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This focal chapter deals with the understanding of important ethical theories used in executive moral reasoning such as teleology, deontology, distributive justice and corrective justice, virtue ethics versus ethics of trust, from the perspectives of intrinsic versus instrumental good, moral worth versus moral obligation, and moral conscience versus moral justification. Ethical and moral reasoning will power executives to identify, explore, and resolve corporate moral dilemma, especially in the wake of emerging gray market areas where good and evil, right or wrong, just or unjust, and truth and falsehood cannot be easily distinguished. We focus on developing corporate skills of awareness of ethical values and moral imperatives in current otherwise highly commoditized and turbulent human, market, and corporate situations. The challenges of morality are multifaceted and diverse. Professionals usually have self-discipline and self-regulation abilities, ego strength, and social skills. Morality in the professions is not concerned with the issues of rudimentary socialization; rather, the issues involve deciding between conflicting values, where each value represents something good in itself. There are problems in both knowing what is right, good, true, and just on the one hand, and on the other hand, in doing what is right and avoiding wrong, doing good and avoiding evil, and being fair and just while avoiding being unfair and unjust. Several contemporary cases will illustrate the challenging dimensions of ethical and moral reasoning, moral judgment and moral justification embedded in executive decision processes, and corporate growth and profitability ventures.

To build public trust in the accounting profession, previous research studies have stressed the need for ethics education. This present research aims to investigate the effects of teaching ethics using the ethics education toolkit (EET) developed by the International Accounting Education Standards Board on accounting students’ moral judgment.

An experimental design was used to determine the effects of teaching ethics using the EET on moral judgment. Data were obtained using the multidimensional ethics scale questionnaire and analysed with multiple linear regression. Factor analysis was performed to obtain the four moral philosophies defined in the literature.

The results confirm that use of the EET improves the moral judgment of accounting students. The influence of utilitarianism and relativism on moral judgment was reduced, while the students’ ability to recognise violating an unwritten contract as an unethical act was improved. Contrary to expectations, the influence of justice on moral judgment decreased.

The study may benefit academics by showing positive outcomes of EET use. The EET is a well-developed teaching tool, also suitable for educators insufficiently qualified to develop their own ethics courses or facing time constraints.

The EET was developed to support implementation of ethics education in programmes for professional accountants. By investigating the applicability and effects of the tool in higher education, this study aims to develop moral judgment in accounting students before they enter the accounting profession.

A fundamental problem for intelligent manufacturing is to equip the agents with the ability to automatically make judgments and decisions. This paper aims to introduce the basic principle for intelligent crowds in an attempt to show that crowd wisdom could help in making accurate judgments and proper decisions. This further shows the positive effects that crowd wisdom could bring to the entire manufacturing process.

Efforts to support the critical role of crowd wisdom in intelligent manufacturing involve theoretical explanation, including a discussion of several prevailing concepts, such as consumer-to-business (C2B), crowdfunding and an interpretation of the contemporary Big Data mania. In addition, an empirical study with three business cases was conducted to prove the conclusion that our ideas could well explain the current business phenomena and guide the future of manufacturing.

This paper shows that crowd wisdom could help make accurate judgments and proper decisions. It further shows the positive effects that crowd wisdom could bring to the entire manufacturing process.

The paper highlights the importance of crowd wisdom in manufacturing with sufficient theoretical and empirical analysis, potentially providing a guideline for future industry.

This research aims to study budgetary slack from a behavioural perspective, especially examining the effect of gender and code of ethics on budgetary slack ethical judgment.

This study adopts the experimental method of 2 × 3 between-subjects mixed factorial design with 102 participants to test the hypotheses. The participants are undergraduate and postgraduate accounting students at a major university in Indonesia.

The results show that gender affects budgetary slack ethical judgment, in which women judge budgetary slack as more unethical than men. Additionally, the results indicate that individuals consider budgetary slack more unethical when a code of ethics is present than when it is absent.

This study contributes to the management accounting literature and behavioural research by understanding budgetary slack from an ethical perspective. Additionally, this study contributes to ethics literature by identifying the effect of gender and code of ethics on budgetary slack righteous judgment.

The main objective of the present study is to explore whether there are variations in the employment of evaluative language resources by male and female writers. More specifically, the study focuses on variations, if any, that can be attributed to difference in gender.

The study compared and contrasted forty recommendation letters written by male academics to the same number of letters written by female recommenders. The study uses both quantitative and qualitative approaches.

The investigation of three attitudinal resources in letters of recommendations showed that the most employed resource was the judgment sub-system. The appreciation domain was in the second position, and the least frequent was the affect. The results also revealed no statistically significant variations in attitude sub-systems: Affect and appreciation as the writers in both groups (males and females) employed almost the same options in each. In respect with judgment, however, the analysis explored significant differences between the two sets as male academics used more judgment resources than females.

The main contributions of this study may be as follows: first, it is one of very few studies drawing on the attitude-category of appraisal system, as an analytical tool to examine gender differences in recommendation letters very particularly on the ones written by non-native speakers of English. Second, the gender factor is central in the genre of the recommendation letters and hence researchers should be cognizant of its role as certain variations might be impacted by it. Third, the lists of tokens can be offered as heuristics for academics to have most common words or phrases to use in their letters. Finally, the findings can hopefully bear some important pedagogical implications, very specifically for novice and non-native academic writers of recommendations letters.

