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In this final chapter, we explore the ever-evolving 21st century landscape where ethics drive community development toward resilience and progress. Drawing inspiration from the subheadings mapping our journey, we traverse international case studies spanning Canada, Brazil, Sweden, Kenya, China, Australia, Antarctica, and India. Through these global insights, we uncover the impacts of dynamic forces on communities worldwide, navigating ethical dilemmas and opportunities. We present strategies tailored to diverse continent-specific needs, explore inclusive governance models, and highlight the transformative power of ethical engagement. This journey underscores the vital role of resilience and concludes with a global call to embrace ethical approaches for inclusive community development and a sustainable future.

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 paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.

This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.

This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.

Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.

This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.

This paper aims to explore the common ethical decision-making challenges faced by financial advisers and how they meet these challenges. The purpose is to identify successful decision-making tools used by investment advisers in doing business ethically. Additionally, the authors uncover common challenges and offer decision-making tools to provide support for supplemental ethics training in the future.

Questions were analyzed through a qualitative approach using individual interviews to examine a range of experiences and attitudes of active financial advisers. The sample was represented by 11 practicing financial advisers affiliated with US independent broker-dealers: six women and five men, each with 10 or more years of experience, ranging in age from 35 to 75. Grounded in four ethical decision-making models, this research examines individual ethical decision-making using individual (internal, personal) and organizational (external, situational) factors.

The method used uncovered struggles and revealed strategies used in making ethical decisions. Two research questions were examined: what are the common ethical decision-making challenges faced by financial advisers in the US financial industry? How do financial advisers handle ethical decision-making challenges? Four themes emerged that impacted ethical decision-making: needs of the individual, needs of others, needs of the firm and needs of the marketplace. Financial advisers identified moral obligation, self-control and consulting with others as major considerations when they contemplate difficult decisions.

A limitation of this review is its small sample size. A more robust sample size from investment advisers with a broader range of experiences could have widened the findings from the study.

Investment advisers can use the findings of this study as a tool for improving their own ethical decision-making or designing training for their employees to be better decision-makers.

The study explores the decision-making experiences of investment advisers to reveal multifaceted, often private struggles that qualitative methods can uncover. The study provides support for the development of additional training in ethical decision-making specific to investment advisers.

This chapter explores the vital connection between ethics and community development, underlining the fundamental role of ethical considerations in shaping fair, just, and sustainable communities. It begins by emphasizing that community development is inherently ethical and delves into the concept of ethics, examining ethical theories like consequentialism, deontology, and virtue ethics in the context of community development. Real-world case studies from diverse countries, such as South Africa, Australia, and India, are interwoven throughout the chapter to provide practical insights. These case studies illustrate the complexities of ethical implementation in community development, from navigating power dynamics to addressing conflicts of interest and balancing immediate needs with long-term sustainability. The chapter also explores macro-level considerations, highlighting the need for systemic change to create a more just and equitable society. It guides practitioners on integrating ethics into their work, establishing a strong moral framework for community development. Continuous learning, reflective practice, and adaptability are underscored as essential in responding to evolving societal contexts, norms, and challenges.

This paper aims to identify the profiles of beginner and experienced consumers (BCs and ECs) of craft beer and evaluate their perception, knowledge and purchase intention.

A total of 291 craft beer consumers including 148 BCs and 143 ECs participated in the study, which was divided into 2 stages: quantitative research through a questionnaire and conjoint analysis.

BCs are mostly female, with a lower age, income and consumption frequency, presented a shallower understanding of International Bitterness Units (IBU) and considered 7.0% alcohol by volume (ABV) as a high-relative value in craft beers. Otherwise, ECs are mostly men with a higher age and consumption frequency, and they don't consider 50 IBU as high bitterness. The results of conjoint analysis indicate that both groups of consumers attribute greater relative importance to ABV and nonalcoholic beers had lower purchase intentions. Finally, the authors show that beer with 30 IBU and 4.5% ABV is preferred by both BCs and ECs.

The authors' identification about the distinct behaviors of different groups of consumers, based on their consumption time of craft beer, as managerial implications for industries producing craft beer and, as a theoretical contribution, the authors have defined “BCs” and “ECs” based on the experiences with and durations of craft beer consumption.

This study aims to explore the role of frontline service employees’ (FSEs) awareness that their job can be substituted by smart technology, artificial intelligence, robotics and algorithms (STARA) in their job autonomy and proactive service performance and when these relationships can be buffered. Drawing on the cognitive appraisal theory of stress, the study examined the mediating relationship between FSEs’ STARA awareness, job autonomy and proactive service performance and the moderating effects of self-efficacy and resilience on this relationship.

