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Article
Publication date: 29 September 2023

Regina Mensah Onumah and Godfred Matthew Yaw Owusu

This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions.

Abstract

Purpose

This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions.

Design/methodology/approach

The study utilizes a survey method, with questionnaires distributed to accounting instructors from universities and professional accountants in Ghana. The empirical analysis is based on 417 valid responses, and the hypothesized relationships are tested using ordinary least square (OLS) regression.

Findings

The results indicate that ethics-related courses (ERC), methods of teaching ethics (MTE) and methods of ethics interventions (MEI) have a positive and significant impact on achieving the objective set for EEI in accounting programs.

Research limitations/implications

This study provides valuable insights for accounting educators and professional body managers in developing accounting ethics curricula in universities and professional accounting institutions.

Originality/value

This study involves accounting educators and professionals and applies ethical theories of egoism, deontology and utilitarianism to demonstrate the role of ethical interventions in accounting programs in achieving set objectives from a developing country context.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 18 July 2023

Marcin Bielicki

The purpose of this study was to gain a deeper understanding of the selection criteria used in preincubation programs. Particular focus has been placed on examining the exclusive…

Abstract

Purpose

The purpose of this study was to gain a deeper understanding of the selection criteria used in preincubation programs. Particular focus has been placed on examining the exclusive and inclusive nature of these criteria, and how they relate to both egalitarian and utilitarian considerations.

Design/methodology/approach

The study used two data sources: archival available online data and semi-structured interviews. Forty-nine preincubation programs were examined, with 19 representatives interviewed. The data was analyzed using content analysis to understand the access and selection criteria applied at the preincubation stage.

Findings

The goals of preincubation programs vary, including developing students’ competencies, creating new companies or achieving the goals of the corporation that sponsored the program. preincubation programs use three levels of selection criteria, including entry criteria, the potential of the submitted idea and team and the personal characteristics and competencies of the applicants. The entry criteria varied across programs, with some programs being open only to university employees and students, while others were open to the public. The study found that the majority of preincubation programs used a combination of both egalitarian and utilitarian motivations in their selection criteria.

Practical implications

The criteria used to evaluate applications flowing into preincubation should be strongly related to the goals that preincubation is supposed to achieve. It is essential to consider that, contrary to previous knowledge, this process is not only aimed at supporting the creation of new businesses.

Originality/value

To the best of the author’s knowledge, this is the first study that analyzes the approach to selection criteria in preincubation programs with such diverse goals and in different countries as well as expanding the understanding of the criteria used at different stages of the incubation process and relating to the inclusiveness in entrepreneurship.

Details

Journal of Enterprising Communities: People and Places in the Global Economy, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-6204

Keywords

Article
Publication date: 28 December 2023

Liangzhi Yu and Yao Zhang

This study aims to examine the potential of Information Ethics (IE) to serve as a coherent ethical foundation for the library and information science profession (LIS profession).

Abstract

Purpose

This study aims to examine the potential of Information Ethics (IE) to serve as a coherent ethical foundation for the library and information science profession (LIS profession).

Design/methodology/approach

This study consists of two parts: the first part present IE’s central theses and the main critiques it has received; the second part offers the authors' own evaluation of the theory from the LIS perspective in two steps: (1) assessing its internal consistency by testing its major theses against each other; (2) assessing its utility for resolving frequently debated LIS ethical dilemmas by comparing its solutions with solutions from other ethical theories.

Findings

This study finds that IE, consisting of an informational ontology, a fundamental ethical assertion and a series of moral laws, forms a coherent ethical framework and holds promising potential to serve as a theoretical foundation for LIS ethical issues; its inclusion of nonhuman objects as moral patients and its levels of abstraction mechanism proved to be particularly relevant for the LIS profession. This study also shows that, to become more solid an ethical theory, IE needs to resolve some of its internal contradictions and ambiguities, particularly its conceptual conflations between internal correctness, rightness and goodness; between destruction, entropy and evil; and the discrepancy between its deontological ethical assertion and its utilitarian moral laws.

