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This chapter presents an understanding of the nature, peculiarities and factors that influence decision-making by executives and managers across the various sub-regions of Africa. Focusing on factors such as culture, faith, ethics, information paucity and institutions, the chapter examines the prevailing nature of decision-making in West Africa, East Africa, Northern Africa and Southern Africa. Interestingly, decision-making in these regions is characterised by unique features and peculiarities. The Ubuntu African philosophy was used to illustrate the traditional African lifestyle and decision-making practice. Drawing from both traditional and contemporary decision-making approaches, it identifies similarities as well as differences in the approach employed by decision-makers across the various sub-regions of Africa. To clearly articulate the similarities and differences, interviews and surveys were used to gather data from managers operating in these regions. Factor analysis enabled the description of underlying factors that drive decision-making within each region. The chapter further illustrates a framework for decision-making practice in Africa, which shows the dynamics and important features of decision-making among executives in Africa. The author describes decision- making as an essential competence for managers and posits that being cognisant of the factors that influence decision-making significantly improves organisational performance. In conclusion, it recommends suitable strategies that enhance the quality of decision-making for both managers and educators.

This chapter examines the common good orientation of (i) African indigenous wisdom about responsible management in the light of (ii) Aristotelian epistemic architecture of phronesis and (iii) Catholic Social Teaching. Looking at what the chapter contributors found in Ghana, Zimbabwe, Nigeria, South Africa, Lesotho, Uganda, Cameroon, and Egypt, the authors compare and contrast what common good means in these three great traditions that have done much to shape the world into what it is today and that can continue to help redirect humans into more responsible and sustainable domains of flourishing. The results show that the three traditions have much in common albeit with some nuances due to the disparity in their contexts and cultural settings. The expectation that the wise business leader should judge rightly and act ethically in pursuance of the common good is common to all three. The communitarian element of African indigenous wisdom stands out as the polis where wise leaders are taught and groomed for their responsibilities to the community. Where the person is disconnected from this reality of community, it could become more difficult for him or her to attain and maintain moral uprightness.

The purpose of this paper is to provide a meaningful framework for the classification of the integrity trait in the moral context (ethics), offering an understandable conceptualization of a notion that although identified as central in the literature has is not been defined in a clear and conventional way.

Grounding ideas on the person‐situation historical debate, and drawing on the insights of Luhmann's General System Theory, this paper develops a multileveled framework that categorizes the view of integrity.

The integrity framework presents three categories (levels) of integrity: personal integrity, moral integrity and organizational integrity (OI). This classification serves as a bridging mechanism when trying to link different academic areas (e.g. psychology and ethics) since it provides some agreement on the different meanings and perspectives of the concept of integrity present in the literature.

Practical application of the framework is foreseen within the organizational context, where managers could use it for articulating some of the more intangible aspects that compose their organizational cultures, and which in turn, impact their employees' behavior. In addition, the framework is useful to detect possible/future conflicts of interests that may arise due to different personal (employees) and organizational (company) views of integrity.

This paper alerts scholars and practitioners to the need of a sound classification of the concept of integrity, plus an agreement on its meaning, scope and uses. Consequently, it develops a multileveled framework to show an understandable conceptualization of the trait, paving the road for multidisciplinary research on the topic.

Using self-determination theory as the theoretical framework, the study examines the role of workplace spirituality in motivating internal whistleblowing in an organization and whether it gets enhanced by ethical leadership and moral courage of an employee.

The study was administered to 312 employees belonging to the hotel industry in north India. A three-waves study with a gap of one month each was used for data collection. The study used AMOS and PROCESS Macro to examine the hypothesized relationship.

The study found a positive association between workplace spirituality and internal whistleblowing, and a parallel mediating impact of employee’s moral courage and ethical leadership on workplace spirituality and internal whistleblowing relationship.

The work suggests that by recognizing and enforcing the motivating factors that encourage an employee to blow the whistle and reveal illegal, immoral or illegitimate organizational practices, an organization may be able to maintain an ethical stance and create a positive image of itself.