The authors administered two-wave online surveys to 301 South Korean FSEs working in various service sectors (e.g. retailing, food/beverage, hospitality/tourism and banking). The Time 1 survey measured respondents’ STARA awareness, self-efficacy, resilience and job autonomy, and the Time 2 survey assessed their proactive service performance.

FSEs’ STARA awareness negatively affected their subsequent proactive service performance through decreased job autonomy. The negative association between STARA awareness and job autonomy was weaker when FSEs’ self-efficacy was high than when it was low. While the authors observed no significant moderation of resilience, the author found a marginally significant three-way interaction between STARA awareness, self-efficacy and resilience. Specifically, STARA awareness was negatively related to job autonomy only when both self-efficacy and resilience were low. When either self-efficacy or resilience was high, the association between STARA awareness and job autonomy became nonsignificant, suggesting the buffering roles of the two personal resources.

Given that the measurement of variables relied on self-reported data, rater biases might have affected the findings of the study. Moreover, the simultaneous measurement of STARA awareness, self-efficacy, resilience and job autonomy could preclude causal inferences between these variables. The authors encourage future studies to use a more rigorous methodology to reduce rater biases and establish stronger causality between the variables.

Service firms can decrease FSEs’ STARA awareness through training in the knowledge and skills necessary to work with these technologies. To promote FSEs’ proactive service performance in this context, service firms need to involve them in decisions related to STARA adoption and allow them to craft their jobs. Service managers should provide FSEs with social support and exercise empowering and supportive leadership to help them view STARA as a challenge rather than a threat.

Distinct from prior research on STARA awareness and employee outcomes, the study identified proactive service performance as a key outcome in the STARA context. By presenting self-efficacy and resilience as crucial personal resources that buffer FSEs from the deleterious impact of STARA awareness, the study provides practitioners with insights that can help FSEs maintain their job autonomy and proactive service performance in times of digitalization and automation.

This study aims to adapt and validate the Job Crafting Scale (JCS), a measure based on the conceptualization of job crafting of the job demands–resources theory, for a sample of Portuguese workers and to test its psychometric properties regarding validity (factor, convergent, discriminant, and criterion) and reliability.

Two subsamples (n1 = 315 and n2 = 329) of Portuguese workers aged 18 years old and over participated in this research. Exploratory factor analysis and confirmatory factor analysis were used to assess the factor structure.

The results indicated that the Portuguese version of the JCS, with 18 items, has a factor structure composed of four-correlated factors. Furthermore, the results demonstrated the existence of factor, discriminant, and criterion validity, as well as reliability.

This study provides a job crafting measure adapted to the Portuguese language that can serve as a diagnostic tool for workers and organizations.

Este estudio tuvo como objetivo adaptar y validar la Job Crafting Scale (JCS), una medida basada en la conceptualización de job crafting de la Teoría de Demandas-Recursos, para una muestra de trabajadores portugueses y probar sus propiedades psicométricas en cuanto a validez (factor, convergente, discriminante y de criterio) y confiabilidad.

En esta investigación participaron dos submuestras (n1 = 315 y n2 = 329) de trabajadores portugueses de 18 años o más. Se utilizó un análisis factorial exploratorio y un análisis factorial confirmatorio para evaluar la estructura factorial.

Los resultados indicaron que la versión portuguesa del JCS, con 18 ítems, tiene una estructura factorial compuesta por cuatro factores correlacionados. Además, los resultados demostraron la existencia de validez factorial, discriminante y de criterio, así como confiabilidad.

Este estudio proporciona una medida de job crafting adaptada a la lengua portuguesa que puede servir como herramienta de diagnóstico para trabajadores y organizaciones.

Este estudo teve como objetivo adaptar e validar a Job Crafting Scale (JCS), uma medida baseada na conceptualização de job crafting da Teoria das Exigências-Recursos, numa amostra de trabalhadores portugueses e testar as suas propriedades psicométricas quanto à validade (fatorial, convergente, discriminante e de critério) e fiabilidade.

Duas subamostras (n1 = 315 e n2 = 329) compostas por trabalhadores portugueses com 18 ou mais anos foram recolhidas. Foram utilizadas uma análise fatorial exploratória e uma análise fatorial confirmatória para analisar a estrutura fatorial.

Os resultados obtidos indicaram que a versão portuguesa da JCS, composta por 18 itens, possui uma estrutura fatorial composta por quatro fatores correlacionados. Além disso, os resultados demonstraram a existência de validade fatorial, discriminante e de critério, bem como de fiabilidade.

Este estudo fornece uma medida de job crafting adaptada para a língua portuguesa que pode servir como ferramenta de diagnóstico para trabalhadores e organizações.

This paper aims at explore the intervening role of servant leadership in tourism businesses' outcomes, in the context of travel agencies. Drawing on servant leadership theory, the authors develop a multimediation model exploring the relationships between servant leadership and person–job fit, work–life balance, work engagement, innovative work behavior and job crafting.

