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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.

In this chapter, we explore the ethical dilemmas commonly faced in community development projects, providing guidance for practitioners and policy makers. We delve into various challenges, from resource allocation to managing diverse stakeholder needs, using ethical theories and real-world case studies, including examples from the Ecuadorian Amazon Rainforest, Haiti Earthquake relief, and an Indigenous education program in Australia. We emphasize the importance of ethical decision-making, showcasing the potential impacts of choices on communities and individuals. Practical strategies are presented to maintain ethical integrity, such as transparent communication and accountability mechanisms, enabling stakeholders to navigate dilemmas with sensitivity and uphold ethical standards. This chapter serves as a valuable guide for those involved in community development, fostering sustainable and equitable initiatives that empower communities and drive positive transformation.

To the best of the authors' knowledge, this is the first study that aims to present a comprehensive view of the auditing ethics literature by unboxing 40 years of efforts in the field.

This study combined bibliometric, social network and content analysis by analyzing 114 articles published in accounting and top business ethics journals on the Web of Science database from 1980 to 2021.

The results show a rising interest in this topic and reveal auditors’ ethical decision-making and moral reasoning as the most discussed topics in the literature. The work also clusters the literature according to keywords and scopes, identifying literature gaps and suggesting new avenues for future research.

The research results assist provide an overarching image of the auditing ethics field. In addition, these results draw possible future avenues to bridge the void in the current auditing ethics literature by presenting indispensable directions for potential research. For example, future research could pay more attention to whistleblowing, fraud, personal auditor characteristics, auditor ethical sensitivity, auditor ethical conflict, ethical climate and underreporting of time. Moreover, the rapidly changing business environment necessitates the auditing ethics research to move to more practical implications to mitigate previous mistakes and avoid any future risks.

All crises are an ideal breeding ground to motivate fraud and audit failures. In fact, auditing ethics research has been subordinated to the different economic crises. However, despite increasing awareness of the topic’s relevance, no comprehensive study focuses on auditing ethics literature. Now, the devastating effects of the COVID-19 crisis are producing a new wave of financial distresses and avoiding former mistakes is timelier than ever. With this novel and integrated approach, this work goes one step forward, developing a comprehensive picture of the auditing ethics literature.

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.

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.

In this chapter, the author delves into the third ‘C:’ compliance, which is fundamentally linked to business ethics. The chapter introduces the concept of business ethics and its significance in contemporary business strategy while interpreting Taoist principles from a compliance perspective. Compliance deals with our recognition of the potentially harmful or imprudent actions we take or our belief that we are superior to others. Compliance refers to an individual's expression of altered attitudes or behaviours in response to adhering to others' requests. Compliance encompasses humility, integrity, accountability and more. This chapter concentrates on the influence of Taoist ethical principles, particularly humility and integrity, on responsible management.

Upon graduating from university, many engineers will work in new product development and/or technology adoption for continuous improvement and production optimization. These jobs require employees to be cognizant of ethical practices and implications for design. However, little engineering coursework, outside the traditional ABET (Accreditation Board for Engineering and Technology) required Engineering Ethics course, accounts for the role of ethics within this process. Because of this, engineering students have few learning opportunities to practice and reflect on ethical decision-making.

This paper highlights one approach to integrating ethics into an engineering course (outside of engineering ethics). Specifically, the study is implemented within a five-week module with a focus on big data ethics, as part of a Supply Chain Management Technology course (required for Industrial Engineering Technology majors), using metacognition as the core assessment.

Four main themes were identified through the qualitative data analysis of the metacognitive reflections: (1) overreliance on content knowledge, (2) time management skills, (3) career connections and (4) knowledge extensions.

Three notable points emerged which contribute to the literature. First, this study showcased one example of how an ethics module can be integrated into an engineering course (other than Engineering Ethics). Second, this study demonstrated how metacognitive reflections can be used to reinforce student self-awareness of the learning process and connections to big data ethics in the workplace. Finally, this study exhibited how metacognitive reflection assignments can be deployed as a teaching and learning assessment tool, providing an opportunity for the instructor to make immediate changes as needed.

Artificial intelligence (AI) offers many benefits to improve predictive marketing practice. It raises ethical concerns regarding customer prioritization, market share concentration and consumer manipulation. This paper explores these ethical concerns from a contemporary perspective, drawing on the experiences and perspectives of AI and predictive marketing professionals. This study aims to contribute to the field by providing a modern perspective on the ethical concerns of AI usage in predictive marketing, drawing on the experiences and perspectives of professionals in the area.

The study conducted semistructured interviews for 6 weeks with 14 participants experienced in AI-enabled systems for marketing, using purposive and snowball sampling techniques. Thematic analysis was used to explore themes emerging from the data.

Results reveal that using AI in marketing could lead to unintended consequences, such as perpetuating existing biases, violating customer privacy, limiting competition and manipulating consumer behavior.

The authors identify seven unique themes and benchmark them with Ashok’s model to provide a structured lens for interpreting the results. The framework presented by this research is unique and can be used to support ethical research spanning social, technological and economic aspects within the predictive marketing domain.

