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The architectural profession faces an increasingly complex ethical landscape. In recent decades, the ethical foundations for architecture – formally defined in professional codes of conduct and reflected in regulatory frameworks – have expanded to incorporate imperatives derived from environmental and social responsibilities. The present research examines how these expanding ethical expectations are reflected in, and supported by, recent research about architectural ethics.

Analysis is based on a systematic review of recent research (2002–2023) focussing on ethical values and associated behaviours in the architectural profession. The review identifies 37 research articles (from a starting set of 2,483 articles), which are analysed empirically and then qualitatively to draw out views around three types of ethical behaviour. The paper then discusses how these findings align thematically with the evolving ethical needs of architectural practitioners (as defined in the professional codes of ethics and conduct of the RIBA in the UK, AIA in Australia and the AIA in the USA).

While business ethics remains the focus of past research, there has been a rise in research about ethics and social and environmental factors. The content of professional codes reflects this shift, setting the conditions for architects to aspire to increased expectations of environmental and social responsibility.

This article undertakes the first systematic review of recent research about architectural ethics and its alignment with the content of contemporary professional codes. Organised thematically, recent research about ethical values and associated behaviours can offer guidance for the evolving ethical needs of architects.

Using attribution theory, this study examined the effects of situational factors [time budget pressure (TBP), organisational ethical culture (OEC) and quality control procedures (QCPs)] and dispositional factors [auditor professional commitment (APC) and internal locus of control (ILOC)] on audit quality threatening behaviour (AQTB). In addition, it observed the moderating role of religiosity in the relationship between situational and dispositional factors and AQTB.

A total of 189 external auditors responded to the survey questionnaire. This study employed structural equation modelling via SmartPLS to analyse the proposed model.

The results documented that the OEC and QCPs situational factors were negatively related to the incidence of AQTB, whilst TBP was positively linked to the incidence of AQTB. Dispositional factors APC and ILOC were negatively connected to AQTB. Furthermore, the findings recorded the moderating effect of religiosity on most of the situational and dispositional factors related to AQTB.

Regulators and accounting firms' efforts to promote high audit quality (AQ) may consider the theological/religious lens and reinforce ethical culture and quality control to reduce AQTB.

The findings provide further insights into situational and dispositional factors that may cause or impede the incidence of AQTB in auditing practices, as well as the moderating role of religiosity in curbing AQTB.

This study aims to contribute knowledge about different professional identities represented among HR practitioners from Weber's “ideal types” framework.

The paper is based on semi-structured interviews with 34 Swedish HR practitioners working in large public and private organisations.

The findings reveal that HR practitioners' identity is perceived as indistinct, unclear and shattered, which leaves lots of room for interpreting HR identity. Based on a thematic content analysis, three different ideal-type identities are presented, each representing the characteristic traits of an HR identity type. These are the Defender who always supports the managers, the Disturber who questions the managers in favour of the employees and the Driver who focuses on the economic expansion of the organisation.

One of the potential constraints of this study is the authors’ reliance on interview data. This finding implies that future research can employ mixed methods or observational techniques to bridge the gap between narrated responsibilities and real-time actions. The data source, predominantly from larger organisations, presents another limitation. This raises a significant research implication: there is a need to study identity formation among HR practitioners in smaller organisations. The theoretical framework this study contributes can aid in comprehending HR practitioners' identities and their corresponding actions. Continued research might explore the significance of these ideal-type identities.

The model presented provides a new way of understanding HR practitioners' complex and shattered professional identity and the various stakeholders that direct different expectations towards them. This knowledge can be used both in HR education and in HR work as a basis for discussing the social work environment of HR practitioners and negotiating their work and identity.

The study contributes knowledge of the professional identities of HR managers, an under-researched area, especially when it comes to empirical research about the HR practitioners' own experiences of their everyday work and view of the HR profession.

This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.

Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.

The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.

Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.

To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.

