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This paper sets out to analyse the role of ethics and moral values in higher education, as well as the articulation with two important professions in the financial area, because ethics and professional deontology play an important role in organizations and society, which have a great concern with corporate social responsibility.

The literature review allows one to build a questionnaire used to evaluate the ethical behaviour and rules of ethics in a sample of higher education students of the third year of an Accounting and Finance course in the Business Administration College of the Setúbal Polytechnic Institute. The same questionnaire was applied to those students wishing to become chartered accounts and statutory auditors. Finally an exploratory analysis was carried out that summarises the questionnaire, categorising in several clusters as result of cluster analysis, according to the variables that had higher scores.

The concept of ethics is not a consensual one among the different investigators: for some it means a set of rules, principles and values that may be mistaken for morality from a broader point of view. Some authors consider ethics as a judging reflection upon morality. Concerning the cognitive dimension of attitude towards ethics, the subject of ethics and professional deontology strengthened the answers to the questions with lower scores. Concerning the affective/assessing attitude of ethics, the subject of ethics and professional deontology strengthened the students' convictions about the importance of the existence of a deontological code, of ethical principles and of accounting information, as well as the question with the lowest score (the entity's interest is more important).

The results of this research confirm the initial hypothesis that higher education students of the third year of an Accounting and Finance course in the Business Administration College of the Setúbal Polytechnic Institute do not know the limitations of ethical behaviour.

This paper provides valuable empirical evidence in the role of ethics and moral values in higher education, because teaching ethics and professional deontology is an essential need of society and is inherent to teaching activity that must be promoted by policy makers.

The purpose of this paper is to discuss the use of moral theory as a philosophical analytical framework for built environment organisations' ethical codes of practice. The identified moral theories under consideration are “deontology”, “consequentialism” and “virtue ethics”.

The paper uses a case study to examine the use of moral theory to explain the ethical codes of practice of built environment professional organisations. The chosen organisation is the Royal Institution of Chartered Surveyors (RICS). The approach for conducting the case study is through semi‐structured interviews with experienced RICS members which gather views on the application of moral theory to explain the RICS ethical principles.

The case study revealed that there are mixed views on the use of moral theory to explain the RICS code of practice. The general view is that deontology is the most suitable theory to explain the fact that the work or process has been undertaken correctly. On the other hand, there is also a view amongst senior professionals that virtue ethics is most appropriate as it addresses the importance of both the correct “result” and the correct “process”.

The paper uses a case study approach to examine the ethical code of one built environment professional organisation. This research does not therefore claim empirical generalisation but instead provides illustrations on the use of moral theory to explain the code of practice of a built environment professional organisation. The paper is based on a series of interviews. The findings should be understood as the aggregated opinions of the interviewees.

The paper makes an original contribution to existing literature on the theoretical analysis of codes of practice for built environment professional organisations. It describes research which is the first to use moral theory as a framework for analysing rules of conduct of built environment professional organisations.

This article aims to explore the public evaluation of the ethics of marketing tobacco in Indonesia through the theoretical lens of normative ethics.

The present study adopted a symbiotic ethical approach which combined normative and positive ethical approaches. The data was collected in Yogyakarta, Indonesia, from six focus groups and thirty photo elicitation interviews with a total of 71 participants.

The thematic analysis has identified six main themes, economic contribution of the tobacco industry, harmful nature of tobacco products, tobacco marketing targeting vulnerable groups, covering the danger of smoking, intention and integrity of tobacco marketers and infringement of law and social norms. Adopting the theoretical lens of utilitarianism, deontology, contractarianism and virtue ethics, the analysis illustrates that most participants believed that tobacco marketing practices in Indonesia are unethical.

The findings of the study were disseminated in a public engagement event to stakeholders in Yogyakarta. The findings influenced the development of No Smoking Area monitoring instrument and the introduction of “Free from Tobacco Advertisement in No Smoking Area” policy in Sleman Regency, Yogyakarta.

Indonesia, with its lenient regulatory environment, provides a unique setting for investigating public evaluation of the ethics of tobacco marketing. This is one of the first studies that investigates public evaluation of tobacco marketing ethics in Indonesia through the theoretical lens of utilitarianism, deontology, virtue ethics and contractarianism.

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.

Marketers have increased decision‐making responsibility when they work either directly or indirectly with children and adolescents; a vulnerable sector of the population. These young consumers are the target of much‐criticised practices. The objective of this paper is to lay the foundations of a code of ethics for the marketing industry.

First, the stakes for marketers are outlined, in addition to an overview of the epistemological and historic foundations of the marketing discipline; materialism, pragmatic utilitarianism and liberalist individialism.

Finds that each of these concepts is subject to allegations of suspicious and outright immoral marketing practices.

The paper gives food for thought on morality, professional deontology, ethics and individual decision‐making responsibility. This code of ethics is designed to serve as a pragmatic paradigm and it is destined for marketers who are both decision‐makers and social stakeholders.

