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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.

Family farms, in which business and family life are intricately interwoven, offer an interesting context for better understanding the interdependence between the family and business system. Many family farms struggle to survive, and the succession process is a key period in which the low returns on investment become evident but also the emotional attachment of the family to the farm and the willingness to transfer the business to the next generation. We take the perspective of non-succeeding siblings since they are crucial for a successful succession but their role and position in this process is far from clear. This study will help to increase our knowledge of how fairness is perceived by non-successors and of the impact of perceived (in)justice on the family business system.

To analyze the effect on sibling relationships of an unequal outcome of the succession process, we choose the family farm context. We used interview data from multiple family members from several family farms in the Netherlands in different stages of succession. We utilized a framework based on justice theory to analyze perceptions of fairness among non-succeeding siblings. The central research question for this study is as follows: How do non-succeeding siblings perceive justice with regard to family firm succession?

The acceptance of the outcomes of the succession process by non-succeeding siblings is influenced by their perception of the fairness of the process itself and decisions made by the incumbent and successor with regard to these outcomes. It seems that stakeholders who occupy multiple roles with conflicting justice perspectives handle these contradictions with the help of an overarching goal—in this study, preserving the continuity of the family farm—and by prioritizing and adjusting the justice perspectives accordingly. The findings further show that both distributive justice and procedural justice are important and interact with each other.

Our study contributes to the literature by applying the theoretical framework of distributive and procedural justice to the context of family farm succession. This helps us to understand the position of non-succeeding siblings and their role and position in the succession process, which is important because sibling relationships have a significant impact on family harmony, with potential consequences for the business as well.

This paper aims to present a theoretical framework which reveals the relationship between job evaluation (JE) and the development of fair wage structure from the organizational justice (OJ) perspective. It focuses on analyzing the dimensions of job-based pay structure and the use of multifaceted construct of OJ (procedures, distribution and interaction) to determine how the perceived justice of JE's multi-levels construct contributes to achieve the fairness of wage structure.

This paper adopts an analytical descriptive approach in terms of explaining the perspectives and viewpoints related to the analysis. This paper is based on examining a theoretical framework provided by the authors based on a theoretical review of literature and a set of empirical evidences.

The design of a hierarchical wage structure counts on the multidimensional approach of JE which consists of three dimensions (processes, outcomes and social system). In addition, the determination of wage structure fairness is dependent on the assessment of the perceived justice of: JE's procedures, wages distribution and management's treatment with its employees.

This study provides a new theoretical contribution in studying the relationship between JE and the design of fair wage structure. This contribution can be regarded as a theoretical foundation for conducting some empirical and comparative studies in the future. The study affords directive mechanisms to policymakers in order to enhance the fairness of the wage structure across the state.

Doxing refers to the intentional public release by a third party of personal data without consent, often with the intent to humiliate, intimidate, harass, or punish the individual concerned. Intuitively, it is tempting to condemn doxing as a crude form of cyber violence that weaponizes personal data. When it is used as a strategy of resistance by the powerless to hold the powerful accountable, however, a more nuanced understanding is called for. This chapter focuses on the doxing phenomenon in Hong Kong, where doxing incidents against police officers and their family members have skyrocketed since 2019 (a 75-fold increase over 2018). It contends that doxing for political purposes is closely related to digital vigilantism, signifying a loss of confidence in the ruling authority and a yearning for an alternative form of justice. The chapter therefore argues that public interest should be recognized as a legal defense in doxing cases when those discharging or entrusted with public duty are the targets. Equally, it is important to confine the categories of personal data disclosed to information necessary to reveal the alleged wrongdoer or wrongdoing. Only in this way can a fair balance be struck between privacy, freedom of expression, and public interest.

This study investigates which dimensions of the management control system (MCS) increase the perception of organizational justice and reduce unethical behavior in the perception of managers. The purpose of this paper is to validate the theoretical model of the study of Langevin and Mendoza (2012), testing the theoretical hypotheses formulated by the authors.

A survey was performed in companies listed among the Best and Largest of Exame Magazine, and the sample is composed of 102 respondents of the research, which consists of 41 assertions.

The results of the structural equation modeling show that the definition of objectives increases the perception of procedural justice, but the same was not observed regarding the remuneration of the managers. Likewise, disregarding aspects that are uncontrollable by managers in performance evaluation does not lead to the perception of procedural and distributive justice. However, feedback quality leads to the understanding that the MCS is fair. Perception of procedural and distributive justice was also observed in the use of multiple measures of performance by the company.

Other factors that have not been investigated may interfere with and contribute to the reduction of unethical behavior (budget slack and data manipulation).

The only variable that interferes in the reduction of unethical behavior is feedback quality. The non-confirmation of all the hypotheses instigates the replication of the research in other contexts for empirical validation of the theoretical model of Langevin and Mendoza (2012).

