International Journal of Ethics and Systems

Digital technologies and social sustainability in the digital transformation age: a systematic analysis and research agenda

Usman Ahmad Qadri, Mazuri Binti Abd Ghani, Ulfat Abbas, Abdul Rauf Kashif

This paper aims to systematically review the constructive effects of digital transformation (DT) on social sustainability, examining its impact across democracy and governance…

Does managerial CSR mindset always drive business performance?

Henry Kofi Mensah, Gilbert Anyowuo Okyere, Philip Opoku Mensah, Klenam Korbla Ledi, Eric Sie Forenten

This study aims to investigate the relationship between managerial corporate social responsibility (CSR) mindset and business performance in small- and medium-sized enterprises…

Why anti-corruption projects and programmes fail in some African countries: a case study of an anti-corruption project that drowned in corruption and the lessons learned

Kempe Ronald Hope

The pandemic of corruption in Africa reflects the more general climate of the lack of both ethical leadership and appropriate anti-corruption systems found throughout most of the…

Scrutinizing a frugal lifestyle in spiritual dimensions: an Islamic ethical consumption framework

Martini Dwi Pusparini, Sri Herianingrum, Zakaria Bahari, Hafas Furqani

The purpose of this paper is to study in depth about frugal lifestyle and analyze it within the framework of the principles of Islamic consumption ethics.

Exploring the foundations of Islamic moral economy: a return to substantive morality

Isa Yilmaz

This paper aims to explore the general flaws in the theorization of Islamic economics, particularly its failure to incorporate substantive morality into its framework. Since a…

Neurodata-based headsets for the (digital) employee well-being – responsibilities between benefit and harm

Silvia Traunwieser

This study aims to demonstrate the importance of recognizing stress in the workplace. Accurate novel objective methods that use electroencephalogram (EEG) to measure brainwaves…

Customer perceived ethicality and electronic word of mouth approach to customer loyalty: the mediating role of customer trust

Saeed Aldulaimi, Swati Soni, Isha Kampoowale, Gopala Krishnan, Mohd Shukri Ab Yajid, Ali Khatibi, Deepak Minhas, Meenu Khurana

Drawing from stakeholder (ST) and social exchange theory (SET), the purpose of this study is to examine the relationship between customer perceived ethicality (CPE), electronic…

Ethical boundaries in employee relationships: addressing workplace affairs in the health-care industry

Stephanie Bilderback

This paper aims to investigate the impact of prolonged work hours and high stress levels on ethical behavior within health-care settings. It evaluates how these factors compromise…

Whistleblowing intentions of external auditors: an application of Hofstede’s cultural dimensions theory

Fred Kwasi Anokye, Samuel Nana Yaw Simpson, Godfred Mathew Yaw Owusu, Teddy Ossei Kwakye

The purpose of this paper is to investigate the whistleblowing intentions of external auditors and the factors that influence their intentions.

Virtue-based leadership and organizational commitment: a study from Al-Ghazali’s perspective

Taylan Budur

This study aims to investigate the impact of leader’s religiosity on teachers’ organizational commitment and leaders’ virtuous behaviors. Second, it is intended to examine the…

Institutionalisation of CSR stakeholders: an analysis of the Indian corporate sector in the mandatory regime

Aparna Bhatia, Amandeep Dhawan

This study aims to analyse the deployment of mandatory corporate social responsibility (CSR) expenditure incurred by Indian corporate sector, under various development heads as…

Overcoming organizational politics and unlocking meaningful work through ethical leadership

Pilar Mosquera, Fernanda Bethlem Tigre, Miriam Alegre

New generations actively seek employment in organizations that resonate with their values, mission and sense of purpose. However, perceptions of organizational politics (POP…

Ethical dimensions of generative AI: a cross-domain analysis using machine learning structural topic modeling

Hassnian Ali, Ahmet Faruk Aysan

The purpose of this study is to comprehensively examine the ethical implications surrounding generative artificial intelligence (AI).

Relational business model for shared responsibility

Josef Wieland, Jessica Geraldo Schwengber

This paper aims to contribute to the literature on corporate and leadership responsibility by proposing a relational business model for shared responsibility.

The impact of external debt stock on economic growth: ethical dilemmas and evidence from East African community bloc

Osman Sayid Hassan Musse, Ashurov Sharofiddin, Mohamud Ahmed Mohamed

This study aims to investigate the effect of total external debt stock on economic growth of the East African Community (EAC) bloc.