This paper examines the ways in which Chinese university middle managers evaluate subordinate performance in response to the Chinese Double First-Class University Plan, a national project that ranks the performance of universities. In exploring compromise arrangements, the hybridised valuing activity of middle managers is found to be shaped by emergent and extant macro-foundations.

The qualitative data from 49 semi-structured interviews at five Chinese public universities were conducted. Drawing on macro-foundational studies and the sociology of worth (SW) theory, the analysis helps to identify socially shared patterns of actions and outcomes.

The findings elucidate the interplay between diverse economic, social, political and institutional values and the compromise-making by middle managers. The authors find that contextual factors restrict Chinese academic middle managers' autonomy, preventing workable compromise. Through the selective adoption of international and local management practices, compromise has evolved into a private differential treaty at the operational level.

A nuanced explanation reveals how the macro-foundations of Chinese society influence middle managers who engage with accounting when facilitating compromise. This study helps outsiders better understand the complex convergence and divergence of performance evaluative practices in Chinese universities against the backdrop of global market-based forces and the moral dimensions of organisational life. The findings have wider implications for the Chinese government in navigating institutional steps and developing supportive policies to enable middle managers to advance productive but also sustainable compromise.

Land value in urban areas in India is influenced by regulations, bylaws and the amenities associated with them. Planning interventions play a significant role in enhancing the quality of the neighbourhood, thereby resulting in a change in its value. Land is a distinct commodity due to its fixed location, and planning interventions are also specific to certain locations. Consequently, the factors influencing land value will vary across different areas. While recent literature has explored some determinants of land value individually, conducting a comprehensive study specific to each location would be more beneficial for making informed policy decisions. Therefore, this article aims to examine and identify the critical factors that impact the value of residential land in the National Capital Territory of Delhi, India.

The study employed a combination of semi-structured and structured interview methods to construct a Relative Importance Index (RII) and ascertain the critical determinants affecting residential land value. A sample of 36 experts, comprising property valuers, urban planners and real estate professionals operating within the National Capital Territory of Delhi, India, were selected using snowball sampling techniques. Subsequently, rank correlation and ANOVA methods were employed to evaluate the obtained results.

Location and stage of urban development are the most critical determinants in determining residential land values in the National Capital Territory of Delhi, India. The study identifies a total of 13 critical determinants.

A scenario planning approach can be developed to achieve an equitable distribution of values and land use entropy. A land value assessment model can also be developed to assist professional valuers.

There has been a lack of emphasis on assessing the impact of planning interventions and territorial regulation on land values in the context of Delhi. This study will contribute to policy decision-making by developing a rank list of planning-based determinants of land value.

The aim of this paper is to propose a basis upon which accounting reporting can be developed to reflect real values and the real economy. It aims to address the environmental considerations discussed in the UN debate (Bebbington and Unerman, 2020) and the concern for a “better life-world”, which is the theme of this special issue.

Addressing the task involves the application of the philosophy of pragmatic constructivism (which explains how people can relate to their reality in ways that lead to successful action) and the philosophical concept of the “good life” (which establishes the values to be pursued through action and so defines action success). Also, it outlines the necessary characteristics of measurement frameworks if they are to be effective in the development and control of human practices to achieve desired values.

This paper proposes a conceptual framework for guiding the measurement of how a sustainable good life has improved and/or deteriorated as a result of organisational activities. It outlines a system of concepts on basic and instrumental values for analysing the condition of maintaining a sustainable good life in real terms. This is related to the financial results and societal regulations to analyse and adjust controls according to the real economic goals. Also, it provides a system of value measurands to produce valid information about the development of a sustainable good life. The measurand makes accounting reporting reflect the conditions of the good life that constitute the real economy instead of merely the financial economy driven by shareholder capitalism. Providing tools to analyse whether the existing practices of business and social regulations promote or counteract the real economic goals of producing a sustainable good life means the measurement system proposed makes the invisible hand of the market visible.

The mechanism proposed to enable accounting reporting to reflect real values and the real economy is a new conceptual framework that will allow accounting to more fully realise its potential to contribute to a “better world”. In aiming to serve a sustainable good life, accounting reporting will inherently foster ethical social practices.