Using SmartPLS3, data collected from 942 travel agencies operating in Egypt, a questionnaire was used to obtain data on how travel agency employees envisage their organization’s adoption of servant leadership, person–job fit, job crafting, work–life balance, work engagement and innovative work behavior.

The authors show that servant leadership correlates positively with person–job fit, work–life balance, work engagement, innovative work behavior and job crafting, while job crafting correlates positively with work–life balance, work engagement and innovative work behaviors. The partial mediating roles of both job crafting and person–job fit in the link between servant leadership and work–life balance, and the partial mediating role of work engagement in the link between servant leadership and innovative work behaviors.

Up to date, research on the effects of servant leadership on person–job fit, job crafting, work–life balance, work engagement and innovative work behavior has been inadequate. In terms of contextual applicability, an empirical investigation of the relationship between these factors in travel agencies is not available. By empirically examining these relationships in the context of Egyptian travel agencies, the current study has bridged a gap in the tourism and hospitality literature, human resources management and organizational behavior literature.

本文旨在探讨仆人式领导在旅行社背景下对旅游企业成果的干预作用。借鉴仆人式领导理论, 我们开发了一个多重中介模型, 探索仆人式领导与人-工作契合度、工作-生活平衡、工作投入、创新工作行为和工作重塑之间的关系。

使用 SmartPLS3, 从在埃及运营的 942 家旅行社收集的数据, 使用问卷调查获取有关旅行社员工如何设想他们的组织采用仆人式领导、人-工作匹配、工作重塑、工作与生活平衡、工作参与和和 创新工作行为。

我们表明, 仆人式领导与人-工作契合度、工作-生活平衡、工作投入、创新工作行为和工作重塑呈正相关, 而工作重塑与工作-生活平衡、工作投入和创新工作行为呈正相关。工作重塑和个人-工作在仆人式领导与工作-生活平衡之间的联系中起部分中介作用, 工作投入在仆人式领导与创新工作行为之间的联系中起部分中介作用。

该研究进行了一些开创性的检查。迄今为止, 关于仆人式领导对人-工作契合度、工作重塑、工作-生活平衡、工作投入和创新工作行为的影响的研究还不够充分。就情境适用性而言, 尚无对旅行社中这些因素之间关系的实证研究。通过在埃及旅行社的背景下对这些关系进行实证检验, 当前的研究弥合了旅游和酒店文献、人力资源管理和组织行为文献中的空白。

El objetivo de este artículo es explorar el papel que desempeña el liderazgo de servicio en los resultados de las empresas turísticas, en el contexto de las agencias de viajes. Basándonos en la teoría del liderazgo de servicio, desarrollamos un modelo de mediación múltiple que explora las relaciones entre el liderazgo de servicio y la adecuación de la persona al trabajo, el equilibrio entre el trabajo y la vida personal, el compromiso laboral, el comportamiento laboral innovador y el diseño proactivo del puesto de trabajo.

Con SmartPLS3 se analizaron datos recopilados de 942 agencias de viajes que operan en Egipto mediante un cuestionario con el que se obtuvo información sobre cómo los empleados de agencias de viajes prevén que su organización adopte el liderazgo de servicio, el ajuste persona-trabajo, el diseño proactivo del puesto de trabajo, el equilibrio entre el trabajo y la vida personal, el compromiso laboral y el comportamiento laboral innovador.

Mostramos que el liderazgo de servicio se correlaciona positivamente con el ajuste persona-trabajo, el equilibrio entre el trabajo y la vida personal, el compromiso laboral, el comportamiento laboral innovador y el diseño proactivo del puesto de trabajo, mientras que el diseño del puesto de trabajo se correlaciona positivamente con el equilibrio entre la vida laboral y personal, el compromiso laboral y los comportamientos laborales innovadores. Mostramos también el papel mediador parcial del diseño proactivo del puesto de trabajo y del ajuste persona-trabajo, en el vínculo entre el liderazgo de servicio y el equilibrio entre el trabajo y la vida personal, asi como el papel mediador parcial del compromiso laboral en el vínculo entre el liderazgo de servicio y los comportamientos laborales innovadores.

Hasta la fecha, la investigación sobre los efectos del liderazgo de servicio en la adecuación de la persona al trabajo, el diseño proactivo del puesto de trabajo, el equilibrio entre el trabajo y la vida personal, el compromiso laboral y el comportamiento laboral innovador ha sido insuficiente. En términos de aplicabilidad contextual, no se disponía de una investigación empírica de la relación entre estos factores en las agencias de viajes. Al examinar empíricamente estas relaciones en el contexto de las agencias de viajes egipcias, el presente estudio cubre un vacío en la literatura sobre turismo y hostelería, gestión de recursos humanos y comportamiento organizacional.