Ethical mindset and the efficacy of tax ethical awareness initiatives

Shannon Danysh Hashemi, Alireza Daneshfar

This study delves into the impact of an ethical mindset on the efficacy of ethical awareness within the tax profession and aims to ascertain whether the presence of an ethical…

Exploring integrated reporting's influence on international firms' value relevance

Abir Hichri, Ahmad Alqatan

Analyzing the impact of integrated reporting (IR) on international firms' value relevance, considering diverse information such as income, cash flows, risks, uncertainties and…

Managerial overconfidence, earnings management and the moderating role of business ethics: evidence from the Stoxx Europe 600

Achref Marzouki, Anis Ben Amar

This paper aims to explore the relationship between CEO overconfidence and earnings management examined by the discretionary accruals and if this relationship is moderated by…

Unveiling the financial effect of ESG disclosure on financial performance in India: climate-sensitive corporates’ perspective

Santi Gopal Maji, Prachi Lohia

The study aims to examine the impact of environmental, social and governance (ESG) disclosure on financial performance by considering the moderating impact of less and high…

Ethical leadership and organizational silence: a systematic review

Savita S. Rai, Navin Kumar Koodamara

This study aims to comprehensively analyse and synthesize existing studies that investigate the relationship between ethical leadership and organizational silence. This review…

The provision of accounting ethics education in Ethiopian accounting programs: a structuration theory perspective

Ishwara P., Naod Mekonnen

This study aims to explore the provision of accounting ethics education in Ethiopian accounting programs through structuration theory.

Moral intensity and ethical decision-making: a combined importance-performance map analysis for professional accountants

Ishwara P., Naod Mekonnen

The purpose of this study is to examine the influence of moral intensity on the ethical decision-making process of professional accountants based on a combined…

Unlocking green potential: a mediation-moderation analysis of bank policies-related practices and green financing sustainability in Pakistan

Zahid Iqbal, Muhammad Akram, Zia Ur Rehman Rao

This study aims to investigate the relationship between bank policy-related practices and green financing sustainability in Pakistan. The study uses a mediating-moderation…

Hazing for lunch: a study of unethical socialisation practices

Anette Kaagaard Kristensen, Martin Lund Kristensen, Eva Gemzøe Mikkelsen

This paper aims to explore the impact of social segregation and exclusionary workplace hazing during lunch breaks on newcomers’ relational quality during the early socialisation…

The push and pull between culture and integrity in the workplace: an ethical decision-making context

Andrew I. Ellestad, Bradley Gene Winton

Multinational corporations encounter numerous challenges in making ethical decisions as they navigate diverse factors in every country where they conduct business. To the best of…

FinTech application in Islamic social finance in Asia region: a systematic literature review

Balkis Kasmon, Siti Sara Ibrahim, Dalila Daud, Raja Rizal Iskandar Raja Hisham, Sucihatiningsih Dian Wisika Prajanti

This study aims to analyse the existing literature on the utilisation of financial technology (FinTech) in the Islamic social finance (ISF) sector, focusing on tools, applications…

The moderating role of knowledge sharing in the relationship of transformational leadership style and environmental sustainability: an empirical study on the employee of ministries in the United Arab Emirate

Abdulaziz Fahmi Omar Faqera, Halimah Abdul Manaf

In response to the prevalent significance of combating climate change, government agencies are required to achieve the critical goals of protecting natural resources, fostering…

Corporate governance, earnings management and the moderating role of political connections: evidence from the Gulf Co-operation Council countries

Abiot Mindaye Tessema, Muhammad Kaleem Zahir-Ul-Hassan, Ammad Ahmed

The purpose of this study is to examine the influence of corporate governance (CG) mechanisms on earnings management (EM) within the Gulf Co-operation Council (GCC) countries. In…

Unethical pro-organizational behavior: a systematic literature review and research agenda

Ujjal Mukherjee, Saritha S.R.

The literature on unethical pro-organizational behavior (UPOB) has experienced significant growth in the past decade. However, there is limited research on the effects of…

Islam in business ethics research: a bibliometric analysis and future research agenda

Andi Syathir Sofyan, Ega Rusanti, Nurmiati Nurmiati, Syaakir Sofyan, Robert Kurniawan, Rezzy Eko Caraka

This study aims to determine research performance in Islamic business ethics and explore future research directions from leading articles and scholars.