Practical implications

This study alerts LIS professionals to the possibility of having a coherent ethical foundation and the potential of IE in this regard.

Originality/value

This study provides a systemic explication, evaluation and field test of IE from the LIS perspective.

Details

Journal of Documentation, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0022-0418

Keywords

Article
Publication date: 3 December 2018

Paul Manning

The global financial crisis (GFC) has undermined the legitimacy of orthodox neo-classical economic assumptions, which nevertheless continue to frame the philosophical assumptions…

Abstract

Purpose

The global financial crisis (GFC) has undermined the legitimacy of orthodox neo-classical economic assumptions, which nevertheless continue to frame the philosophical assumptions of teaching in business schools. The purpose of this paper is to make a case in favour of an expansion of the business school curriculum to incorporate behavioural economics. The paper will also contend that behavioural economics can be connected to social economics, as they are both heterodox in this study and analyse economic phenomenon outside of a neo-classical framework. The aim is to contribute to arguments for an expanded curriculum, beyond the framing assumptions of neo-classical rationalism. This paper will also support its case by reviewing behavioural economics to make the case that this literature can be connected to social economics. This assertion is based on shared connections, including the importance of Kantianism in behavioural economics and in social economics. These connections will be discussed as a common point of reference points, or ties that can serve to broker links between these two economic paradigms. Practical implications (if applicable) the GFC presents an opportunity to re-shape the business school curriculum to acknowledge the centrality of socio-economics and behavioural economics, and consequently to offer an alternative to the dominant ontological assumptions – taken from the economic understanding of rationality – that have previously underpinned business school pedagogy.

Design/methodology/approach

The paper presents an inter-disciplinary teaching case, which incorporates socio-economic and behavioural economics perspectives. The teaching case concerned a socio-economic understanding of corruption and white-collar crime. It was also inter-disciplinary to include inputs from business history and criminology. The teaching case developed an appreciation among students that corruption, white-collar crime and entrepreneurship can be analysed within a social economics and behavioural economics lens.

Findings

The teaching case example discussed an alternative socio-economic and behavioural economics understanding to core areas of the MBA curriculum with the potential to be included in other academic disciplines. This enabled students to apply a behavioural economic approach to white-collar crime. The findings derived from this case study are that behavioural economics has the potential to enhance the teaching of socio-economics.

Originality/value

The originality of this paper is to apply behavioural economics to a socio-economic teaching case, in core subject areas of the MBA curriculum.

Details

International Journal of Social Economics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 2 April 2024

Kwasi Dartey-Baah, Samuel Howard Quartey and Maxwell Tabi Wilberforce

The purpose of this paper is to describe the mediating effects of transformational and transactional leadership styles on the relationship between organizational ethics and…

Abstract

Purpose

The purpose of this paper is to describe the mediating effects of transformational and transactional leadership styles on the relationship between organizational ethics and workplace incivility.

Design/methodology/approach

The study employed cross-sectional survey design. Data were obtained from 209 employees from the telecommunication sector. The structural equation model was employed as the analytical tool to test the hypotheses of the study.

Findings

Organizational ethics was negatively related to workplace incivility. Both transformational and transactional leadership styles mediated the relationship between organizational ethics and workplace incivility.

Practical implications

Human resource developers and managers can employ, appraise, train and develop managers who can ethically demonstrate transactional, and transformational leadership behaviors to deal with workplace incivilities.

Originality/value

The paper makes an important contribution to the existing organizational literature by establishing the relevance of transformational and transactional leadership styles as mediators of the nexus between organizational ethics and workplace incivility in the telecommunication sector.

