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1 – 10 of over 3000
Article
Publication date: 8 August 2024

Andi Syathir Sofyan, Ega Rusanti, Nurmiati Nurmiati, Syaakir Sofyan, Robert Kurniawan and Rezzy Eko Caraka

This study aims to determine research performance in Islamic business ethics and explore future research directions from leading articles and scholars.

Abstract

Purpose

This study aims to determine research performance in Islamic business ethics and explore future research directions from leading articles and scholars.

Design/methodology/approach

This paper used bibliometric and content analysis to analyze 250 articles from reputable Scopus and Web of Sciences journals.

Findings

To date, the normative style still dominates Islamic business ethics research. Asian countries such as Malaysia and Indonesia are the center of discussion on Islamic business ethics. This study also suggests that researchers and academics study aspects of the economy that Islamic values have not touched, such as the theme of art, artificial intelligence for labor relations, workers' rights and language.

Research limitations/implications

This research aims to contribute knowledge to Muslims as a reference guide for ethical business behavior. Non-Muslim managers can use this paper as a guide in forming a global company that is pluralistic and respectful of religious communities.

Originality/value

This research makes a scholarly contribution by providing a comprehensive exploration and detailed future research directions in each subtheme of Islamic business ethics.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 6 September 2024

Moh'd Anwer AL-Shboul

In this study, we attempt to investigate and examine the correlations among enterprise culture (EC), business ethic rules (BERs) and talented human resource supply chain…

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Abstract

Purpose

In this study, we attempt to investigate and examine the correlations among enterprise culture (EC), business ethic rules (BERs) and talented human resource supply chain management (THRSCM) in service SMEs in the Middle East region.

Design/methodology/approach

This study is quantitative in nature and adopts the quantitative-deductive hypothesis testing approach. To do this, a self-administrated survey was used and carried out to reach managers, human resource (HR) staff and workers from various small and medium-sized enterprises (SMEs) in the service sector that are listed in the Chambers of the Industries of Qatar, Saudi Arabia, the United Arab Emirates and Jordan in the Middle Eastern countries.

Findings

The empirical findings show that THRSCM and the BERs have a strong, positive correlation. Further, it found that there is also a strong and positive correlation between the EC and the BERs. As a result, THRSCM and EC can be extremely important in advancing and implementing BERs in SME service businesses. HR staff members should receive greater attention when implementing the BERs to accomplish the company’s goals and give customers a positive image of their enterprises. The HRM division and the company must be deeply aware of the significance of the BERs in their enterprises.

Practical implications

These findings can give managers, executives and HR staff helpful information to support the creation and upkeep of efficient business ethics rules inside their service SMEs.

Originality/value

Because there is not much study on the relationships between THRSCM, EC and BERs in the Middle East, this article attempts to investigate these relationships and consider them a benchmark for other future studies in ethics. Furthermore, it significantly influences service SMEs in the Middle East region.

Peer review

The peer review history for this article is available at: https://publons.com/publon/10.1108/IJSE-10-2023-0763.

Details

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

Keywords

Article
Publication date: 16 July 2024

Elies Seguí-Mas, Guillermina Tormo-Carbó, Throstur Olaf Sigurjonsson and Auður Arna Arnardóttir

This study aims to identify students’ perceptions of the importance and objectives of sustainability and business ethics education, considering contextual factors (ethics-friendly…

Abstract

Purpose

This study aims to identify students’ perceptions of the importance and objectives of sustainability and business ethics education, considering contextual factors (ethics-friendly environments) and including the social desirability (SD) bias to strengthen data robustness and assess response truthfulness.

Design/methodology/approach

A survey was administered to 170 business students at an Icelandic university to measure their attitudes and perceptions toward sustainability and business ethics courses. Descriptive statistics, Mann–Whitney tests, χ2 tests and multivariate regression were used for the analysis.

Findings

The results show no significant differences among participants, depending on individual and organizational factors. The authors did not find significant differences in gender, age or exposure to sustainability and business ethics courses concerning social desirability bias. Contextual solid factors can explain these results.