Over the past decade, an increase in the numbers of women prosecuted, sentenced and imprisoned for drug-related offences has prompted concern and debate amongst criminal justice practitioners and policymakers. The female prison population in Southeast Asian countries is high compared to other regions. The direction of national drug policies and law enforcement are critical determinants of this situation. This chapter discusses the trends in the illicit drug market, the different types of policy responses, and the impacts on correctional services in the region. It provides an overview of women prisoners’ profiles, their backgrounds and their involvement in drug-related crimes. Key issues relating to the treatment of women in Southeast Asian prisons are analysed and addressed through the lens of the relevant provisions of the United Nations Rules for the Treatment of Women Prisoners and Non-custodial Measures for Women Offenders.

This study aims to introduce an alternative model, “volatility, uncertainty, complexity and ambiguity (VUCA), Virtue and Vice” (3V’s), to unleash leadership skills, promote organisational collaborative change and impact sales performance during an unprecedented crisis.

The methodology outlines action research based on the 3V’s model and its application in an international business-to-business sales organisation during Covid-19. It explores alternative paths informed by play-at-work and Plato’s philosophy applied to work-based-learning. Each action/iteration adds to the model, which becomes more likely appropriate for various situations.

The 3V’s boosted change implementation and improved sales performance. The 3V’s conceptualised an invitation to immerse oneself in the constant “river of change” (VUCA) and a means of understanding the role of leadership in navigating this change by embracing simple rules: searching for justice (Virtue) and overcoming the barrier of public opinion (Vice).

The 3V’s model is grounded in leadership literature and a sole application, providing real international data relevant to organisations and leaders. This has yet to be evaluated further.

3V’s can enhance the understanding of a leading collaborative change and re-frame team dynamics in post-pandemic times for the broader public.

The approach advocated is a practice of “swimming alongside the team”, which should enable empowerment and collaboration rather than a top-down direction. Focussing on leaders who are moral people, this approach becomes a differentiator in a digital world.

This study examines Plato’s philosophy, play-at-work and other leadership theories in a model which prepares organisations to respond to crisis by providing the ability to reflect on human aspects and straightforward, transferable skills.

This paper aims to identify what are the moderating factors affecting the relationship between firms’ adoption of international financial and reporting standards (IFRS) and the firm’s opacity.

This study uses the meta-analysis methodology from Hunter et al. (1982) to find if the mere IFRS adoption reduces firm’s opacity and a meta-regression from Stanley and Jarrell (1989) to identify the moderating factors that may influence this relationship.

Contrary to previous studies, this study finds a low, negative and nonsignificant correlation between IFRS adoption and firms’ opacity, but this relationship depends on the geographical region. Using 34 results from 28 studies from different continents published between 2005 and 2018 this study finds that IFRS adoption reduces opacity in countries with common law (COML) and with more authorities’ oversight and power to enforce the rules.

This study finds two institutional commonalities between different previous studies that intend to assess the impact of the IFRS adoption upon firms’ opacity: the legal system and the authorities’ oversight power.

Assessment gamification, which refers to the addition of game elements to existing assessments, is commonly implemented to improved applicant reactions to existing psychometric measures. This study aims to understand the effects of gamification on applicant reactions to and measurement quality of situational judgment tests.

In a 2 × 4 between-subjects experiment, this study randomly assigned 315 people to experience different versions of a gamified situational judgment test, crossing immersive game elements (text, audio, still pictures, video) with control game elements (high and low), measuring applicant reactions and assessing differences in convergent validity between conditions.

The use of immersive game elements improved perceptions of organizational technological sophistication, but no other reactions outcomes (test attitudes, procedural justice, organizational attractiveness). Convergent validity with cognitive ability was not affected by gamification.

This is the first study to experimentally examine applicant reactions and measurement quality to SJTs based upon the implementation of specific game elements. It demonstrates that small-scale efforts to gamify assessments are likely to lead to only small-scale gains. However, it also demonstrates that such modifications can be done without harming the measurement qualities of the test, making gamification a potentially useful marketing tool for assessment specialists. Thus, this study concludes that utility should be considered carefully and explicitly for any attempt to gamify assessment.

The purpose of this paper is to try to reach the main factors that could put national security at risk as a result of government cloud computing programs.

The paper adopts the analytical approach to first lay foundations of the relation between national security, cybersecurity and cloud computing, then it moves to analyze the main vulnerabilities that could affect national security in cases of government cloud computing usage.

The paper reached several findings such as the relation between cybersecurity and national security as well as a group of factors that may affect national security when governments shift to cloud computing mainly pertaining to storing data over the internet, the involvement of a third party, the lack of clear regulatory frameworks inside and between countries.

Governments are continuously working on developing their digital capacities to meet citizens’ demands. One of the most trending technologies adopted by governments is “cloud computing”, because of the tremendous advantages that the technology provides; such as huge cost-cutting, huge storage and computing capabilities. However, shifting to cloud computing raises a lot of security concerns.

The value of the paper resides in the novelty of the topic, which is a new contribution to the theoretical literature on relations between new technologies and national security. It is empirically important as well to help governments stay safe while enjoying the advantages of cloud computing.