Details

Leadership & Organization Development Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0143-7739

Keywords

Article
Publication date: 5 March 2024

Shamsuddin Ahmed and Rayan Hamza Alsisi

A new triage method, MBCE (Medical Bio Social Ethics), is presented with social justice, bio, and medical ethics for critical resource distribution during a pandemic. Ethical…

Abstract

Purpose

A new triage method, MBCE (Medical Bio Social Ethics), is presented with social justice, bio, and medical ethics for critical resource distribution during a pandemic. Ethical triage is a complex and challenging process that requires careful consideration of medical, social, cultural, and ethical factors to guide the decision-making process and ensure fair and transparent allocation of resources. When assigning priorities to patients, a clinician would evaluate each patient’s medical condition, age, comorbidities, and prognosis, as well as their cultural and social background and ethical factors.

Design/methodology/approach

A statistical analysis shows no interactions among the ethical triage factors. It implies the ethical components have no moderation effect; hence, each is independent. The result also points out that medical and bioethics may have an affinity for interactions. In such cases, there seem to be some ethical factors related to bio and medical ethics that are correlated. Therefore, the triage team should be careful in evaluating patient cases. The algorithm is explained with case histories of the selected patient. A group of triage nurses and general medical practitioners assists with the triage.

Findings

The MBCE triage algorithm aims to allocate scarce resources fairly and equitably. Another ethical principle in this triage algorithm is the principle of utility. In a pandemic, the principle of utility may require prioritizing patients with a higher likelihood of survival or requiring less medical care. The research presents a sensitivity analysis of a patient’s triage score to show the algorithm’s robustness. A weighted score of ethical factors combined with an assessment of triage factors combines multiple objectives to assign a fair triage score. These distinctive features of the algorithm are reasonably easy to implement and a new direction for the unbiased triage principle.

Originality/value

The idea is to make decisions about distributing and using scarce medical resources. Triage algorithms raise ethical issues, such as discrimination and justice, guiding medical ethics in treating patients with terminal diseases or comorbidity. One of the main ethical principles in triage algorithms is the principle of distributive justice.

Details

Kybernetes, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0368-492X

Keywords

Article
Publication date: 2 May 2024

Evie Kendal

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how…

Abstract

Purpose

The purpose of this paper is to consider the ethical and environmental implications of allowing space resource extraction to disrupt existing fuel economies, including how companies can be held accountable for ensuring the responsible use of their space assets. It will also briefly consider how such assets should be taxed, and the cost/benefit analyses required to justify the considerable expense of supporting this emerging space industry.

Design/methodology/approach

This paper adopts theoretical bioethics methodologies to explore issues of normative ethics and the formulation of moral rules to govern individual, collective and institutional behaviour. Specifically, it considers social justice and social contract theory, consequentialist and deontological accounts of ethical evaluation. It also draws on sociological and organisational literature to discuss Dowling and Pfeffer’s (1975) and Suchman’s (1995) theories of pragmatic, cognitive and moral legitimacy as they may be applied to off-world mining regulations and the handling of space assets.

Findings

The findings of this conceptual paper indicate there is both a growing appetite for tighter resource extraction regulations to address climate change and wealth concentration globally, and an opportunity to establish and legitimise new ethical norms for commercial activity in space that can avoid some of the challenges currently facing fossil fuel divestment movements on Earth.

Originality/value

By adopting methodologies from theoretical bioethics, sociology and business studies, including applying a legitimacy lens to the issue of off-world mining, this paper synthesises existing knowledges from these fields and brings them to the new context of the future space resource economy.

Details

Accounting, Auditing & Accountability Journal, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0951-3574

Keywords

Article
Publication date: 19 April 2024

Hao-Yue Bai, Yi-Wen Bao and Jung-Hee Kim

This research delves into the dynamic realm of app design by examining the impact of app icon familiarity and authority on image fit, influencing users' app usage intention…

Abstract

Purpose

This research delves into the dynamic realm of app design by examining the impact of app icon familiarity and authority on image fit, influencing users' app usage intention. Focusing on the distinctive circumstances of Chinese and Korean customers, the study aims to provide insightful information about how application user behavior changes.

