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The aim of this paper is to theorize on and empirically extend the understanding of the adoption of codes of ethics within the context of family firms. The authors contend that in family firms the adoption of code of ethics is a process emerging from social interaction.

Through a multiple case study design the authors analyze family firms that have not yet adopted a code of ethics and untangle the process that could potentially lead to that choice.

The authors’ main finding suggests that the institutional context impacts on the adoption of codes of ethics. Furthermore, in first generation the adoption of codes of ethics is hindered by the presence of the founder and the existence of strong family ties. In subsequent generations as founder centrality is reduced the owning-family considers more the possibility to adopt such codes to preserve the family's reputation in the local community.

First multiple views also from external stakeholders could be added; second, an international perspective using cross-country cases could add more nuances on how cultural and institutional aspects shape the adoption of codes of ethics differently across national contexts.

The authors’ findings inform family business owners on the importance of adopting code of ethics to support the formalization of the family value system.

The authors advance the debate on codes of ethics in family firms by disentangling the process through which those codes may be adopted to institutionalize and formalize the family values, history and tradition.

Purpose – The purpose of this chapter is to discuss the roles of ethics and wisdom in knowledge economies and specifically the place of ethics and wisdom in social research in knowledge economies.

Approach – It does this through examining traditional theories of ethics, their application in the context of research ethics, and the origins of the current institutional ethics approval regimes. The limitations of consequentialist and deontological approaches to ethics in social research are articulated, as is the rise of neo Aristotelian virtue ethics – to which wisdom is integral. Questions are posed about several high-profile cases of past social research, and the extent to which these might be considered both unethical and unwise. Attention is then given to the place of wisdom in the practice of social research. Aristotle presents practical wisdom as an executive virtue that coherently integrates intellectual and ethical virtues to create deliberative excellence.

Findings – Practical wisdom is thus seen as a way of performing as an educated, skilled, and ethical social actor with carefully constructed predispositions which automatically seek excellence and well-being. Furthermore, a wise social researcher considers the needs of others carefully to try to find the right thing to do, but in understanding others emotionally, intellectually, or otherwise, is not manipulative. The conclusion poses the question as to how practical wisdom might be developed applied to the practices of contemporary social research.

This chapter considers viable and nonviable methods for corruption and ethics reform. Among the different types of methods considered are: vision and values based methods; win-win incentive and ethics networking methods; power-based top-down compliance and bottom-up whistle-blowing methods; alternative institution building methods; and, social movement methods. The chapter analyzes how the different types of methods can be more and less viable depending upon the specific multilevel situational factors related to micro individual, meso organizational, and macro institutional level, political-economic, and cultural obstacles to corruption and ethics reform.

Do Multinational Enterprises (MNEs) implement managerial strategies oriented towards Sustainable Development (SD) to respond to an essentially marketing issue? The article answers this question by showing that the commitment to SD implies an evolution of the marketing paradigm towards some more responsible marketing. More precisely, this commitment implies a vision of marketing in terms of competences, focusing mainly on the translation of SD values into customer benefits that might bring a lasting competitive advantage. It presupposes a genuine integration into the companies’ marketing strategies and implies that an essential boundary is set, satisfying customers and maintaining and improving the balance of the quality‐price‐services ratio in the commercial offer on the market.

Image-based researchers have previously noted the failure of institutional ethics guidelines and frameworks to adequately address the issues and methodologies used in visual research, citing a need for more creative and flexible approaches. Screen scholars work with traditional (non-visual) data sources, human subjects, visual data, and colleagues. This produces a range of ethical issues which are not addressed by institutional frameworks, based as they are on individualism and utilitarian ideals. Drawing on the ideas of Johann Neem and Savannah Dodd, this chapter suggests the need to shift our research practices towards a more collective, reflective, and empathetic mode of working.

In this paper, we present a conceptual and terminological system – what we term the ‘Comprehensive Integrity Framework’ – capable of applying to both personal and institutional integrity, and to different levels of institutions (including sub-institutions and institutional complexes). We distinguish between three sorts of integrity: consistency-integrity (whether the agent’s acts accord with her claimed values); coherence-integrity (whether the agent’s character and internal constitution accord with her claimed values); and context-integrity (whether the agent’s environment facilitates her living up to her claimed values). We then employ this conceptual system to explore similarities, differences and overlaps between personal and institutional integrity, drawing in particular on moral philosophic work on personal integrity (on the one hand) and on ‘integrity systems’ and public administration approaches to institutional integrity (on the other).