Originality/value

This study expands on previous research by examining students’ perceptions of sustainability and business ethics education in an “ethics-friendly environment” like Iceland, a new and fertile territory for business ethics education research. These elements are crucial for further research on students’ attitudes toward sustainability and business ethics and the role of this subject in university curricula.

Details

International Journal of Sustainability in Higher Education, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1467-6370

Keywords

Article
Publication date: 31 May 2024

Francesco Gangi, Lucia Michela Daniele, Nicola Varrone, Maria Coscia and Eugenio D'Angelo

The increasing relevance of environmental, social and governance (ESG) engagement has attracted interest in its drivers and effects on business outcomes under different…

Abstract

Purpose

The increasing relevance of environmental, social and governance (ESG) engagement has attracted interest in its drivers and effects on business outcomes under different organizational settings. By focusing on family firms (FFs), we deepen both the role of business ethics as a predictor of enhanced ESG engagement and the link with improved corporate financial performance (CFP). In this way, we aim to provide new insights into the impact of business ethics and ESG engagement on FFs competitiveness.

Design/methodology/approach

Based on a worldwide panel of 335 FFs covering the 2002–2020 time horizon, this study adopts a two-stage Heckman model (1979) to empirically address two research questions: (RQ1) Do business ethics predict greater ESG engagement in FFs? (RQ2) Does ESG engagement positively affect the corporate financial performance (CFP) of FFs?

Findings

The results of the current study are twofold. First, we demonstrate that an ethical approach to business drives greater ESG engagement. Second, we show that higher levels of ESG engagement lead to improved financial performance in FFs.

Originality/value

Our study contributes to filling the knowledge gaps regarding the drivers and effects of ESG engagement in FFs. On the one hand, we demonstrate the positive connection between dimensions that have their own identity, such as business ethics and ESG constructs. On the other hand, by shedding light on the impact of ESG engagement on improved CFP, we contribute to solving the trade-off between economic and noneconomic FF goals.

Details

Management Decision, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0025-1747

Keywords

Article
Publication date: 2 July 2024

Mohammad A. Ali, Faiza Abbas and Rhoda Joseph

This paper intends to argue against the idea of an asocial business arena by reiterating the original philosophical underpinnings of theories on the creation of society, societal…

Abstract

Purpose

This paper intends to argue against the idea of an asocial business arena by reiterating the original philosophical underpinnings of theories on the creation of society, societal institutions and the relationship between society and societal institutions. This paper posits that business and ethics, though initially aligned, have been systematically maligned and distorted. The authors present a theoretically justified argument that business and ethics can and should seamlessly exist in the same realm.

Design/methodology/approach

This is a theoretical study that endeavors to go back to the original theories on business and society to challenge the view that business ethics is an oxymoron. For this purpose, the authors survey and interpret the scholarly works of Adam Smith, Aristotle and John Locke.

Findings

Given the economic debacles faced by the USA and the world economy in the past two decades, this study argues that one significant factor for these financial disasters could be that the original ideas about self-interest, societal interest, the free market system and the relationship between society and its constituting components, i.e. individuals, groups and institutions, have been distorted over time. Based on the interpretation of the original ideas around business and society, the authors find that some distortion of the original theories have indeed occurred.

Originality/value

This study is going against a well-established prevalent idea that business ethics is an oxymoron. It is claimed that the endoxa about business and its place in society often represents misinterpretations of the original ideas on the relationship between business and society. The originality of this work lies in challenging this dangerous idea by revisiting by journeying back in philosophical history to cut through the ideological scar tissue and reach the original arguments surrounding society and societal institutions.

Details

Society and Business Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1746-5680

Keywords

Article
Publication date: 15 April 2024

Aswathy Sreenivasan and Suresh M.