The relationship between love of money, peer influence and personality traits on unethical behaviour of graduate accounting students

Edem Emerald Sabah Welbeck, Mabel Ohenewaa Bremang

This study aims to analyse the impact of love of money, personality traits and peer influence on the ethical behaviour of graduate accounting students at the University of Ghana…

Advantages and disadvantages of video conferencing and direct interaction: a conceptual framework for evaluating hybrid work models

Marianne Thejls Ziegler, Christoph Lütge

This study aims to analyse the differences between professional interaction mediated by video conferencing and direct professional interaction. The research identifies diverging…

The impact of perceived organizational virtuousness on employees’ innovative behavior

Beenish Arshad, Hamid Hassan, Akbar Azam

This study aims to draw upon the broaden-and-build theory to examine the relationship between perceived organizational virtuousness and employees’ innovative behavior. Moreover…

How much (more) is fair to pay? The ethics of merit in assessing poverty wages in organizations

Javier Pinto, Germán R. Scalzo

This study aims to conduct a comprehensive analysis of poverty salaries and minimum wage in light of virtue ethics and a new natural law perspective on work.

An empirical investigation into how employee integrity shapes work performance in the public sector

Kingsley Konadu, Abigail Opoku Mensah, Samuel Koomson, Ernest Mensah Abraham, Edmund Nana Kwame Nkrumah, Joshua Amuzu, Joan-Ark Manu Agyapong, Awo Essah Bempong, Abdulai Munkaila

The purpose of this study is to test the hypotheses proposed by Konadu et al. (2023) for the first time and provide empirical insight on the subject. Corruption concerns affect…

Fraud intention and the relationship with selfishness: the mediating role of moral justification in the accounting profession

Lum Çollaku, Arbana Sahiti Ramushi, Muhamet Aliu

This study aims to examine the relationship between selfishness, moral justification and intention to fraud among accounting certified professionals. It focuses on the role of…

Ethical forethoughts on the use of artificial intelligence in medicine

Bassem T. ElHassan, Alya A. Arabi

The purpose of this paper is to illuminate the ethical concerns associated with the use of artificial intelligence (AI) in the medical sector and to provide solutions that allow…

The impact of ethical accounting practices on financial reporting quality: the moderating role of religiosity

Samuel Koufie, Lexis Alexander Tetteh, Amoako Kwarteng, Richard Amankwa Fosu

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…

Linking ethical leadership to employee's prohibitive voice: the role of reflective moral attentiveness and leader identification

Hau Van Nguyen, Long Le Hoang Nguyen

This paper considers the importance of prohibitive voice in organizations' health. This study aims to explore the role of ethical leadership, reflective moral attentiveness and…

Validation of the Wise Leadership Questionnaire (WLQ)

Abderrahman Hassi, Giovanna Storti, Kenza Touhs

The purpose of this study was to validate the psychometric properties of the Wise Leadership Questionnaire (WLQ).

Managerial ethical decision-making in export-oriented readymade garment units: mediating roles of attitude and moral obligation

Syed Shah Shah Alam, Taslima Jannat, Chieh Yu Lin, Nor Asiah Omar, Yi Hui Ho

The purpose of this study is to examine the factors that affect managers’ ethical decision-making in export-oriented readymade garments in Bangladesh.

Neurotechnologies applied to tourism: from the epistemic contribution to the ethical risk

José Luis López González

This paper critiques the scope of neurotechnologies in significantly expanding the epistemological field of tourism and warns of their potential to undermine the cognitive…

An overview of waste in the context of Islamic economics and heterodox approaches: on common discourses

Ekrem Yilmaz

This study aims to investigate the viewpoints of heterodox economic thoughts and Islamic economic thought concerning the concept of waste. Additionally, it explores the shared…

Entrepreneurship ethics and its contribution to sustainable development goals

Aswathy Sreenivasan, Suresh M.