Design/methodology/approach

Utilizing structural equation modeling, the study employs data from 293 Korean and Chinese consumers. The research design incorporates a thoughtful approach, including parallel translation methods, focus group interviews, and pre-experimental testing to ensure survey accuracy and validity. The study strategically selects stimuli from the Apple App Store rankings, emphasizing icon features and type considerations.

Findings

The results provide important new information about the connections between usage intention, image fit, authority, and familiarity with app icons. Notably, app icon familiarity and authority positively influence image fit. Furthermore, app icon image fit emerges as a positive predictor of usage intention, mediating the complex interplay between familiarity, authority, and intention. The study also identifies moderating effects, shedding light on the nuanced role of app icon features and types.

Originality/value

Originating from a comprehensive exploration of icons, this study significantly contributes to the field by exploring icon differences and uncovering the intricate mechanisms guiding users' decisions. The findings offer valuable insights for app designers, marketers, and researchers seeking a deeper understanding of user behavior in diverse cultural contexts, thereby enhancing the theoretical and practical foundations in app usability and consumer behavior.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 10 July 2023

Fátima Monteiro and Armando Sousa

The purpose of the article is to develop an innovative pedagogic tool: an escape room board game to be played in-class, targeting an introduction to an ethics course for…

Abstract

Purpose

The purpose of the article is to develop an innovative pedagogic tool: an escape room board game to be played in-class, targeting an introduction to an ethics course for engineering students. The design is student-centred and aims to increase students' appreciation, commitment and motivation to learning ethics, a challenging endeavour for many technological students.

Design/methodology/approach

The methodology included the design, development and in-class application of the mentioned game. After application, perception data from students were collected with pre- and post-action questionnaire, using a quasi-experimental method.

Findings

The results allow to conclude that the developed game persuaded students be in class in an active way. The game mobilizes body and mind to the learning process with many associated advantages to foster students' motivation, curiosity, interest, commitment and the need for individual reflection after information search.

Research limitations/implications

The main limitation of the game is its applicability to large classes (it has been successfully tested with a maximum of 65 students playing simultaneously in the same room).

Originality/value

The originalities and contributions include the presented game that helped to captivate students to ethics area, a serious problem felt by educators and researchers in this area. This study will be useful to educators of ethics in engineering and will motivate to design tools for a similar pedagogical approach, even more so in areas where students are not especially motivated. The developed tool is available from the authors at no expense.

Details

Journal of Applied Research in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2050-7003

Keywords

Article
Publication date: 6 February 2024

Ning Xu, Di Zhang, Yutong Li and Yingjie Bai

Green technology innovation is the organic combination of green development and innovation driven. It is also a powerful guarantee for shaping sustainable competitive advantages…

Abstract

Purpose

Green technology innovation is the organic combination of green development and innovation driven. It is also a powerful guarantee for shaping sustainable competitive advantages of manufacturing enterprises. To explore what kind of executive incentive contracts can truly stimulate green technology innovation, this study aims to distinguish the equity incentive and reputation incentive, upon their contractual elements characteristics and green governance effects, and then put forward suggestions for green technology innovation accordingly.

Design/methodology/approach

This study establishes an evaluation model and uses empirical methods to test. Concretely, using data from A-share listed manufacturing companies for the period from 2007 to 2020, this study compares and analyzes the impact of equity and reputation incentive on green technology innovation and explores the relationship between internal green business behavior and external green in depth.

Findings

This study finds that reputation incentives focus on long-term and non-utilitarian orientation, which can promote green technology innovation in enterprises. While equity incentives, linked to performance indicators, have a inhibitory effect on green technology innovation. Internal and external institutional factors such as energy conservation measures, the “three wastes” management system, and environmental recognition play the regulatory role in the relationship between incentive contracts and green technology innovation.

Originality/value

Those findings validate and expand the efficient contracting hypothesis and the rent extraction hypothesis from the perspective of green technology innovation and provide useful implications for the design of green governance systems in manufacturing enterprises.

Details

Chinese Management Studies, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1750-614X

Keywords

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