The purpose of this paper is to set the groundwork for a new methodological movement. The author claims that methodological strategies must take as their object the laws with found sexual identity, or rather should be “fucking with” law by creatively confronting, occupying and agitating limiting ethical frameworks that control access to the field. The movement is ethnographic, since it finds research ethics and “straight” academic space to be where these rules are the most harmful in limiting access to the field, for female researchers, in particular.

The approach (but also to some extent the target) is on Deleuzian and post-Deleuzian’s philosophy, whose theoretical leaps have sought to shift and cause slippage in laws of sexual identity. However, when these laws are tested by researchers proposing to access the field, specifically ethnographically and autoethnographically, it is clear they have not “slipped” at all. This is clear through the questions raised by ethics committees. Fucking law, therefore, becomes a methodological movement intimately connecting ethical agendas and sex as an encounter in the field.

The author claims that the methodological movement of “fucking” law captures, or at least attempts to capture, the slipperiness of the body, the encounter, the research project and sex itself. The movement, “fucking law”, is essential in agitating and occupying the limiting institutional research agendas and their ethical frameworks.

The implications of “fucking law” will be necessarily unpredictable, but the main practical and connected social implication is questioning as to why more women are not practically questioning arguably one of the biggest questions: the ethics of sexuality. Fucking law argues for the questioning of these laws with bodies, and experimenting with philosophies which underpin and create institutional ethical rules.

This is the first work of its kind by a female autoethnographer challenging the ethics of sexuality, arising from a participatory field project. It also evaluates and confronts the ethics of the field as a whole: from the researcher herself, to her academic environment and sexual life, to the field itself and the writing up of the project.

The purpose of this paper is to investigate whether the ethics and accountability environment influences the voluntary assurance demand for integrated reports through the lens of institutional theory.

This study used an international sample of 192 companies that have registered in the International Integrated Reporting Council’s (IIRC) early examples database and that published integrated reports during the years 2011–2016. Binary logistic regression as well as Instrumental Variables (IV) regression with Probit and GMM estimators were employed to test the proposed hypotheses.

The results confirm that assurance of integrated reports serves as a response to the absence or incompetence of formal and informal institutions that facilitate private contracting. Specifically, the authors found that firms tend to assure their integrated reports in business environments that are characterized by weaker ethical behaviors, less effective boards, poorer auditing and reporting standards, and insufficient protection of the rights of minority shareholders by the legal system.

This study responds to the research calls upon integrated reporting assurance by investigating the underlying drivers of and motives for voluntary assurance on integrated reports.

The findings provide practical implications for firms, regulators and assurance firms. Firms can utilize the results of the study in determining their corporate policies and strategies regarding whether to undertake assurance on integrated reports. Regulators can also consider the results in shaping and improving the institutional ethical and accountability environment of their countries. Further, assurance firms can use these results to help position themselves and guide their market entry decisions.

This study adds to the understanding of institutional factors that impact the assurance of integrated reports which has been rarely examined by prior research. In particular, this is one of the few attempts to examine the link between institutional ethics and accountability environment and the voluntary assurance demand in an international context.

Tourism researchers, like those in other fields, are subject to multiple ethical dilemmas. Consequently, scholars in the field have called for researcher reflectivity, and specifically ethical reflexivity. Based on this it is recognized that when conducting research merely meeting procedural ethics requirements may not be sufficient. Rather, there is a need to move beyond procedural ethics to capture ethics in practice and to critically recognize what it takes to be ethical when undertaking research. This reflective chapter contributes to the discussion on research ethics in tourism by sharing critical reflections on the ethical journeys of the chapter authors, all of who, in differing ways, study sensitive topics. As such, the chapter draws on work looking at sensitive content on social media, disabled children, sex, and bestiality. The chapter highlights the ongoing and responsive approach to being ethical adopted by these researchers. The chapter reveals how ethical issues and challenges unique to the individual researcher were navigated in practice. Overall, the chapter challenges researchers to be ethical in their research rather than simply conform to research ethics procedural requirements. It calls on researchers to engage in critical and adaptive thinking while balancing radical and traditional approaches to ethics.