Although social media has gained prominence as a communication and marketing tool in various sectors, its adoption and utilization within the construction industry remain relatively underexplored. Therefore, this study fills this gap by evaluating the level of awareness and the extent of adoption of social media within the Nigerian construction industry, shedding light on its current status and potential impact.

This objective was attained via a quantitative research approach that utilized a structured questionnaire to obtain responses from construction professionals such as architects, builders, engineers, quantity surveyors and estate managers. Frequencies and percentages and the mean item score (MIS) were used to analyze the questionnaire responses and assess the overall awareness and adoption of social media among construction professionals. Additionally, the Kruskal–Wallis H-test provided valuable insights into the variations in social media adoption levels among different professional categories within the construction industry.

The results indicate that construction professionals possess a generally high level of awareness regarding various social media platforms. However, despite this awareness, the extent of adoption does not align with the level of awareness, suggesting that adoption rates are not as widespread as anticipated.

The findings of this study underscore the importance of not just awareness but also effective adoption and utilization of social media platforms. While awareness is a crucial first step, construction firms should focus on implementing strategies to encourage greater adoption and integration of these platforms into their daily operations. This can go a long way in bridging the awareness – adoption gap which was revealed in this study.

While the limited existing research on social media in the construction industry has predominantly concentrated on areas such as marketing, addressing the root causes of fatalities, data environment tools and business branding, none have undertaken a thorough evaluation of social media awareness and adoption within the sector. This study fills a critical gap by narrowing its focus to the adoption dynamics and the technology’s potential impact on communication, collaboration and knowledge sharing among construction professionals.

The library and information science profession finds itself grappling with substantial difficulties and hurdles when addressing the trustworthiness and accuracy of information disseminated through social media platforms. This study aims to highlight the educational authority of librarians and propose a framework for librarians to establish their identity, understand the meaning behind their practice and integrate their expertise through knowledge practices, ensuring their relevance and effectiveness in the social media environment.

This study delves into a conceptual framework rooted in philosophical inquiry, seeking to establish a harmonious connection between interrelated concepts of civic roles, professional identity and knowledge practices. It draws upon both original research findings and a review of existing literature in the field.

Civic responsibilities reflect the professional identities of librarians. Evidence of knowledge practices collected from scientific literature emerged to be the important characterization of how librarians uphold their image as educational authorities. It describes the meaning of civic roles and professional practice.

The study sheds light on how librarians maintain their reputation as educators and the knowledge practices that underpin their civic responsibilities amidst the pervasiveness of information disorders.

The framework presented in the study offers a timely and relevant contribution to the complex realm of social media information disorders, a challenge that librarians grapple with regularly. It highlights the emerging role of librarians in society to assert their identity and recognize their civic responsibility in addressing this pressing issue that society faces.

This research seeks to understand whether employer branding (EB) and internal marketing (IM) are fundamental to the challenge of attracting and retaining talent and how these strategies can help companies to overcome the difficulties related to the talent shortage, from the perspective of a SME Portuguese metallurgical industry.

The research resorts to a case study of a qualitative nature, through a semi-structured interview with the head of the human resources (HR) training and development area of the Navarra Group, and quantitative, through surveys to its employees. Based on the literature, a conceptual model was constructed, whose application allowed us to perceive the relationships between the practices of EB and IM; satisfaction, motivation and commitment; attraction and retention.

The exploratory interview concluded that organizations consider EB and IM essential for an effective talent management strategy. The quantitative results demonstrate that IM and EB practices implemented in the organization contribute to the satisfaction, motivation and involvement of employees, which results in a decrease in the intention to leave. It is also noted that these practices promote an increase in the perception of organizational attractiveness, which represents a positive impact on its ability to attract.

From a theoretical perspective, the research contributes to the development of knowledge about IM, EB and talent management, providing relevant data that can help define the best strategies for attraction and retention, from the point of view of IM and EB.

The research presents preliminary insights that can be an auxiliary tool for HR managers and professionals in the context of industrial SMEs.