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The resolution of tax issues present significant ethical dilemmas for tax practitioners. The nature and extent of ethical concerns has important implications both for the tax profession and tax administration. The purpose of this paper is to investigate whether there are significant differences in the ethical perceptions of tax agents and Big 4 practitioners.

A mail questionnaire was used to elicit data as to the frequency and importance of a range of ethical issues in tax practice.

Both groups rated highly those issues which relate primarily to the conduct of professional responsibilities. Ensuring “reasonable enquiries” were taken, maintaining an appropriate level of “technical competence” and “continuing to act” for a client, when not appropriate, were of most concern to practitioners.

The paper focuses on the tax profession in Western Australia, so the outcomes may not be generalisable elsewhere in either Australia or the rest of the Asia‐Pacific region.

There was a significant difference between the two groups with regard to “loophole seeking”. This has implications for client expectations of alternative roles: as “tax exploiter” for the Big 4, and as “tax enforcer/compliance” for the tax agent.

There have been few empirical studies reporting the range of ethical issues encountered in tax practice. To date the literature tends to treat the tax profession as a homogenous group, whereas this research demonstrates differences in ethical outlook between sole‐practitioners and large international public accounting firms.

Quantitative analysis of existing literature is conducted to compare the textual features of ethics education in science and technology under the broad theme of ethics in science and technology. On this basis, the authors reveal the research hotspots and topic evolution in this field, and propose development suggestions in conjunction with the 5W theory.

In this paper, the authors visualize the graph and quantify the indicators in four aspects: time series, institutional collaboration, author co-authorship, and research hotspots.

Compared to ethics of science and technology, the research results in the field of ethics of science and technology education are limited. There is still room for improvement in the low density of cooperation between authors and institutions. The research themes are focused on theoretical discussions and countermeasure research. At present, the reform of ethics of science and technology is still in its infancy and has not yet formed a perfect system for education and personnel training. It is necessary for research on the ethical theory of technology to provide theoretical support.

In the context of sustainable development strategies, it is beneficial to explore the path of pedagogical optimization of ethics of science and technology in this study. This includes the maintenance of a good research environment and the realization of a healthy development in the field of science and technology.

The purpose of this study is to examine whether individual demographic and socio-cultural factors affect actions taken by consumers in relation to ethical violations and failure (or perceived ethical violations and failure) by service operations firms.

Data collection was undertaken over a two-year period, from 2011 to 2013, and involved sampling 3,155 respondents from 19 countries. Data analysis was undertaken utilizing hierarchical linear modelling (HLM).

Findings suggest that although both individual demographic factors (age and gender) and societal differences do affect ethical actions taken by service consumers, inter-societal cluster variations have a more significant effect on the ethical action than individual demographic differences do.

For service operations firms, the study findings offer evidence on the need for constant readjustment of service attributes in line with the ethical dispositions of the different demographic and socio-cultural clusters within the consumer base.

Given the strong religious background of India, it is quite surprising that the country is ranked as the most corrupt nation in the Asia Pacific region in 2017. This prompts the authors to investigate the role of religiosity in shaping an individual’s preference for ethical behavior. The purpose of this paper is to explore the conceptual linkage between religiosity and attitude towards business ethics (ATBE) and also assess the role of gender and profession in shaping it.

Using a cross-sectional survey on two divergent professional groups, management students and working professionals, this study explores the causal role of religiosity on ATBE using pre-validated religious commitment inventory (RCI-10) and ATBE through multiple regression. The difference between ATBE owing to the difference in gender and profession is investigated using independent sample t-test and Levene’s F-test. Multiple analysis of variance and multiple analysis of covariance are used to test the difference in ethical business philosophies.

The findings of the study indicate that gender and profession do not influence ATBE, though religious individuals have an ethical approach towards business issues. The significant causal relationship between composite religiosity and ATBE is documented. Further, assessing the predictor role of intra- and inter-personal religiosity on ATBE, the authors see that only intra-personal religiosity, which measures individual’s meta-physical belief is found as a significant predictor of ATBE.

Individuals with higher intrapersonal religiosity would exhibit superior ethical conduct. For a developing country like India, such conduct at both private and public organizations would lead to reduced scams or frauds, stimulating economic growth.

Religion plays a significant role in the life of Indian people but its meaning and understanding differ from person to person. Evidence supports that people with strong religious beliefs whether management students or working professionals, tend to have a strong ethical attitude towards different situations in decision-making.

This study aims to explore the motivation as well as barriers for ethical food consumption behaviour by focussing on the food consumption pattern of young adults in the North East of Scotland. Considering the recent involvement of young adults in environmental activism, consumption behaviour of young adults in the North East of Scotland, an oil-based community, presents essential research interest to understand whether young adults often contemplate the consequences of their lifestyle.

The authors explored the perceptions of ten purposive recruited young adults using semi-structured interviews to understand factors underpinning consumer's decision-making towards ethical food products.

The study reveals three key factors influencing ethical food consumption behaviour among young adults. The findings show that personal health and well-being are the main reasons why consumers engage in ethical food consumption. Also, it is observed that information facilitates decision-making by raising awareness regarding the social, environmental and health consequences of food production and consumption. Further, the findings show that situational attributes, such as product price and product availability, are creating dissonance when engaging in ethical food consumption.

This study contributes to sustainability research and the ongoing debate on consumerism by exploring ethical food consumption behaviour and highlights the need to address situational challenges, such as product price and availability. The study suggests that interventions to address current consumption patterns should also emphasise the social and personal benefits of food consumption rather than the environmental benefits that have been the focus of prior research.