Research done to date has produced a wide range of perspectives that center on the junction between the specific function and responsibility of the entrepreneur when applying…

Abstract

Purpose

Research done to date has produced a wide range of perspectives that center on the junction between the specific function and responsibility of the entrepreneur when applying ethical dimensions to the field of entrepreneurship. By combining a bibliometric analysis with the literature review, the purpose of this paper is to provide an overview of entrepreneurship ethics and its contribution to sustainable development goals, along with future research directions on the topic of entrepreneurship and ethics.

Design/methodology/approach

The research looked for literature based on entrepreneurship ethics from the Dimension database. The authors accumulated 2,279 articles for the period of 2002–2022 for analysis. The authors used bibliometric analysis for analyzing the topic with the use of VosViewer and Excel.

Findings

By combining a bibliometric analysis with a literature review, this study aimed to provide an overview of the ethics and entrepreneurship and contribution to sustainable development goals. The most influential author and journal are Vanessa Ratten and the Journal of Business Ethics, respectively. The top sustainable development goals (SDGs) being contributed by entrepreneurship ethics are SDG4, SDG8, SDG16, SDG11 and SDG3. By contrasting these two interpretations, the authors have demonstrated that the entrepreneurship environment involves various ethical issues connected to personal, organizational and societal sectors.

Research limitations/implications

The current study may serve as a general guideline for future investigation into this topic.

Practical implications

Regarding the practical ramifications, the findings can help entrepreneurs who are preparing to launch a business or are already doing so. The findings provide a comprehensive framework of success variables that must be considered to improve the venture’s performance.

Originality/value

This study’s originality is from presenting a structured and in-depth literature review that describes the current state of entrepreneurship ethics and its contribution to sustainable development goals. A complete analysis of the data gathered on entrepreneurship ethics is offered to establish that it is sustainable.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 5 July 2024

Achref Marzouki and Anis Ben Amar

This paper aims to explore the relationship between CEO overconfidence and earnings management examined by the discretionary accruals and if this relationship is moderated by…

Abstract

Purpose

This paper aims to explore the relationship between CEO overconfidence and earnings management examined by the discretionary accruals and if this relationship is moderated by business ethics.

Design/methodology/approach

Data from a sample of 246 European firms selected from the Stoxx Europe 600 Index between 2010 and 2022 were used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least squares (FGLS) estimation for linear panel data models. A multiple regression model is used to analyze the moderating effect of business ethics on the association between CEO overconfidence and earnings management. For robustness analyses, this paper included the alternative measure of the dependent variable and independent variable.

Findings

Using discretionary accruals as a proxy for earnings management, the empirical results show a positive relationship between CEO overconfidence and earnings management. Furthermore, the results suggest that business ethics negatively moderates the relationship between CEO overconfidence and earnings management.

Practical implications

This paper makes a significant contribution to stakeholders such as investors, financial decision-makers and auditors. It underscores the importance of integrating ethical considerations into corporate governance practices for fostering accountability and transparency. In addition, it highlights the moderating role of business ethics in transforming the positive effect of CEO overconfidence on earnings management into a negative impact. This emphasizes the pivotal role of ethical norms in financial decision-making processes and extends implications to standard setters and policymakers in the regulatory domain.

Originality/value

To the best of the authors’ knowledge, this is the first study to examine the moderating role of business ethics on the relationship between CEO overconfidence and earnings management in the European context. It is also the first study to document that business ethics can reduce the effect of CEOs’ biased behavior and their scope for discretion, thereby reducing the amount of earnings management. This study fills a research gap by extending the existing literature, which generally focuses on the impact of CEO overconfidence and earnings management.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 14 November 2023

Achref Marzouki, Jamel Chouaibi and Tijani Amara

This paper aims to explore the relationship between corporate corruption risk and environmental, social and governance (ESG) reporting and if this relationship is moderated by…

Abstract

Purpose

This paper aims to explore the relationship between corporate corruption risk and environmental, social and governance (ESG) reporting and if this relationship is moderated by business ethics.

