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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.

The current body of research has separately examined ethics education design and evaluation, as well as the development of ethical identity in managers. However, a notable deficiency in the literature lies in the absence of a comprehensive investigation into the interconnections between these two areas. This conceptual paper aims to address this lacuna.

Building on the theoretical foundations of identity control theory, this paper presents a conceptual model that outlines the dynamics of ethics education for managers, whether outside the organization or as a human resource development (HRD) initiative. Drawing upon a diverse range of literature sources, the model places significant emphasis on the interactive nature of identity formation, taking into account both individual agency and the educational context.

The conceptual model developed based on identity control theory illuminates the functioning of ethics education and its impact. The model illustrates the multifaceted nature of the relationship between ethics education and the development and sustenance of ethical identity in managers. It underscores the iterative process of identity control, wherein managers continuously navigate their ethical identities in response to internal and external influences.

While ethics education in management and HRD studies is widely acknowledged, there is a significant gap in understanding the psychological mechanisms that explain the maintenance of self-identity and the dynamic interplay between individuals and their social environment. This gap is particularly relevant to educational programs, which not only shape the social environment for trainees but also aim to foster the development and preservation of their individual identities.

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.

This study aims to determine research performance in Islamic business ethics and explore future research directions from leading articles and scholars.

This paper used bibliometric and content analysis to analyze 250 articles from reputable Scopus and Web of Sciences journals.

To date, the normative style still dominates Islamic business ethics research. Asian countries such as Malaysia and Indonesia are the center of discussion on Islamic business ethics. This study also suggests that researchers and academics study aspects of the economy that Islamic values have not touched, such as the theme of art, artificial intelligence for labor relations, workers' rights and language.

This research aims to contribute knowledge to Muslims as a reference guide for ethical business behavior. Non-Muslim managers can use this paper as a guide in forming a global company that is pluralistic and respectful of religious communities.

This research makes a scholarly contribution by providing a comprehensive exploration and detailed future research directions in each subtheme of Islamic business ethics.

This study aims to examine the relationship between work ethics and organizational performance and investigate the influence of respondents’ career stages on their work ethic among British, United Arab Emirates (UAE) and Serbian nations.

This research is based on a survey of British, UAE and Serbian managers, whose task was to assess the dimensions of the multidimensional work ethic profile (MWEP) and organizational performance. Since the MWEP does not analyze work ethics in the context of religion, it is deemed the most suitable instrument for this study because it analyzes work ethics among the three cultures that practice different religions.

The results revealed that national culture impacts work ethics. British managers place greater value on the wasted time, self-reliance and morality dimensions of work ethics. Serbian managers prefer the leisure and delay of gratification dimensions, while UAE managers value hard work ethics more than the other two groups of managers. The study also shows that respondents’ career stage influences their work ethic, and a significant relationship exists between different dimensions of work ethics and organizational performance in all three nations.

This study contributes to the theory by analyzing work ethic and its relationship with organizational performance and respondents’ career stages in three nations that share business interests. It addresses a research gap by comparing work ethics in developed, developing and a country in socio-economic transition.

This study aims to identify students’ perceptions of the importance and objectives of sustainability and business ethics education, considering contextual factors (ethics-friendly environments) and including the social desirability (SD) bias to strengthen data robustness and assess response truthfulness.

A survey was administered to 170 business students at an Icelandic university to measure their attitudes and perceptions toward sustainability and business ethics courses. Descriptive statistics, Mann–Whitney tests, χ² tests and multivariate regression were used for the analysis.

The results show no significant differences among participants, depending on individual and organizational factors. The authors did not find significant differences in gender, age or exposure to sustainability and business ethics courses concerning social desirability bias. Contextual solid factors can explain these results.

This study expands on previous research by examining students’ perceptions of sustainability and business ethics education in an “ethics-friendly environment” like Iceland, a new and fertile territory for business ethics education research. These elements are crucial for further research on students’ attitudes toward sustainability and business ethics and the role of this subject in university curricula.

This paper aims to investigate Islamic work ethics and adaptability towards change readiness of Islamic Bank employees in Indonesia with commitment as a mediating variable. This study focuses on the Sharia banking industry, which is facing transformation from Sharia business units to Sharia commercial banks by preparing its human resources, thus minimizing resistance.

This study is based on a survey of 135 Bank Syariah Indonesia employees via an online questionnaire. PLS-SEM is used to analyze data and test hypotheses using SMART-PLS.

The results of the study show that adaptability does not have a positive and significant effect on readiness for change in Indonesian Sharia banks and organizational commitment. Meanwhile, Islamic work ethics have a positive and significant effect on the change readiness of Islamic bank employees in Indonesia as well as organizational commitment. This study also found that organizational commitment mediates the impact of Islamic work ethics on the change readiness of Islamic bank employees in Indonesia.

This research uses a sample of employees at Sharia commercial banks (BUS) in Indonesia, so it is still limited to certain types of banks. Future research needs to test the model in different contexts, such as banks that still have Sharia business unit (UUS) status. In addition, further research needs to use other variables such as leader support for transformational change readiness. Future research also needs to control more variables and use a more complex scale than a binary scale (e.g. percentage of share ownership or area within a province or district/city). This study recommends that employee change readiness is very necessary to avoid resistance and resistance to the transformation and acceleration of Sharia banking in Indonesia.

