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This study examines the impact of ethics education interventions (EEI) on attaining ethical education goals in higher institutions.

The study utilizes a survey method, with questionnaires distributed to accounting instructors from universities and professional accountants in Ghana. The empirical analysis is based on 417 valid responses, and the hypothesized relationships are tested using ordinary least square (OLS) regression.

The results indicate that ethics-related courses (ERC), methods of teaching ethics (MTE) and methods of ethics interventions (MEI) have a positive and significant impact on achieving the objective set for EEI in accounting programs.

This study provides valuable insights for accounting educators and professional body managers in developing accounting ethics curricula in universities and professional accounting institutions.

This study involves accounting educators and professionals and applies ethical theories of egoism, deontology and utilitarianism to demonstrate the role of ethical interventions in accounting programs in achieving set objectives from a developing country context.

This study aims to investigate the influence of two perceived organizational ethics systems (perceived ethics training quality and integrity-based climate) on the ethical decision-making (EDM) of tax accountants in Ghana. The study also examines the moderating role of the decision-makers’ financial situation on the quality ethics training–EDM relationship.

Survey data from 356 tax accountants were analyzed using the partial least squares structural equation modeling technique.

The results show that the two ethics systems influence EDM, but their extent of influence varies across the stages of EDM. Specifically, quality ethics training is a better predictor of EDM at the ethical issue recognition stage, whereas integrity-based climate is a better predictor of EDM at the ethical intention stage. The study also found that decision-makers’ financial situation predicts the ethical recognition stage of EDM but does not moderate the quality ethics training–EDM relationship.

This study recommends the concurrent deployment of quality ethics training and an integrity-based work climate to improve ethical behavior. Policymakers should also emphasize a work climate that promotes honesty, conscientiousness and ethical principles (integrity-based climate) to improve ethical intentions.

This study applied the interactionist theory by capturing the relative effects of two organizational ethics systems and an individual-level situational factor in a single model. To the best of the authors’ knowledge, this is the first study that tests the moderation effect of decision-makers’ financial situation on the ethics training–EDM relationship in a developing country context.

This paper aims to provide an overview of a social marketing intervention that aimed to increase physical activity (aligned to UN SDG 3) among adolescents in Bali, Indonesia.

Three sequential phases were followed to deliver the social marketing intervention. Phrase 1 (formative research) gained insights that guided a subsequent social marketing intervention. Phase 2 (pilot intervention) gathered preliminary results, to support the development of the final intervention. Phase 3 (intervention) evaluated the effectiveness of the two-month social marketing intervention.

The results from the intervention tested in this paper identified significant behaviour change in physical activity, demonstrating the effectiveness of the intervention. Furthermore, the paper identifies which intervention inputs contribute to behaviour change and which do not.

This paper describes the outcomes from an eight-week pilot programme that aimed to increase rates of physical activity for Indonesian adolescents and provides early evidence of impact.

This study found that providing adolescents with the opportunity to play team sports increases physical activity behaviour.

There is a lot of ground that needs to be made in terms of designing programs capable of achieving impact in the Global South. The approach reported in this paper can serve as a best-practice model for researchers wanting to drive lasting behaviour change to overcome known inequities in the Global South.

This paper aims to explore how critical digital and data literacies are facilitated by testing different methods in the classroom, with the ambition to find a pedagogical framework for prompting sustained critical literacies.

This contribution draws on a 10-year set of critical pedagogy experiments conducted in Denmark, USA and Italy, and engaging more than 1,500 young adults. Multi-method pedagogical design trains students to conduct self-oriented guided autoethnography, situational analysis, allegorical mapping, and critical infrastructure analysis.

The techniques of guided autoethnography for facilitating sustained data literacy rely on inviting multiple iterations of self-analysis through sequential prompts, whereby students move through stages of observation, critical thinking, critical theory-informed critique around the lived experience of hegemonic data and artificial intelligence (AI) infrastructures.

Critical digital/data literacy researchers should continue to test models for building sustained critique that not only facilitate changes in behavior over time but also facilitate citizen social science, whereby participants use these autoethnographic techniques with friends and families to build locally relevant critique of the hegemonic power of data/AI infrastructures.

The proposed literacy model adopts a critical theory stance and shows the value of using multiple modes of intervention at micro and macro levels to prompt self-analysis and meta-level reflexivity for learners. This framework places critical theory at the center of the pedagogy to spark more radical stances, which is contended to be an essential step in moving students from attitudinal change to behavioral change.

The purpose of this paper is to offer an accessible and interdisciplinary research strategy in organisational ethnography, called action ethnography, that acknowledges key concepts from action research and engaged and immersive ethnography. It aims to encourage methodological innovation and an impact turn in ethnographic practice.

A working definition of “action ethnography” is provided first. Then, to illustrate how an action ethnography can be designed by considering impact from the outset, the author draws on a study she is undertaking with a grassroots human rights monitoring group, based in England, and then discusses advantages and limitations to the approach.

The author suggests three main tenets to action ethnography that embrace synergies between action research and ethnography: researcher immersion, intervention leading to change and knowledge contributions that are useful to both practitioners and researchers.

This paper provides researchers who align with aspects of both action research and ethnography with an accessible research strategy to employ, and a better understanding of the interplay between the two approaches when justifying their research designs. It also offers an example of designing an action ethnography in practice.

Whereas “traditional” ethnography has emphasised a contribution to theoretical knowledge, less attention has been on a contribution to practice and to those who ethnographers engage with in the field. Action ethnography challenges researchers to consider the impact of their research from the outset during the research design, rather upon reflection after a study is completed.

This paper aims to identify and evaluate resolutions to key learning and teaching challenges in very large courses that involve practical mathematics, such as foundational finance.

