the development of a well-structured questionnaire, which was then distributed to Nigerian construction professionals. The collected data underwent analysis using percentages, frequencies, mean scores, the Kruskal–Wallis H-test and the Shapiro–Wilk test.

A significant finding of this study reveals a generally low awareness and implementation of DLT among construction professionals in Nigeria. These findings emphasize the urgent need for comprehensive strategies to bridge the gap between awareness and adoption of DLT within the Nigerian construction industry.

Industry associations, regulatory bodies and educational institutions can collaborate to develop specialized programs aimed at familiarizing professionals with the benefits and applications of DLTs. Additionally, technology providers and policymakers can leverage these findings to design user-friendly interfaces and guidelines for seamless DLT integration into construction processes.

This study contributes to the existing body of knowledge by providing a comprehensive assessment of the awareness and adoption of DLTs specifically within the Nigerian construction industry. While the global recognition of DLT’s potential in construction is acknowledged, this research delves into a regional context, shedding light on the specific opportunities within Nigeria. Furthermore, the study’s identification of a gap between awareness and implementation highlights a critical area for future exploration and development in the field of construction technology adoption.

This paper aims to explore the audit quality and fee implications of joining a global accounting firm network and association (“AF N&A”).

A hand-collected sample focusing upon the pre- and post-periods around the time when an independent audit firm joins an AF N&A is developed. A propensity score-matched sample is created to address the endogeneity and self-selection bias. OLS regression is used on a sample of around 2,000 firm-year observations from 2003 to 2014.

Membership with an AF N&A is associated with higher levels of audit quality and audit fees. Furthermore, audit quality and fee increases are more pronounced for audit firms that become members of a larger, more formal AF N&A.

This paper provides additional insights into the conflicting results regarding the audit quality implications of membership with AF N&As in China. This paper also extends the discussion by exploring the audit quality and fee differentials among the non-Big Four AF N&As. These findings have significant implications for independent audit firms pursuing membership with an AF N&A and regulators seeking to reduce market concentration around the Big Four.

This paper explores the impact of multiple team membership (MTM) on the productivity of team members in engineering consulting firms. MTM refers to employees participating concurrently in multiple teams, a concept closely linked to projectification. Despite the fact that this concept can enhance collaboration, it also introduces coordination challenges that may negatively affect productivity.

Through an inductive approach involving 12 semi-structured interviews with engineering consulting professionals specializing in water and energy infrastructure projects, this paper examines the factors affecting team member productivity in an MTM setting. Following the interviews, a Delphi technique was employed, engaging 16 experts to rank the factors and sub-factors identified from the interview data. This two-stage approach ensured a comprehensive and validated assessment of productivity factors.

This study develops 8 factors process model grounded in structuration theory to explain the socio-technical mechanisms by which multiple team membership shapes productivity outcomes in engineering consulting firms specialized in water and energy infrastructure projects. Key findings surface micro-foundations, tensions in technology provisions, planning processes, and career development that inform theoretical advances and practical improvements.

This research contributes empirically insights into managing MTM in expert service contexts. Applying Giddens' structuration theory, this study reveals how agency and structures shape productivity across organizational, team, and individual levels. In practice, this study provides recommendations for improving productivity within projectified environments, mainly for team members working in an MTM environment in engineering consulting firms specializing in water and energy infrastructure projects.

The paper studies how the International Federation of Accountants (IFAC) positioned itself in the process through which capacity building in developing countries was interpreted and enacted within the global development aid agenda from 1999 to 2016.

The paper is an in-depth case study drawing on a comprehensive analysis of publications, reports and archival materials.

The paper unveils how IFAC shaped the interpretation of capacity building and its associated practices in a manner aligned with its expansionary aims thereby transforming itself into a prominent actor within, what we term, the capacity building issue-based field. It unpacks the strategies pursued by IFAC as it mobilised economic, social and cultural resources in support of its global capacity building ambitions for the accountancy profession. It reveals how key interactions between actors in the international development exchange field and the professional exchange field of accounting underpinned IFAC’s infiltration of, and impact on the evolution of, the capacity building issue-based field. We show how IFAC increased its influence in this field despite initially operating on the periphery of the global development aid agenda.

The paper reveals how the global accountancy profession’s engagement with the capacity building activities of international development agencies became central to its commitment to serving the public interest. Our analysis suggests that deeper explorations of capacity building by the global accountancy profession in specific developing countries are required in order to determine whether these efforts have effectively catered to the needs of the citizens of those countries.

The work of professional accountancy organizations (PAOs) operating at the global level in the area of capacity building has been addressed in a fragmented fashion in prior research. This paper presents a unique analysis of developing alliances between the global accountancy profession and international aid agencies aimed at supporting the globalising efforts of IFAC within the realm of capacity building in international development aid. Theoretically, the paper advances prior work exploring the evolution of issue-based fields, in particular the role of inter-field relations in interstitial spaces within these processes.