Design/methodology/approach

Data from a sample of 347 European firms selected from the ESG Index between 2010 and 2020 were used to test the model using panel data and multiple regressions. This paper considered the feasible generalized least squares estimation for linear panel data models. A multiple regression model is used to analyze the moderating effect of business ethics on the association between corporate corruption risk and ESG reporting. For robustness analyses, the authors included the alternative measure of the dependent variable, and they applied the simultaneous equation model for the endogeneity test.

Findings

The empirical results reveal a negative relationship between corporate corruption risk and ESG reporting. Furthermore, the findings suggest that business ethics positively moderate the relationship between corporate corruption risk and ESG reporting.

Practical implications

This paper presents an enormous contribution to the various economic agents involved in the company. The results could attract the attention of socially responsible investors and, above all, corporate citizens. Moreover, the managers of corrupt companies could take into account the results of this study by being more committed to an optimized transparency strategy on ESG reporting.

Originality/value

To the best of the authors’ knowledge, this is the first study to investigate the moderating role of business ethics on the relationship between corporate corruption risk and ESG reporting in the European context. It is also the first study documenting that business ethics reinforce the relationship between firm corruption and nonfinancial information transparency. This study fills a research gap as it expands the existing literature, which generally focuses on the impact of corporate corruption on ESG reporting.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

Article
Publication date: 14 February 2024

Charles Gillon, Michael J. Ostwald and Hazel Easthope

The architectural profession faces an increasingly complex ethical landscape. In recent decades, the ethical foundations for architecture – formally defined in professional codes…

Abstract

Purpose

The architectural profession faces an increasingly complex ethical landscape. In recent decades, the ethical foundations for architecture – formally defined in professional codes of conduct and reflected in regulatory frameworks – have expanded to incorporate imperatives derived from environmental and social responsibilities. The present research examines how these expanding ethical expectations are reflected in, and supported by, recent research about architectural ethics.

Design/methodology/approach

Analysis is based on a systematic review of recent research (2002–2023) focussing on ethical values and associated behaviours in the architectural profession. The review identifies 37 research articles (from a starting set of 2,483 articles), which are analysed empirically and then qualitatively to draw out views around three types of ethical behaviour. The paper then discusses how these findings align thematically with the evolving ethical needs of architectural practitioners (as defined in the professional codes of ethics and conduct of the RIBA in the UK, AIA in Australia and the AIA in the USA).

Findings

While business ethics remains the focus of past research, there has been a rise in research about ethics and social and environmental factors. The content of professional codes reflects this shift, setting the conditions for architects to aspire to increased expectations of environmental and social responsibility.

Originality/value

This article undertakes the first systematic review of recent research about architectural ethics and its alignment with the content of contemporary professional codes. Organised thematically, recent research about ethical values and associated behaviours can offer guidance for the evolving ethical needs of architects.

Details

Archnet-IJAR: International Journal of Architectural Research, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2631-6862

Keywords

Article
Publication date: 17 September 2024

Josef Wieland and Jessica Geraldo Schwengber

This paper aims to contribute to the literature on corporate and leadership responsibility by proposing a relational business model for shared responsibility.

Abstract

Purpose

This paper aims to contribute to the literature on corporate and leadership responsibility by proposing a relational business model for shared responsibility.

Design/methodology/approach

First, a literature review on corporate and leadership responsibility is presented and discussed. This is followed by an overview of existing public and private regulations and future perspectives that enforce and/or foster corporate and leadership responsibility. Based on the concepts of relational economics, relational leadership and proactive regulation, the theoretical foundations of a relational business model are derived. In addition, a decision model for the empirical application of the relational business model in ethical dilemma situations is developed and presented.

Findings

Theoretical elaboration of a relational business model and an associated relational decision-making approach.

Originality/value

This study contributes to a new way of doing business in terms of shared responsibility. Furthermore, corporate responsibility and leadership responsibility are usually researched as two distinct fields, with the former referring to the meso level and the latter to the micro level. A relational approach, which views leadership as a relational phenomenon, contributes to bridging both concepts.

Details

International Journal of Ethics and Systems, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2514-9369

Keywords

1 – 10 of over 3000