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Given the considerable challenges posed by disinformation to both society and journalism, how do news media outlets in Hispanic America and Spain address this pervasive global phenomenon? The purpose of this study is to evaluate the extent to which these outlets embrace recommendations from academic, professional and institutional spheres for countering false contents.

A qualitative content analysis was used using variables linked to transparency, verification and potential errors incurred. This study comprehensively analyses the ethical codes of 34 digital native outlets spanning 12 Hispanic American countries (Bolivia, Chile, Colombia, Cuba, Ecuador, Guatemala, Honduras, Mexico, Paraguay, Peru, Uruguay and Venezuela), as well as Spain.

The key findings reveal significant variations in adherence to the recommended guidelines. Particularly striking is the disparity between compliance with transparency and verification compared to notably higher adherence to measure aimed at rectifying errors. This exploratory study paves the way for further research on additional countries.

Ethical codes are a fundamental instrument of media accountability. Nevertheless, their utility in the fight against misinformation has barely been addressed. This study is pioneering in the field of disinformation and ethical codes within digital native media outlets in Hispanic America and Spain.

This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.

A qualitative case study methodology was used, and data were collected through semistructured interviews with faculty members, practitioners and regulatory bodies. The interview transcripts were analyzed using thematic analysis. Accounting curricula were also analyzed to triangulate and support the findings.

The study revealed a significant gap in the status of accounting ethics education, primarily attributed to a misunderstanding of its importance. While faculty initiatives and student interest have partially mitigated this gap, systemic challenges such as rigid curricula, a lack of awareness and commitment, resource constraints and limited stakeholders’ support persisted. A combined approach to accounting ethics education is required to foster ethical behavior. Hence, the structuration theory highlighted how meanings, power dynamics and norms and values constrained and enabled the provision of accounting ethics education.

The study emphasized the need for stakeholders to influence policymakers’ perceptions regarding the significance of accounting ethics education. The study also provided empirical support for structuration theory. Future research should involve cross-cultural comparisons and explore the ethical behavior of accounting professionals using diverse research designs to highlight the gaps and inform effective educational interventions.

This study contributes to the theoretical application of structuration theory in accounting ethics education. It underscores the critical role of comprehensive curricular reforms, stakeholder engagement and resource allocation.

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.

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.

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.

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.

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.

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

This study examines the effect of delegation of decision rights, moral justification (MJ), and ethical climate (EC) on managers’ misreporting in the financial services sector. We employed an online research panel called Qualtrics, to collect data based on a sample of 127 middle-level managers from various US financial services firms. We find that MJ mediates the relation between delegation and misreporting, suggesting delegation of decision rights increases employees’ misreporting indirectly by increasing MJ. We also find that EC significantly moderates the relationship between MJ and misreporting. Furthermore, our test of the moderated-mediation effect reveals that the indirect effect of the delegation of decision rights on misreporting through MJ is stronger when there is a higher level of instrumental climate (IC) and a lower level of principle climate (PC).

This chapter delves into the complex interplay between ethics, law and business case regarding diversity and inclusion within organisations. While the business case for diversity and inclusion has gained prominence, the ethical imperative often lacks comparable influence. Despite the coercive forces of laws and regulations, ethical values struggle to exert significant pressure on diversity-related issues.

This study concentrates on “ambiguity of law” and “abstaining from complaint” about discrimination, mistreatment, or unfair behavior to explain the weak pushing effect of ethical values on diversity- and inclusion-related issues. The ambiguity of law fosters open-ended discussions and varied interpretations, complicating efforts towards equitable treatment. Furthermore, the reluctance to voice complaints regarding discrimination or mistreatment blurs the boundary between ethics and business.

This chapter points out ethical values in the shade of the business case approach and proposes strategies to strengthen the influence of ethics in diversity management. Moral awareness, a sense of justice, and ethical coding of decisions are prominent components of this chapter that may contribute to strengthening the ethical infrastructure of organizations.

The purpose of this study is to investigate the role of ethical obligation and environmental concern in young consumers’ green purchase behaviour using Ajzen’s (1991) theory of planned behaviour as underpinning theoretical model.

Data collected from 253 college students of a major higher education institution in Northern India were analysed by using structural equation modelling and moderated mediation analysis in AMOS 22.0 and SPSS 20.0.

Investigating why environmental concern does not significantly translate into green purchase intention, the study demonstrates that the effect of environmental concern was mediated through attitude and ethical obligation. In addition, the study also found that the effect of environmental concern on attitude was positively moderated by ethical obligation. Moreover, subjective norms were found to exhibit no direct effect on green purchase intention; rather, this effect was indirect and mediated through attitude and perceived behavioural control. The results of moderated mediation analysis further demonstrated that the indirect effect of subjective norms on green purchase intention through attitude was found conditional on the values of perceived behavioural control.

The study offers a valuable contribution by signifying the moderating role of ethical obligation in green purchase behaviour. It also contributes to the existing knowledge by assessing the conditional indirect effect of subjective norms on green purchase intention which is rarely examined in the literature.