This study aims to examine the ramifications of an unfavorable public incident resulting from an organizational leader’s transgression on member outcomes and their intentions to purchase associated symbolic products as gifts. This study also considers how members’ attributions of organizational control affect the relationship between members’ organizational identification and their purchase behavior.

The study applies a longitudinal design involving two rounds of data collection over two years to examine a case of leadership transgression. Using the customer panel of a privately owned retailer, sorority members were surveyed before and after an unfavorable public incident involving their president. This study applied t-tests of mean differences and regression analyses to test the hypotheses.

After the leader’s transgressions were publicized, sorority members exhibited lower levels of cognitive organizational identification, satisfaction with the organization and purchase intention of organizational gifts. The association between cognitive organizational identification and gift purchase intentions was stronger after the incident. Further, controllability attributions positively moderated the association between cognitive organizational identification and the intended purchase quantity of organizational products after the incident.

The sample limits the generalizability of the findings, as the study is conducted on one case of a leader’s transgression in an identity-based organization (IBO).

The findings imply that efforts to repair customer identification should be taken rather than satisfaction enhancement when a leader of an IBO commits a public transgression.

To the best of the authors’ knowledge, this is the first study to apply identity threat theory to understand how an organizational leader’s public transgression affects member outcomes and purchasing. The findings imply that it is critical to repair members’ identification when these situations arise. The use of a real case and a longitudinal research design are rare contributions to this research stream.

The purpose of this study is to establish a synthetic group decision framework based on the Pythagorean fuzzy (PF) set to select the optimal medicine cold chain logistics provider (MCCLP). Fierce market competition makes enterprises must constantly improve every link in the process of enterprise sustainable development. The evaluation of MCCLP in pharmaceutical enterprises is an important link to enhance the comprehensive competitiveness. Because of the fuzziness of expert cognition and the complexity of the decision procedure, PF set can effectively handle the uncertainty and ambiguity in the process of multi-criteria group decision decision-making (MCGDM).

This paper develops an integrated group decision framework through combining the Decision-Making Trial and Evaluation Laboratory (DEMATEL) technique and combined compromise solution (CoCoSo) approach to select a satisfactory MCCLP within PF circumstances. First, the PF set is used to process the ambiguity and uncertainty of the cognition ability of experts. Second, a novel PF knowledge measure is propounded to measure the vagueness of the PF set. Third, a comprehensive criterion weight determination technique is developed through aggregating subjective weights attained utilizing the PF DEMATEL approach and objective weight deduced by knowledge measure method. Furthermore, an integrated MCGDM approach based on synthetic weight and CoCoSo method is constructed.

The outcomes of sensibility analysis and comparison investigation show that the suggested decision framework can help decision experts to choose a satisfactory MCCLP scientifically and reasonably. Accordingly, the propounded comprehensive decision framework can be recommended to enterprises and organizations to assess the MCCLP for their improvement of core competitiveness.

MCCLP selection is not only momentous for pharmaceutical enterprises to improve transportation quality and ensure medicine safety but also provides a strong guarantee for enterprises to improve their core competitiveness. Nevertheless, enterprises face certain challenges due to the uncertainty of the assessment environment as well as human cognition in the process of choosing a satisfactory MCCLP. PF set possesses a formidable capability to address the uncertainty and imprecision information in the process of MCGDM. Therefore, pharmaceutical enterprises can implement the proposed method to evaluate the suppliers to further improve the comprehensive profit of enterprises.

This study aims to examine the joint effect of accounting background and cross-membership of Islamic Supervisory Board (ISB) members on bank investment efficiency.

This study uses data collected from 36 Islamic banks across 15 countries globally, spanning the period from 2012 to 2021. This research uses an ordinary least squares regression and a comprehensive set of endogeneity and robustness tests.

The findings show a negative relationship between the accounting background of ISB members and investment efficiency. However, when ISB members with accounting backgrounds also have ISB cross-memberships, the banks exhibit high investment efficiency. These results suggest that ISB cross-membership plays a crucial role in facilitating Islamic banks’ access to timely information on investment opportunities. This enables ISB members with accounting expertise to thoroughly assess the benefits and risks associated with their investment prospects. These findings imply that ISB members with accounting backgrounds and cross-memberships have greater motivation and thoughtful considerations for making better investment decisions. Consequently, Islamic banks are better positioned to undertake high profitable investment projects, which enhance their investment efficiency.

The current study holds immense value for Islamic bank management in their selection of ISB members who possess an accounting background and cross-membership.

This study delves into a comprehensive investigation of the proficiency, underlying principles and unique characteristics exhibited by ISB members with an accounting background. Moreover, this study acknowledges the burgeoning global prominence of Islamic banks.