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A proposed typology of moral exemplars in business highlights instances selected to illustrate standards for inclusion. The typology distinguishes among champions, heroes, and saints as different kinds of business exemplars. The typology reflects variations in both specific decision conditions and moral value emphases of business actors. The typology also differentiates moral exemplars from moral neutrals (i.e., amoral actors) and moral sinners (i.e., moral value scofflaws). The objective is to advance understanding of moral character and moral courage in business settings.

The methodology combines original conceptual argument and brief case summaries taken from available literature. The chapter is not a systematic survey of literature but cites key works. Construction of the typology involved iteration between conceptual development and case interpretation.

The chapter separates business cases into private business and public business, and applies Adam Smith’s distinction between citizenship and good citizenship. An additional distinction is made between extreme conditions and normal conditions. Moral heroism in business is restricted to life-and-death or strongly analogous situations in extreme conditions such as hazardous whistleblowing. Moral sainthood in business involves extreme maximization of a single value going far beyond simple compliance with legal requirements and typical ethical norms – Smith’s definition of citizenship. Moral championing in business concerns some degree of lesser self-sacrifice in defense of important values reflecting Smith’s definition of good citizenship.

The chapter is a selection of literature undertaken in iteration with the conceptual development effort. The original research aspect of the chapter is thus quite limited. The author is not positioned to judge the accuracy of published information, for or against a particular instance. The classifications thus depend on whether the instance would, if the generally reported facts are basically accurate, serve as a reasonable illustration of standards for inclusion. Criticisms have been made concerning some of the instances discussed here.

The emphasis is on providing standards for defining moral exemplars for business to suggest how much can be accomplished in business through moral influence.

The conceptual contribution is original, although drawing on the philosophical literature debate about saints and heroes. The chapter treats exemplar as the overarching construct, separated into three kinds: heroes, saints, and champions. Sinner is implicit in the notion of saint. The chapter adds moral champions and moral neutrals to isolate moral heroism. The cases exist in the literature, but have been combined together here for the first time.

In order to portray the ethical and social responsibility implications of marketing potentially harmful products to vulnerable consumers in less developed countries, newly emerging democracies, and in newly industrializing countries, presents a descriptive model depicting relationships between the individual manager, the global company, the home market environment, the host market environment, the global business environment, and the target customer abroad. The model shows how these different influences may act on a manager to shape the ethical character of decisions affecting overseas consumers. Lays a conceptual basis for the argument presented in part two, supporting the need for moral champions. Recognizes and refutes counter‐arguments, assesses managerial implications and, in conclusion, outlines an agenda for future research.

How is moral legitimacy established in pluralist contexts where multiple moral frameworks co-exist and compete? Situations of moral multiplexity complicate not only whether an organization or practice is legitimate but also which criteria should be used to establish moral legitimacy. We argue that moral legitimacy can be thought of as the property of a dynamic dialogical process in which relations between moral schemes are constantly (re-)negotiated through dynamic exchange with audiences. Drawing on Boltanski and Thévenot’s ‘orders of worth’ framework, we propose a process model of how three types of truces may be negotiated: transcendence, compromise, antagonism. While each can create moral legitimacy in pluralistic contexts, legitimacy is not a binary variable but varying in degrees of scope and certainty.

The purpose of this study is to segment the consumer Gulf market based on actionable and strategy yielding marketing variables (i.e. ethical orientations, trust, opportunisms and Machiavellianism).

Consumers from Saudi Arabia, Oman and Kuwait were asked to complete a survey which incorporated scales to measure consumers' ethical beliefs, Machiavellianism, ethical orientation, opportunism, trust, as well as demographic classification questions. Specifically, every attempt was made to have a broad distribution across the demographic categories of gender, age and education. Participation in the study was restricted to citizens of their respective nations. Local “data captains” were selected in each nation and trained in data collection techniques by two of the study's authors. Of the 598 questionnaires distributed, a total of 365 usable surveys were yielding an overall response rate of 61 percent. A multistage clustering approach was incorporated in order to identify the unique ethical consumer segments.

The analysis resulted in three distinct segments/clusters: “Principled Purchasers”, “Suspicious Shoppers” and “Corrupt Consumers”. Members of the Principled Purchasers segment tended to be less Machiavellianistic, less opportunistic, more trusting of others, less relativistic, more idealistic and perceived questionable actions in a negative light. Suspicious Shoppers were less trusting, tended to proceed with caution in their dealings, were somewhat opportunistic but placed a high emphasis on ethical behavior. Like the Suspicious Shoppers, the Corrupt Consumers were not trusting individuals. Unlike Suspicious Shoppers, however, Corrupt Consumers were Machiavellianistic, took advantage of opportunities, were not ethically oriented and were more likely to act in an unethical manner.

Future studies should attempt to obtain data from a more diverse sample in the Middle East. Social desirability bias may have been a factor in response to some of the questions resulting in respondents providing the socially desirable response in order to appear ethical. Future studies should examine the inclusion of measures for controlling such bias.