Research done to date has produced a wide range of perspectives that center on the junction between the specific function and responsibility of the entrepreneur when applying…

How critical is ethical leadership during COVID? Its role in enhancing creativity in nursing

Lei Xie, Guangping Li, Jianguang Gu

The ethical requirement for nurses during the COVID-19 pandemic reached the peak. Healthcare professionals were asked to provide creative services to patients while making ethical…

Food waste behavioral intention in Islamic universities: the role of religiosity and pro-social behavior

Asyari Asyari, Perengki Susanto, Mohammad Enamul Hoque, Rika Widianita, Md. Kausar Alam, Abdullah Al Mamun

Higher education institutions (HEIs) play a pivotal role in fostering economic development by cultivating skilled workforce and generating knowledge and innovation. However, HEIs…

Cultural orientation and knowledge: the effects on the Hispanic American whistleblower

Jonatas Dutra Sallaberry, Isabel Martinez-Conesa, Leonardo Flach, Edicreia Andrade dos Santos

This study aims to analyze the relationships between cultural orientation and normative knowledge, in a direct and moderate way, on the whistleblowing intentions of accountants…

Technology acceptance determinants and consumer innovativeness influence on ASNAFS’ acceptance towards the use of e-wallet

Imran Mehboob Shaikh, Hanudin Amin

This paper aims to examine the determinants that influence acceptance towards e-wallet apps by extending the technology acceptance model (TAM) among (asnaf), a term used for…

Riba and interest in Islamic jurisprudence: seeking the path to consensus

Zahid Siddique, Muhammad Abubakar Siddique

The purpose of this study is to explain the opinions of the Muslim jurists available in the fiqh books so that they may be compared with the approaches adopted by modern scholars…

Framing external environmental dimensions as institutional constraints on adopting Islamic financial transactions: empirical evidence from: Libyan commercial banks

Salwa Bin Idrees, Syed Musa Alhabshi, Ashurov Sharofiddin, Anwar Hasan Abdullah Othman

The purpose of this study is to frame the dimensions of the external institutional environment, namely, cultural-cognitive, normative and regulative dimensions as the main actors…

Research trends in the field of Islamic social finance: a bibliometric analysis from 1914 to 2022

Afaf Akhter, Mohd Yousuf Javed, Javaid Akhter

This study aims to present a bibliometric analysis of Islamic social finance (ISF) by addressing gaps in the existing research, exploring the current trends of publications and…

Leader bottom-line mentality and employee pro-self-unethical behavior: the moderating role of contingent rewards and punishments

Komal Kamran, Akbar Azam, Mian Muhammad Atif

This study aims to investigate the situational factors that intensify the impact of leader bottom-line mentality (BLM) on employee pro-self-unethical behavior. In particular, the…

Can women empowerment contribute to sustainable growth – examining the enablers for social enterprise performance of women social entrepreneurs in India

Umarani Muthukrishnan, Som Sekhar Bhattacharyya

The purpose of this study is to examine the factors that drive superior social enterprise performance for women-led social enterprises. The authors examined the role of individual…

A systematic literature review and bibliometric analysis of leadership influence on employee unethical pro-organisational behaviour

Shekhar Manelkar, Dharmesh K. Mishra

Since the idea of “Unethical Pro-organisational Behaviour” (UPB) was introduced in 2010, a substantial corpus of empirical research has contributed to its expanding, contemporary…

The influence of military virtues on job performance in the Sri Lanka Air Force: direct or mediated effects?

Anuradha Iddagoda, Rebecca Abraham, Manoaj Keppetipola, Hiranya Dissanayake

Military values/virtues are a subset of ethical values. The purpose of this study is to examine the effect of military virtues on job performance, either directly, or indirectly…

Effect of corporate social irresponsibility on organizational workplace deviant behaviour: the meditating role of moral disengagement

Munir A. Abbasi, Azlan Amran, Noor e Sahar, Chia Yon Lim

This study aims to investigate the effects of both internal and external corporate social irresponsibility (CSI) on organizational workplace deviant behaviours (OWDB) by using…

Beyond the stethoscope: a COVID-19 lens on the halal, business and ethical dimensions of hospitals in a Muslim majority country

Gita Gayatri, Yusniza Kamarulzaman, Tengku Ezni Balqiah, Dony Abdul Chalid, Anya Safira, Sri Rahayu Hijrah Hati

This study aims to examine the perceptions and evaluations of Muslim COVID-19 survivors and health workers regarding the halal, business and ethical attributes of hospitals during…

Discrimination malaise: exploring an unorthodox view

Anselmo Ferreira Vasconcelos

The purpose of this paper is to analyze the prejudice and discrimination constructs through the lens of a transcendent knowledge concept.