La Inteligencia Artificial (IA) ofrece muchos beneficios para mejorar la práctica del marketing predictivo. Sin embargo, plantea preocupaciones éticas relacionadas con la priorización de clientes, la concentración de cuota de mercado y la manipulación del consumidor. Este artículo explora estas preocupaciones éticas desde una perspectiva contemporánea, basándose en las experiencias y perspectivas de profesionales en IA y marketing predictivo. El estudio tiene como objetivo contribuir a la literatura de este ámbito al proporcionar una perspectiva moderna sobre las preocupaciones éticas del uso de la IA en el marketing predictivo, basándose en las experiencias y perspectivas de profesionales en el área.

Para realizar el estudio se realizaron entrevistas semiestructuradas durante seis semanas con 14 participantes con experiencia en sistemas habilitados para IA en marketing, utilizando técnicas de muestreo intencional y de bola de nieve. Se utilizó un análisis temático para explorar los temas que surgieron de los datos.

Los resultados revelan que el uso de la IA en marketing podría tener consecuencias no deseadas, como perpetuar sesgos existentes, violar la privacidad del cliente, limitar la competencia y manipular el comportamiento del consumidor.

El estudio identifica siete temas y los comparan con el modelo de Ashok para proporcionar una perspectiva estructurada para interpretar los resultados. El marco presentado por esta investigación es único y puede utilizarse para respaldar investigaciones éticas que abarquen aspectos sociales, tecnológicos y económicos dentro del ámbito del marketing predictivo.

人工智能（AI）为改进预测营销实践带来了诸多益处。然而, 这也引发了与客户优先级、市场份额集中和消费者操纵等伦理问题相关的观点。本文从当代角度深入探讨了这些伦理观点, 充分借鉴了人工智能和预测营销领域专业人士的经验和观点。旨在通过现代视角提供关于在预测营销中应用人工智能时所涉及的伦理观点, 为该领域做出有益贡献。

本研究采用了目的性和雪球抽样技术, 与14位在人工智能营销系统领域具有丰富经验的参与者进行为期六周的半结构化访谈。研究采用主题分析方法, 旨在深入挖掘数据中显现的主要主题。

研究结果表明, 在营销领域使用人工智能可能引发一系列意外后果, 包括但不限于加强现有偏见、侵犯客户隐私、限制竞争以及操纵消费者行为。

本研究通过明确定义七个独特的主题, 并采用阿肖克模型进行基准比较, 为读者提供了一个结构化的视角, 以解释研究结果。所提出的框架具有独特之处, 可有效支持在跨足社会、技术和经济领域的预测营销中展开的伦理研究。

Ethical leadership has been recognized as a critical factor in encouraging employees’ moral voices. This study offers a dual-route model to understand this process. The boundary conditions of these two routes are discussed herein.

The data originate from a multiwave, multisource survey study of 212 leader–subordinate dyads in Taiwan drawn from a variety of industry sectors.

The findings validate both the cognitive (moral efficacy) and affective (affective attachment) pathways from ethical leadership to moral voice, influenced by the organizational factor of political climate. While the moral efficacy pathway is more pronounced in a situation of weak political climate, the affective attachment pathway remains effective regardless of the climate’s strength.

Managers need to identify if their organization prioritizes rational professionalism or interpersonal affection. In the former case, they should focus on the learning effects of ethical leadership. Conversely, in the latter, the emphasis should be on the leader-subordinate relationship. Doing so optimizes the effectiveness of ethical leadership in growing moral voices.

Considering both cognitive and affective routes from ethical leadership to moral voice could integrate social learning theory (SLT) and social exchange theory (SET). Identifying factors influencing these two routes resonates with the leader–situation interaction perspective. This research deepens the understanding of ethical leadership's effects on encouraging and protecting employee moral voice.

Drawing upon social learning theory (SLT), the study examines the consequences of ethical leadership on followers' voice behavior facets (promotive and prohibitive). The study tests hypotheses about the processing mechanism (moral identity) and the boundary condition (proactive personality) to understand these relationships.

The study collected time-lagged survey data through an online structured questionnaire from 182 respondents. Confirmatory factor analysis (CFA) was used to ensure the validity and reliability of the data. Moreover, structural equation modeling was run to test the hypotheses using AMOS.

Ethical leadership positively affects followers' promotive and prohibitive voice behavior via the psychological mechanism of moral identity. Proactive personality moderates the moral identity – promotive and moral identity – prohibitive voice relationships, such that these relations are stronger when the individuals are high on proactive personality.

Robust evidence of a genuine cause-and-effect relationship may not be yielded owing to cross-sectional and self-reported data at the follower level of analysis. Future researchers can use dyadic, longitudinal and experimental designs to overcome these limitations. Organizations targeting to increase voice behavior can benefit from maintaining ethical leaders and proactive followers at the workplace.

The study significantly contributes to the ethical leadership and voice behavior literature. Ethical leadership enhances followers' promotive/prohibitive voice behaviors through their moral identity enhancement. The paper also confirmed that a proactive personality is a critical boundary condition in these relationships. Empirical evidence from the Eastern context has been added, and research directions have also been provided.