Companies should alter their marketing approach depending upon the segment being targeted. Companies focusing on “Principled Purchasers” should emphasize customer satisfaction and honesty in their transactions. “Suspicious Shoppers” are best appealed to by companies who can create a mutually satisfying relationship in which both parties benefit. In conducting business with “Corrupt Consumers”, international marketing managers must be aware of situations in which this group might try to exploit or deceive the firm, such as used or altered returns, product theft, illegal consumption or other immoral/illegal activities; all of which are costly to the organization and, ultimately, the general public at large.

Despite the socio‐economic similarities among Gulf countries (levels of income, market size, religion, language, etc.), important micro level differences exist and are often overlooked. Ignoring such differences may steer multinational firms towards the adoption of a simple and less expensive standardized marketing strategy across the region.

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.

Project-based organizations (PBOs) face challenges to enhance employee work engagement because of dynamic and constant role configuration. Accordingly, this study aims to explore how ethical leadership enhances employee work engagement from a sensemaking perspective.

This study used a questionnaire-based quantitative research design to collect data from 194 full-time employees in PBOs. The data were analyzed via partial least squares-structural equation modeling (PLS-SEM) technique to test hypotheses.

The findings show a positive relationship between ethical leadership and work engagement. Additionally, the relationship between ethical leadership and work engagement is mediated by two sensemaking mechanisms, i.e. goal commitment and prosocial.

This study deepens the understanding of how ethical leadership enhances work engagement in PBOs by providing two sensemaking mechanisms. By exploring the sensemaking process through which ethical leaders help employees construct identity, the findings contribute to the current literature on how ethical leadership enhances work engagement in PBOs.

The purpose of this study is to understand the development of social capital in an Arab business environment, and provide an in-depth description of the nature and role of three key Arabic business relationship characteristics (ehsan, et-moone and wasta), their impact on each other and key influencing factors.

A qualitative research design was used, in which face-to-face semi-structured interviews were conducted with innovation teams (22 team members) at six industrial small and medium-sized enterprises in Saudi Arabia. The interviews were recorded and transcribed, then analyzed (thematic coding) through NVivo.

The findings suggest that wasta, ehsan and et-moone align closely with the three social capital dimensions (structural, cognitive and relational); thus, developing these three relationship characteristics most likely results in developing social capital. The findings also expand the description of the three business relationship characteristics. Moreover, ehsan, et-moone and wasta appear to influence each other, and are affected by other factors such as an individual’s age and position, and the duration of the relationship. Ehsan has a positive influence on the development of et-moone, while the existence of et-moone appears to be necessary for the establishment of wasta-capital. A high level of ehsan might influence the relationship between et-moone and wasta-use and limit the negative usage of wasta.

International managers can improve the level of ehsan in their organizational and business relationships through assigning incentives and playing the role of moral champion to encourage ehsan behavior. Managers aiming to increase et-moone may choose team members with a high level of ehsan, emphasizing the development of personal relationships, and providing opportunities for socialization both inside and outside the workplace. A high level of ehsan and et-moone will assist managers to develop and use wasta.

This study makes a threefold contribution to the literature. First, it provides an expanded description of the three Arabic business relationship characteristics and how they align closely with the dimensions of social capital. Wasta aligns with the structural dimension and ehsan aligns with the cognitive dimension, while et-moone aligns closely with the relational dimension. Second, it suggests and shows how the three relationship characteristics might interact with each other. Ehsan appears to influence et-moone, and also the relationship between et-moone and wasta. Et-moone appears to have a positive influence on wasta use. Third, the findings also indicate that there might be other factors (e.g. age and position) that influence the interactions between the three business relationship characteristics.

An assessment of Axel Honneth’s reception and appropriation of Hegel’s theory of normative reconstruction as presented in his Freedom’s Right (Columbia University Press, 2014).

A comparative assessment of Honneth’s and Hegel’s approach to normative reconstruction focusing on three basic issues: general methodology, understandings of the logic and program of the Philosophy of Right, and analyses and assessments of modern market societies as detailed in Hegel’s account of civil society (bürgerliche Gesellschaft).

For Honneth, normative reconstruction consists in reworking modes of social rationality already realized in modern institutions. By contrast, Hegel is shown to advance an approach to reconstruction in which an account of social rationality is properly fashioned only in the reconstruction process itself. In this way Hegel is also shown to proffer an approach to normative reconstruction that is at once more robustly reconstructive and more robustly normative than is the case with Honneth.

The paper demonstrates the ongoing value of Hegel’s thought for social and political theory. It illuminates Hegel’s uniquely dialectical approach to immanent social critique, dedicated not only to explicating existing tensions and “bifurcations” (Entzweiungen) but – with the help of a distinctive account of Bildung (cultivation or formation) – to engaging those tensions and bifurcations in order to delineate the conditions for their constructive supersession. It also elucidates different ways in which critical social theorists, committed to notions of “immanent transcendence,” draw on the resources of market societies to mount normative challenges to the aporias of those societies.