CSR commitment and consumer situational scepticism of luxury brands: antecedents, moderator and outcomes

Kevin Teah, Ian Phau, Billy Sung

This study aims to investigate the moderating role of corporate social responsibility (CSR) commitment in the relationships between antecedents and outcomes of consumer…

How personal beliefs determine adherence to standards of research ethics: an EFA and path analysis study

Shreyashee Tripathi, Ramesh Kumar Chaturvedi

This study aims to identify causes of (un)ethical behaviour in research and how they influence adherence to research ethics.

Islamic green finance: mapping the climate funding landscape in Indonesia

Faizi Faizi, Airlangga Surya Kusuma, Purwanto Widodo

This study aims to explore the potential of Islamic climate finance in Indonesia and to map Islamic climate finance based on Islamic finance instruments, both commercial and…

On value-laden patents: a call for moral limits

Benedicto Acosta

The main purpose of this paper is to discuss the suitability of moral and ordre public clauses, and to advance the view that ethical reflection within patent systems is valuable.

A model for improving the relationship between integrity and work performance

Kingsley Konadu, Abigail Opoku Mensah, Samuel Koomson, Ernest Mensah Abraham, Joshua Amuzu, Joan-Ark Manu Agyapong

Senior executives and leaders of public sector institutions (PSIs) are responsible for the development, preservation or restoration of employee integrity (EI). This conceptual…

Anatomy of an eBay fraud

Bret N. Bogenschneider, Lu Lu

The purpose of this study is to describe in detail a recent eBay fraud and to provide a related framework of teaching tools for courses in business law and ethics. The case…

Islamic social finance for achieving sustainable development goals: a systematic literature review and future research agenda

Khadar Ahmed Dirie, Md. Mahmudul Alam, Selamah Maamor

The sustainable development goals (SDGs) devised by the United Nations (UN) call on countries – whether rich or poor – to solve global issues, improve lives and save the planet…

The value of societal values in finance

Carolin Schellhorn

The purpose of this study is to consider the limitations of traditional finance and to provide an overview of the challenges associated with the developing area of sustainable…

Do business ethics moderate corporate corruption risk-ESG reporting relationship? Evidence from European ESG firms

Achref Marzouki, Jamel Chouaibi, Tijani Amara

This paper aims to explore the relationship between corporate corruption risk and environmental, social and governance (ESG) reporting and if this relationship is moderated by…

Combating corruption based on Al-Siyasah al-Syar’iyyah perspective: a literature review

Salah Ud Din, Sharifah Hayaati Syed Ismail, Raja Hisyamudin Raja Sulong

The purpose of this study is to present an analysis of the Islamic good governance concept and means known as Al-Siyasah Al-Syar’iyyah as a principle and approach for combating…

Responsible leadership and organisational citizenship behaviour for the environment: mediated by environmental corporate social responsibility

Noor e Sahar, Dahlia Zawawi, Nor Siah Jaharuddin, Munir A. Abbasi

This study aims to use stewardship theory to investigate the effect of responsible leadership (RL) on organisational citizenship behaviour for the environment (OCBE) through the…

Ethical issues in the development of artificial intelligence: recognizing the risks

Manoj Kumar Kamila, Sahil Singh Jasrotia

This study aims to analyse the ethical implications associated with the development of artificial intelligence (AI) technologies and to examine the potential ethical ramifications…

Demographic, experience, and organisational factors effect on local enforcement officers’ ethical integrity

Nor Balkish Zakaria, Muhammad Farhan Nordin, Allezawati Ismail, Nurul Huda Ahmad Shukri, Elif Baykal

This study departed from the aim to progress Malaysia as a high-income nation in 2025 via decent work and economic growth (Sustainable Development Goal 8). Thus, this study aims…

Ethical leadership, safety climate, and employee health and safety: lessons from the oil and gas industry in Ghana

Abraham Ansong, Sharif Shani Amadu, Moses Ahomka Yeboah

This study aims to examine the mediation effect of safety climate (SC) on the relationship between ethical leadership and employee health and safety in the oil and gas downstream…

ESG equities and Bitcoin: responsible investment and risk management perspective

Yosuke Kakinuma

While an increasing number of investors value socially responsible investment practices, Bitcoin has faced criticism for its carbon footprint resulting from excessive mining power…