In 2001, Ellis and Griffith used a multidimensional ethics scale including three subdimensions of moral equality, relativism and contractualism to examine the ethicality of IT scenarios. In the 20 plus years to follow, there has been an exponential growth in uses and users of technology. Therefore, the purpose of this study is to ascertain if the multi-item ethics measure remains valid in spite of the technological advances and progression of communication made possible through technology.

The survey consisted of technology-related ethical situations, an ethical judgment scale, an engagement scale and demographical questions. The sample size was 366, consisting of mainly white, upperclassman, American-native males having proficient experience with computers and spending an average of 20 h or less a week on a computer.

The findings reveal that both moral equity and relativism have a positive relationship with engagement across all tested scenarios, while contractualism has a positive relationship in four scenarios. Furthermore, a significant difference between the means of gender exists in four of the six scenarios. These findings indicate that indeed college students can not only recognize, but also make an ethical decision to not engage in unethical behavior and reconfirm that using a multidimensional ethics scale is warranted.

This study is not without limitations. First, the data is cross-sectional and causal inferences are not warranted. Second, the sample consisted of students and may not be generalizable to employees. Therefore, future research may sample employees in a technology organization to provide greater insight into ethical judgment and engagement in such scenarios. Another limitation of this study is that the scenarios were generated from students discussing their concerns regarding various ethical judgment situations they anticipate encountering in the near future with technology. Although this method of developing scenarios addresses current concerns of students, some of the scenarios do not directly apply to the workplace and may appear to be limited in their applicability. Therefore, future studies should consider developing scenarios that reflect more practical situations that occur in the workplace in general and through work-life blending.

One of the implications of these findings is that universities and business schools who embed ethics courses in the curriculum need to incorporate moral reasoning in ethics courses, as moral reasoning is an essential component of ethical decision-making and is shown to have a positive relationship with engagement in this study. By providing students with instruction on moral reasoning, universities can equip them with the skills to make ethical decisions that align with the values of their future employers and ameliorate their engagement levels. Continuing professional education in these ethical issues areas helps bridge college edification with practical career application, and ensures that as technologies and situations change, future business professionals are equipped to navigate changing environments and ethical scenarios.

With a brighter spotlight shining on employee ethical behavior both in and out of the workplace (Parker et al., 2019), the ability to make moral choices is vital. This study’s findings indicate that an increased focus on ethics education in universities is effective in helping future business professionals recognize and avoid ethical lapses. Therefore, it may be worthwhile for organizations to invest in ethics training programs to promote ethical decision-making skills among employees. By doing so, organizations may create a culture that values ethical behavior and provides employees with the tools and knowledge necessary to make informed and ethical decisions.

This study highlights the importance of ethics education and training programs and underscores the need for organizations to foster a culture of ethical behavior. Additionally, the study’s findings regarding gender differences call for greater efforts to promote diversity and inclusion in the workplace, particularly in leadership positions.

This study delves into the impact of an ethical mindset on the efficacy of ethical awareness within the tax profession and aims to ascertain whether the presence of an ethical mindset can account for the discrepancies in the literature and enhance the effectiveness of ethical awareness initiatives.

The research used a tax experiment involving both treatment and control groups. Both groups were presented with a tax-related scenario, with the treatment group subjected to a specific ethical awareness intervention. To gauge the participants’ ethical mindsets, they were divided into strong self-interest and mild self-interest mindset groups based on their Machiavellian scores. The analysis was conducted utilizing ANOVA to scrutinize the results.

The key findings shed light on the fact that while ethical awareness endeavors can enhance the likelihood of individuals making ethical choices in tax decisions, their effectiveness varies significantly depending on the individual’s ethical mindset. Furthermore, results show that gender affected the relationship between ethical mindset and ethical awareness effectiveness, and males with mild self-interest score reacted more to the ethical awareness intervention. Results support that individuals’ ethical mindset, measured as strong self-interest and mild self-interest, is pivotal in determining the effectiveness of ethical awareness efforts.

This study is unique because it evaluates the effect of ethical mindsets to provide a novel way to improve tax ethical awareness initiatives.

The purpose of this study is primarily conceptual, presenting the notion of a polyphonic model as a tool for analyzing the interactions of diverse stakeholder voices in generating corporate social responsibility (CSR) narratives and practices.

The theoretical basis for this model is Bakhtin’s notions of voice, polyphony, dialogic relations and placement within dialogue.

To demonstrate possible applications of the model, this study considers CSR narratives that are emerging from some countries of the Arabian Gulf, given that this region’s historical trajectory and socio-political context differ substantially from those of more widely studied geopolitical contexts. This application reveals valuable use of the model.

The contribution of this paper is its pioneering development of a polyphonic model that serves to reveal the diverse voices that shape CSR narratives. This provides a tool particularly useful for investigating the creation of CSR narratives in less researched organizational and national contexts.