This research looks at employee readiness for change in Indonesian Sharia banks through the lens of adaptability Islamic work ethics and organizational commitment.

This paper is part of Horizon 2050 series of papers. This paper aims to highlight the importance of stronger engagement with ethical philosophy in tourism. A number of potential research streams are identified.

The paper first introduces several theories of ethics. It then reviews the history of tourism’s engagement with ethics, especially within academia. Subsequently, several themes for the future of research on tourism ethics are discussed according to four scales: the tourist, tourism business, tourism destination and the tourism system.

At the individual tourist level, future research should focus on better understanding tourist (un)ethical behaviour by considering the hedonic and cross-cultural nature of tourism. At business level, motivations to be ethical, ethical corporate models should be studied. Endurance of tourist products that are deemed unethical needs further analysis. At destination level, further understanding of stakeholder relations, stakeholder values and dissemination of those values is required. Fair and just options to sustainably manage visitation merit further discussion. At tourism system level, a stronger engagement with political philosophies and more creative alternatives for the current global tourism system require exploration.

While several reviews of ethics of tourism research exist, this paper is oriented towards opportunities for future research. The paper does not intend to cover all current ethical debates; however, it provides a number of topics within the tourism ethics field that merit further exploration in hope to inspire new research.

本文是地平线 2050 系列论文的一部分。 它强调了在旅游业中加强参与道德哲学的重要性。 确定了许多潜在的研究方向。

文章首先介绍了伦理学的几种理论。 然后回顾了旅游业与道德的接触历史, 特别是在学术界。 随后, 从游客、旅游企业、旅游目的地和旅游系统四个层面讨论了旅游伦理研究未来的几个主题。

在个体游客层面, 未来的研究应侧重于考虑旅游的享乐性和跨文化性质, 更好地理解游客的（不）道德行为。 在商业层面, 应该研究道德的动机、道德的企业模式。 被认为不道德的旅游产品的耐久性需要进一步分析。 在目的地层面, 需要进一步了解利益相关者关系、利益相关者价值观以及这些价值观的传播。 可持续管理访问的公平公正的选择值得进一步讨论。 在旅游系统层面, 需要探索更深入地参与政治哲学, 并为当前的全球旅游系统提供更具创意的替代方案。

虽然存在一些关于旅游研究伦理的评论, 但本文面向未来研究的机会。 本文并不打算涵盖当前所有的伦理辩论, 但它提供了旅游伦理领域内的一些值得进一步探索的主题, 以期激发新的研究。

Este artículo forma parte de la serie de artículos Horizonte 2050. El estudio destaca la importancia de un mayor compromiso con la filosofía ética en el ámbito turístico. Se identifican una serie de posibles líneas de investigación.

En primer lugar, el artículo presenta varias teorías de la ética. Luego revisa la historia del compromiso del turismo con la ética, especialmente dentro del mundo académico. Posteriormente, se discuten varios temas para el futuro de la investigación sobre la ética turística según cuatro escalas: el turista, la empresa turística, el destino turístico y el sistema turístico.

A nivel de turista individual, las investigaciones futuras deberían centrarse en comprender mejor el comportamiento (no)ético de los turistas considerando la fundamentación hedónica e intercultural del turismo. A nivel empresarial se deben estudiar tanto las motivaciones para ser éticos, como los modelos corporativos éticos. Además, la perdurabilidad de productos turísticos que se consideran poco éticos necesita un análisis más profundo. A nivel de destino, se requiere una mayor comprensión de las relaciones con las partes interesadas, sus valores y la difusión de esos valores. Las opciones justas y equitativas para gestionar de forma sostenible las visitas merecen un debate más profundo. A nivel del sistema turístico, es necesario explorar un compromiso más fuerte con las filosofías políticas y alternativas más creativas para el actual sistema turístico global.

Si bien existen varias revisiones de la ética de la investigación en turismo, este artículo está orientado hacia oportunidades para futuras investigaciones. El artículo no pretende cubrir todos los debates éticos actuales, sin embargo, proporciona una serie de temas dentro del campo de la ética del turismo que merecen una mayor exploración con la esperanza de inspirar nuevas investigaciones.

The increasing relevance of environmental, social and governance (ESG) engagement has attracted interest in its drivers and effects on business outcomes under different organizational settings. By focusing on family firms (FFs), we deepen both the role of business ethics as a predictor of enhanced ESG engagement and the link with improved corporate financial performance (CFP). In this way, we aim to provide new insights into the impact of business ethics and ESG engagement on FFs competitiveness.

Based on a worldwide panel of 335 FFs covering the 2002–2020 time horizon, this study adopts a two-stage Heckman model (1979) to empirically address two research questions: (RQ1) Do business ethics predict greater ESG engagement in FFs? (RQ2) Does ESG engagement positively affect the corporate financial performance (CFP) of FFs?

The results of the current study are twofold. First, we demonstrate that an ethical approach to business drives greater ESG engagement. Second, we show that higher levels of ESG engagement lead to improved financial performance in FFs.

Our study contributes to filling the knowledge gaps regarding the drivers and effects of ESG engagement in FFs. On the one hand, we demonstrate the positive connection between dimensions that have their own identity, such as business ethics and ESG constructs. On the other hand, by shedding light on the impact of ESG engagement on improved CFP, we contribute to solving the trade-off between economic and noneconomic FF goals.

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.