A design-based research approach is used across three semesters to iteratively identify practical problems within the course and then develop and evaluate resolutions to these problems. Data are collected from both students and teachers and analysed using a mixed-method approach.

The results indicate that key learning and teaching challenges in large foundational finance courses can be mitigated through appropriate consistency of learning materials; check-your-understanding interactive online content targeting foundational concepts in the early weeks; connection points between students and the coordinator to increase teacher presence; a sustained focus on supporting student achievement within assessments; and signposting relevance of content for the broader program and professional settings. Multiple design iterations using a co-design approach were beneficial to incrementally improve the course and consider multiple perspectives within the design process.

This paper develops a set of design principles to provide guidance to other practitioners who seek to improve their own courses.

The use of design-based research and mixed-method approaches that consider both student and teacher perspectives to examine the design of very large, foundational finance courses is novel.

This study aims to examine the determinants of ethical decision-making (EDM) of professional accountants in Sri Lanka, drawing on Rest’s (1986) four-component EDM model. The level of corporate collapses and fraud, coupled with the high level of corruption in Sri Lanka, has highlighted the importance and the timely nature of this research in the EDM processes of Sri Lankan accountants.

Data was collected from a sample of 315 accountants through a questionnaire survey that included four written ethical vignettes and was analysed using partial least square-structural equation modelling techniques.

The findings revealed a significant relationship between ethical awareness and ethical judgement, providing support for Rest’s model. However, the study does not support Rest’s model on the direct relationship between ethical judgement and ethical intention. Intrinsic religiosity and moral intensity significantly influenced the ethical awareness of accountants. Several determinants including accountants’ age, education, intrinsic religiosity, organisational ethical culture, familiarity with the professional ethical code and moral intensity influenced ethical judgement. However, the findings did not report any significant relationships between the study’s variables and ethical intention.

The study adds to the existing literature by providing a bigger picture of how various determinants work together in one EDM model and demonstrating that the EDM of accountants is multifaceted. The new finding on an insignificant relationship between ethical judgement and ethical intention implies that the Rest’s EDM process may be mediated and moderated by other constraints blocking accountants’ intention to act due to various pressures in a corrupt society, Sri Lanka, where accountants operate.

This study aims to offer an overview of hospitality and tourism research on artificial intelligence (AI) and its impact on the industry. More specifically, this study examines hospitality and tourism AI research trends in hospitality and tourism customer service experience creation and delivery, service failure and recovery, human resources and organizational behavior. Based on the review, this study identifies the challenges and opportunities and provides directions for future studies.

A narrative synthesis approach was used to review the hospitality and tourism research on AI and its impact on various aspects of the industry.

AI and AI applications in customer service experience creation and delivery and its possible effects on employees and organizations are viewed as a double-edged sword. Although the use of AI and AI applications offers various benefits, there are also serious concerns over the ethical use of AI, the replacement of human employees by AI-powered devices, discomfort among customers and employees and trust toward AI.

The paper offers an updated holistic overview of AI and its implications in different facets of the hospitality and tourism industry. Challenges and opportunities are discussed to foster future discussions on the use of AI among scholars and industry professionals.

This paper aims to seek accounting graduates' perspectives on the demand for accounting in their workplaces, on the gaps in accounting education (AE), and on the future of the accounting profession, inspired by the new definition of accounting proposed by Carnegie et al. (2021, 2022, 2023a), to adopt a strong focus on sustainable development goals (SDGs) in AE to inculcate tertiary students with the skills that lead them to approach and apply accounting as a multidimensional technical, social and moral (TSM) practice.

The online qualitative survey was distributed to 100 randomly selected New Zealand accounting graduates in order to gather insights from their workplaces. All responses from the 30 graduates who completed the questionnaire underwent qualitative analysis using Leximancer software, which automatically identifies high-level concepts and insights and offers interactive visualizations without bias.

The graduates’ experiences underscore the ongoing significance of technical skills in the New Zealand workplace. They emphasized the lack of non-technical skills training, stressed the necessity of diverse business knowledge and highlighted the importance of automation and digital skills.

The implications for transforming AE involve adopting an activist approach to integrate a TSM perspective into teaching and learning and being open to an interdisciplinary approach to expose tertiary students to the impact of accounting on sustainable development, including collaboration with professional bodies for real-world experiences.

The importance of engaging with SDG-related narratives is stressed to stimulate further discussion, debate and research aimed at identifying practical solutions for AE as a facilitator for SDGs in realizing accounting as a TSM practice.

This study aims to examine the influence of accounting professionals’ Machiavellian behavior and ethical judgments on their intention to report fraudulent acts and also to examine the moderating effect of Machiavellianism on the relationship between professionals’ ethical judgments and whistleblowing intention, as well as the mediating effect of personal responsibility, personal costs/benefits and the seriousness of the questionable act on this relationship.

The data were collected via a survey sent to 201 Tunisian accounting professionals and analyzed using the structural equation method.

The results indicate that ethical judgments support the whistleblowing intentions among Tunisian accountants. However, this relationship is affected by Machiavellian behavior that minimizes whistleblowing. Furthermore, the results show that Machiavellianism is negatively associated with whistleblowing intention and has an indirect effect on whistleblowing through perceived personal benefit and the seriousness of the questionable act.

Examining the ethical ideologies that may affect whistleblowing, including Machiavellianism and ethical judgment, in the Tunisian context contributes to the literature on the accounting profession in the Middle East and North Africa. The results of this study could raise awareness among policymakers and regulators in developing countries, particularly in Tunisia, to value whistleblowing as a mechanism for detecting and controlling organizational misconduct and enact regulations that encourage accounting professionals to report fraudulent acts while protecting them.