The purpose of this study was to explore the relationship between entrepreneurial passion for founding firms (EPFF) and persistence in venture start-ups and to examine the mediating role of searching and scanning alertness, association and connection alertness and evaluation and judgment alertness (i.e. entrepreneurial alertness).

Using a three-way parallel mediation involving searching and scanning alertness, association and connection alertness and evaluation and judgment alertness, on data from 342 serial entrepreneurs from Nigeria, the authors examined the influence of EPFF on persistence in venture start-ups, through a parallel mediation involving searching and scanning alertness, association and connection alertness and evaluation and judgment alertness.

The authors find that EPFF was not significantly related (positive) to persistence in venture start-ups, but that searching and scanning alertness, association and connection alertness and evaluation and judgment alertness mediated the path through which EPFF impacts persistence in venture start-ups. Thus, entrepreneurial alertness is relevant in explaining the relationship between EPFF and persistence in venture start-ups in Nigeria.

The findings of this study highlight the relevance of EPFF and alertness in explaining persistence in venture start-ups in Nigeria.

This paper studies early stages of actor mobilization for institutional change within Swedish esports.

The authors employ interpretative phenomenological analysis.

The authors’ findings explain how actors become motivated to act in critical reflections linked to conflicting legitimacy judgments and emotionally charged personal struggles. Moreover, the findings show how, as actors get activated in collective action, they identify efficacy lines around valid domains and experience emotionally charged collective endeavors. Furthermore, the findings explain how particularities in early experiences project legitimacy aspirations that orient collective action toward validity ends and particular values and ideals shaping actors' grassroots movements.

This study adds to legitimacy and institutional change theory through individual actors' perspectives, providing key insights into how they are motivated, activated, and oriented. This study is the first to investigate grassroots activists' personal stories in esports.

This study aims to determine the factors that influence ethical banking behavior among millennials and Gen-Z in Malaysia.

A stratified sample of 525 millennials and Gen-Z of Malaysian banking customers was used. Extended ethical decision-making (EDM) model was tested using partial least square-structural equation model for the analysis.

The findings indicated that the engagement of millennials and Gen-Z in ethical banking is influenced by factors such as intention, judgment and awareness, which shaped both generations’ ethical banking behavior.

This study could be a central reference point and assist banking institutions in understanding the preferences of millennials and Gen-Z.

This study extends the previous EDM model that focused solely on consumer's belief systems. Three aspects differentiate this paper and contribute to its originality, namely, the uniqueness of millennials and Gen-Z behavior, incorporating new variables along with the EDM models and study in Malaysian context.

This paper adds to the ongoing debate on judgements, opportunity evaluation and founder identity theory and shows that founders vary in their prioritisation and combination of judgement criteria, linked to their respective social founder identity. It further reveals how this variation among founder identity types shapes their perception of distinct entrepreneurial opportunities and the forming of first-person opportunity beliefs.

This study uses a qualitative approach by presenting three business scenarios to a sample of 34 first-time founders. It adopts a first-person perspective on their cognitive processes during the evaluation of entrepreneurial opportunities using verbal protocol and content analysis techniques.

The theorised model highlights the use of similar categories of judgement criteria by individual founders during opportunity evaluation that followed two distinct stages, namely search and validation. Yet, founders individualised their judgement process through the prioritisation of different judgement criteria.

The authors provide new insights into how individuals individuate entrepreneurial opportunities through the choice of different judgement criteria that enable them to develop opportunity confidence during opportunity evaluation. The study also shows that first-time founders depict variations in their cognitive frames that are based on their social identity types as they assess opportunity-related information and elicit variations in reciprocal relationships emerging between emotion and cognition. Exposing these subjective cognitive evaluative processes provides theoretical and practical implications that are discussed as well.

This article aims to elaborate the context-sensitive nature of credibility assessment by examining how such judgments are made in online discussion in times of uncertainty caused by Finland's intent to join the North Atlantic Treaty Organization (NATO) in spring 2022.

The empirical findings draw on the qualitative content analysis of 3,324 posts submitted to a Finnish online discussion in February–March 2022. It was examined how the participants of online discussion assess the credibility of information sources referred to in debates on the NATO membership. It is assumed that the believability of the author of information is indicative of his or her expert power, for example based on the credentials of a scholar, while the credibility of information content, for example the provision of factual evidence is indicative of the source's informational power.

Political decision-makers, particularly the President of Finland were assessed as most credible information sources, due to their access to confidential knowledge and long-time experience in politics. The credibility assessments differed more strongly while judging the believability of researchers. On the one hand, their expertise was praised; on the other hand, doubts were presented about their partiality. Fellow participants of online discussion were assessed most negatively because information sources of these types are associated with low expert and informational power.

As the study concentrated on credibility assessments made in a Finnish online discussion group, the findings cannot be extended to concern the credibility judgments occurring information in other contexts.

The study is among the first to characterize the role of expert and informational power in credibility assessment in times of uncertainty.