Examines whether internal auditors and management accountants have different personal ethical philosophies. Also examines the possible presence of intervening variables such as personal (i.e. age, gender, experience, education, professional certification and salary) or environmental factors (i.e. industry and corporate ethical environment). Data were obtained from questionnaires returned by 474 internal auditors (47.4 per cent response rate) and 558 management accountants (37.2 per cent response rate) located in the southeastern United States. The results indicate that significant differences exist between the ethical philosophies of internal auditors and management accountants. Of the other factors tested, only corporate ethical environment was found to be related to the ethical philosophies of the respondents.

There is little in the way of research on ethical views on the project and asset management sides of the construction industry, and an absence of work on micro‐enterprises. This paper seeks to build material in this area aimed at establishing micro‐enterprise views on ethical issues.

Micro‐enterprises, operating in west‐central Scotland, engaged in a series of questionnaires and case studies. The questionnaires, issued to 300 businesses, sought views on four main thrusts within the ethics arena and responses received were expanded through case studies on three businesses.

The research findings indicate that a range of ethical considerations are important to micro‐construction enterprises. However, no one single ethical viewpoint was found to be dominant and variation was evident in management attitudes based on age, experience and education. The wider business community may take heart from the view that the micro‐enterprises were law abiding, and so reinforce in the publics' view that they are sound businesses to deal with.

The research was limited to a single geographic region, within one country: expansion to cover the full country and at the same time replication in other countries would provide a broader and more wide ranging view of the underlying stance on ethical issues.

This paper is the first that specifically targets micro‐enterprises in the project and asset management spheres and sets out findings that are useful to practitioners and researchers who are trying to evaluate the underlying premise by which micro‐enterprises operate.

Criticizes the view that ethical judgements are completely separate from facts and theories in the social sciences. On the contrary, it argues that no project can be initiated nor any facts collected without some goal in mind and no important statement can be made in the social sciences without involving an ethical view. An ethical framework is one part of every social scientist′s paradigm (using the word in the sense of Thomas Kuhn) and we always work within that paradigm using those ethical values ‐even when social scientists claim to be purely “objective” with no ethical values in their work. Argues that Marx had an ethical view based not on any supernatural entity or imperative, but on the needs and desires of all of humanity. Marxist social science, like Institutionalist social science, is based on the view that every social science project must involve both factual research and an ethical framework.

Owing to the significant and critical role of ethical leadership in organizations, this study aims to explore and understand the perceptions about ethical leadership in organizations. It empirically investigates whether the individual attributes of gender, age, work experience, executive level and qualification of members and other demographic variables, such as industry and sector, affect the perception of members toward ethical conduct of their supervisors.

This is a quantitative study where the analysis is based on the data collected from 419 members of 3 different industries, namely, public sector research and development organizations, information technology organizations and academic universities and colleges.

The results reveal that perception of ethical leadership does not vary across gender and qualification of members but varies across age, work experience, management level, industry and sector.

This study helps to understand the importance and role of various individual attributes that affect the perception of ethical leadership by followers. This study will make leaders to be more aware and behave in ethical manner with respect to different groups of followers.

Because of occurrence of many scandals and fraudulent behaviors in organizations, business ethics has caught the attention of policy makers, corporate organizations and academic. Ethical leadership is very crucial for organizational success on a sustainable basis. To the best of authors’ knowledge, this study is among the early studies conducted to investigate the influence of the individual attributes and other demographic variables on the perception of members toward ethical conduct of their supervisors.

Although there have been several studies on corporate justice and employee ethical behavior, little is known about the conditions in which this link develops. The purpose of this study is to investigate the direct effect of organizational justice and moral attentiveness toward employee ethical behavior. Importantly, this study also considers the moderating role of moral attentiveness on the links between organizational justice and employee ethical behavior.

The data was collected from 350 employees who were assessed directly to supervisors in 12 manufacturing companies placed in Malaysia, operated full-time, and had regular interaction with their direct supervisors. In particular, using two-wave survey data obtained from 270 employees working in the manufacturing industry in Malaysia.

Results showed that organizational justice and moral attentiveness positively impact the employee ethical behavior as predicted. New to the literature, findings disclose that moral attentiveness strengthens this relationship. Importantly, the positive impact of organizational justice is sharply positive under high than low moral attentive employees and ceases to be significant among low morally attentive personnel.

This research focused on the notion of ethics and how important it is for society. The principles, norms and ideals that guide an individual’s behavior are referred to as ethics. Because the authors need to be treated with dignity as human beings, ethical behavior is essential in society.

The findings of this study send a clear signal to managers that “failing to ensure that their employees perceive organizational justice” may undermine every effort made by them to improve their organizations’ ethical quality. Importantly, the findings emphasize the role of moral attentiveness in improving the ethical behavior of employees both directly and by strengthening the effectiveness of organizational justice to impact such a behavior positively. So, given the advantages of moral attentiveness in terms of improving employee ethical conduct, businesses should make every effort to hire and choose people who meet this requirement because it is not easy to spot this personality trait. Human resource managers may assess candidates’ moral attentiveness using a range of methods such as group debate, an in-basket exercise, organized interviews and business games that concentrate on specific ethical concerns.

This research focused on the notion of ethics and how important it is for society. The principles, norms and ideals that guide an individual’s behavior are referred to as ethics. Because the authors need to be treated with dignity as human beings, ethical behavior is essential in society.

The results of this study demonstrate how the eye is put to attain organizational moral excellence; the outcomes have shown that acutely attentive employees to the moral cues offered by the organization is vital.