The unique contributions of this study include determining the role of workplace spirituality in supporting internal whistleblowing, especially in the Indian context. Keeping in view the huge losses incurred by hospitality sector during pandemic, internal whistleblowing by employees will create a positive image for the organizations and help in revival.

Tax evasion has been a major problem for governments around the world, with innovative and ever-changing schemes making the practice increasingly difficult to regulate. In light of this, this study aims to use the extended version of the theory of planned behaviour (TPB) (Beck and Ajzen, 1991) to predict individuals’ intentions to engage in tax evasion.

The research adopts a two-stage approach for data collection and analysis. First, the authors obtained survey data from 150 taxpayers in Barbados to conduct multivariate analyses to test the validity of the study’s hypotheses. The authors also used several open-ended questions on the survey instrument to conduct thematic analyses to further explore the influence of the antecedents of intentions to engage in tax evasion. Second, the authors conducted a focus group with two tax officials and three tax advisors.

The authors find that attitudes toward the behaviour, perceived behavioural control and moral obligation are significant predictors of intentions to engage in tax evasion. Factors cited as encouraging tax evasion are perceived fairness, tax authorities’ institutional infrastructure and responses, potential financial benefit, perceptions of inequality, low level of trust in tax authorities, perceived poor use of tax revenues and poor treatment of taxpayers. Conversely, factors cited as discouraging tax evasion include fear of prosecution, high morals and potential adequate governmental regulation.

The study measures intentions to engage in tax evasion rather than actual behaviour. The study does not measure social desirability bias.

This paper tests the applicability of variables used in the extended version of the TPB to predict intentions to engage in tax evasion in a Caribbean-based emerging economy. It also applies a mixed-methods approach of collecting data from taxpayers, tax advisors and tax officials.

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.

The purpose of this paper is to describe the mediating effects of transformational and transactional leadership styles on the relationship between organizational ethics and workplace incivility.

The study employed cross-sectional survey design. Data were obtained from 209 employees from the telecommunication sector. The structural equation model was employed as the analytical tool to test the hypotheses of the study.

Organizational ethics was negatively related to workplace incivility. Both transformational and transactional leadership styles mediated the relationship between organizational ethics and workplace incivility.

Human resource developers and managers can employ, appraise, train and develop managers who can ethically demonstrate transactional, and transformational leadership behaviors to deal with workplace incivilities.

The paper makes an important contribution to the existing organizational literature by establishing the relevance of transformational and transactional leadership styles as mediators of the nexus between organizational ethics and workplace incivility in the telecommunication sector.

This research aims to clarify the relationship between organizational identification and employees’ unethical pro-organizational behavior, which has been a topic of mixed findings in previous empirical studies. To address this issue, a meta-analytic review was conducted, focusing on the influence of key individual differences such as gender, age and organizational tenure on the relationship between organizational identification and unethical pro-organizational behavior.

The study utilizes large scholarly databases including Google Scholar, PsycINFO, Business Source Premier and ProQuest Dissertations to identify relevant studies. A total of 31 independent samples with a combined sample size of 8,861 participants were included in the analysis.

The results showed that the estimated average correlation between organizational identification and unethical pro-organizational behavior after corrected for measurement unreliability was 0.188 (p < 0.001, 95% [CI: 0.125, 0.251]). Gender demonstrated a significant moderating effect (estimate = 0.004, p < 0.05, 95% [CI: 0.000, 0.007]), suggesting that there is stronger association between organizational identification and unethical pro-organizational behavior among male participants. Neither age nor organizational tenure had significant effect on organizational identification-unethical pro-organizational behavior relations.

This study revealed that the organizational identification-unethical pro-organizational behavior link was positive, and the relationship was stronger among male participants than their female counterparts. Age and organizational tenure show no significant impact on unethical pro-organizational behavior. These contribute to The authors' understanding of organizational identification-unethical pro-organizational behavior relationship, as well as identifying its boundary conditions. The study suggests directions for future research and implications for managers and practitioners.