This focal chapter deals with the understanding of important ethical theories used in executive moral reasoning such as teleology, deontology, distributive justice and corrective justice, virtue ethics versus ethics of trust, from the perspectives of intrinsic versus instrumental good, moral worth versus moral obligation, and moral conscience versus moral justification. Ethical and moral reasoning will power executives to identify, explore, and resolve corporate moral dilemma, especially in the wake of emerging gray market areas where good and evil, right or wrong, just or unjust, and truth and falsehood cannot be easily distinguished. We focus on developing corporate skills of awareness of ethical values and moral imperatives in current otherwise highly commoditized and turbulent human, market, and corporate situations. The challenges of morality are multifaceted and diverse. Professionals usually have self-discipline and self-regulation abilities, ego strength, and social skills. Morality in the professions is not concerned with the issues of rudimentary socialization; rather, the issues involve deciding between conflicting values, where each value represents something good in itself. There are problems in both knowing what is right, good, true, and just on the one hand, and on the other hand, in doing what is right and avoiding wrong, doing good and avoiding evil, and being fair and just while avoiding being unfair and unjust. Several contemporary cases will illustrate the challenging dimensions of ethical and moral reasoning, moral judgment and moral justification embedded in executive decision processes, and corporate growth and profitability ventures.

Fully autonomous self-driving cars not only hold the potential for significant economic and environmental advantages but also introduce complex ethical dilemmas. One of the highly debated issues, known as the “trolley problems,” revolves around determining the appropriate actions for a self-driving car when faced with an unavoidable crash. Currently, the discourse on autonomous vehicle (AV) crash algorithms is primarily shaped by Western ethical traditions, resulting in a Eurocentric bias due to the dominant economic and political influence of the West. However, considering that AV technology will be deployed across diverse cultural and religious contexts, this paper aims to contribute to the discourse by providing an Islamic perspective on programming the response of AVs in the event of an imminent crash.

This study proposes a novel methodology based on the Islamic concept of maṣlaḥa for the normative assessment of ethical decisions related to AV programming.

Drawing upon the works of classic Islamic jurists, this study highlights two distinct normative visions within Islamic traditions (akin to deontology and consequentialism) concerning the preservation of human lives in the context of AVs. This study explores the shared and divergent elements between Islamic and Western ethical approaches proposed for AVs.

This pioneering work examines AV crash algorithms from an Islamic perspective, filling a void in the global ethical discourse. This work will also serve an important role to bridge the gap between the theoretical Islamic ethical principles and their practical application in the realm of AVs.

The purpose of this paper is to determine whether there were differences in students' ethical perceptions based on gender, academic major and religiosity.

A self‐administered survey was conducted of 132 students at a university in Barbados, to determine ethical perceptions on five moral constructs: justice, relativism, utilitarianism, deontology and egoism.

The study found that females displayed higher ethical values compared to males, non‐accounting students (majoring in management and economics) were more ethical than accounting students, and students who perceived themselves as being religious were more ethical than non‐religious students. Both female accounting and non‐accounting students, as well as religious and non‐religious females, held higher ethical perceptions than their male counterparts.

The sample was small, thus limiting the generalisability of the results to the wider student population.

The results should be useful for educational institutions to implement more ethical courses into the curriculum.

The paper demonstrates that ethical perceptions are important among undergraduate students, and that there needs to be remedies to improve the low ethical perceptions among accounting students. The paper also contributes to the sparse literature on ethics in the Caribbean.

The purpose of this paper is to contribute to the elaboration of a comprehensive moral framework for designing and implementing diversity practices. In so doing, it employs distinct ethical theories that not only elevate respect for differences to an end, but also provide a set of principles, virtues or values conducive to the formation of an inclusive work environment.

A literature review, in particular contributions critical to current implementations of diversity management, may provide the basis of a non-instrumental approach to diversity issues, allowing for an inclusive and participative workplace. The paper suggests that such an endeavor can be founded on the concepts of organizational virtue, care or human dignity alternatively. In this respect, a theoretical context demonstrating the very way these concepts influence and inform diversity issues, is elaborated, analyzed and properly discussed.

Three distinct theoretical frameworks capturing the importance of major ethical traditions based on dignity, organizational virtue and care, for reconceptualizing diversity issues, are introduced. It is proposed that non-utilitarian philosophical ethics (and more specifically, Kantian deontology, Aristotelian virtue ethics or ethics of care) is in a position to provide a rationale for diversity policies that affirm the diverse other as a valued end.

The authors argue that a corporation is in a position to develop ethically-informed diversity initiatives that may effectively combine performance with an affirmation of the value of the diverse other.

The authors argue that a corporation is in a position to develop ethically-informed diversity initiatives that may effectively combine performance with an affirmation of the value of the diverse other.

The paper offers certain insights into the particular conditions that may help organizations design and implement a diversity strategy facilitating thriving and fulfillment of diverse others, grounded on the priority of dignity, virtue or care respectively. Such a perspective, permeating vision, culture and leadership, is invested with a potential that overcomes the managerial instrumentality, so strongly denounced by the majority of critical diversity scholars.

Consumers are increasingly looking beyond products, and are expressing concern for the respect of societal values. This paper analyses how football organisations and governing bodies in Europe are adapting their marketing strategies to reflect these concerns. 'Ethical charters' or 'ethical codes of behaviour' need to be redefined under close scrutiny from shareholders and stakeholders. Whether it is a deliberate decision or a forced change, football organisations must respond to simultaneous commercial and political pressures.