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This study aims to examine the influence of accounting professionals’ Machiavellian behavior and ethical judgments on their intention to report fraudulent acts and also to examine the moderating effect of Machiavellianism on the relationship between professionals’ ethical judgments and whistleblowing intention, as well as the mediating effect of personal responsibility, personal costs/benefits and the seriousness of the questionable act on this relationship.

The data were collected via a survey sent to 201 Tunisian accounting professionals and analyzed using the structural equation method.

The results indicate that ethical judgments support the whistleblowing intentions among Tunisian accountants. However, this relationship is affected by Machiavellian behavior that minimizes whistleblowing. Furthermore, the results show that Machiavellianism is negatively associated with whistleblowing intention and has an indirect effect on whistleblowing through perceived personal benefit and the seriousness of the questionable act.

Examining the ethical ideologies that may affect whistleblowing, including Machiavellianism and ethical judgment, in the Tunisian context contributes to the literature on the accounting profession in the Middle East and North Africa. The results of this study could raise awareness among policymakers and regulators in developing countries, particularly in Tunisia, to value whistleblowing as a mechanism for detecting and controlling organizational misconduct and enact regulations that encourage accounting professionals to report fraudulent acts while protecting them.

A growing body of research finds that gig economy platforms use gamification to enhance managerial control. Focusing on technologically mediated forms of gamification, this literature reveals how platforms mobilize gig workers’ work effort by making the labour process resemble a game. This chapter contends that this tech-centric scholarship fails to fully capture the historical continuities between contemporary and much older occurrences of game-playing at work. Informed by interviews and participatory observations at two food delivery platforms in Amsterdam, I document how these platforms’ piece wage system gives rise to a workplace dynamic in which severely underpaid delivery couriers continuously employ game strategies to maximize their gig income. Reminiscent of observations from the early shop floor ethnographies of the manufacturing industry, I show that the game of gig income maximization operates as an indirect modality of control by (re)aligning the interests of couriers with the interests of capital and by individualizing and depoliticizing couriers’ overall low wage level. I argue that the new, algorithmic technologies expand and intensify the much older forms of gamified control by infusing the organizational activities of shift and task allocation with the logic of the piece wage game and by increasing the possibilities for interaction, direct feedback and immersion. My study contributes to the literature on gamification in the gig economy by interweaving it with the classic observations derived from the manufacturing industry and by developing a conceptualization of gamification in which both capital and labour exercise agency.

Poverty is a pervasive issue, which has wide-reaching, negative impacts on a range of outcomes including health, wellbeing, and education. Understanding poverty is therefore critical for students preparing to work in public-facing roles, many of whom have little knowledge or direct experience of poverty. Drawing on a student’s account of their own educational experiences and reflections on the Widening Participation agenda, this chapter outlines key considerations for educators planning to teach about poverty. While greater diversity within classrooms can be an enriching experience, this chapter acknowledges the additional educational, social, and emotional demands placed on some students in further and higher education as a result of their backgrounds. The inadvertent exacerbation of poverty-related stigma through the expression of certain attitudes, assumptions and behaviours within classrooms is also discussed.

The purpose of this paper is to examine the role of entrepreneurial passion, specifically venture obsession, in agentic relationships within entrepreneurial contexts. It aims to develop a new conceptualization of the role of the venture in these relationships and explore the negative impacts that can arise from the obsessive passion for the venture. The paper contributes to the literature by shedding light on the complexities of agency outside of large for-profit firms, unpacking components of self-interest in the agentic relationship and challenging the assumption that entrepreneurial passion is always beneficial for both the entrepreneur and the venture.

This paper employs theoretical framework development and conceptual mapping to explore the role of entrepreneurial passion, specifically venture obsession, in agentic relationships within entrepreneurial contexts. We conducted a comprehensive literature review and synthesis of existing research on agency theory, entrepreneurial passion and venture obsession. By integrating these insights, we developed a new conceptual framework that theorizes the negative impacts of venture obsession on agentic relationships and venture performance. This approach allows us to propose a nuanced model that highlights the complexities and potential maladaptive behaviors associated with obsessive passion in entrepreneurship.

Venture obsession can have detrimental outcomes, such as escalation of commitment and ignoring external feedback, due to the intense focus on protecting the venture at all costs.

The study highlights the impact of venture obsession on agentic relationships, emphasizing the balance between autonomy, competence and relatedness that entrepreneurs strive to maintain for their well-being. While previous research has explored the role of entrepreneurial passion and its effects on venture performance, this study extends the understanding by delving into the darker side of passion when it transforms into obsessive agency. By emphasizing the importance of maintaining a healthy balance in agentic relationships and considering the psychological well-being of entrepreneurs, this study adds nuance and depth to the existing knowledge on the subject.

This chapter shows the prevalence, trends and heterogeneity in maternal smoking around birth in the United Kingdom (UK), focussing on the war and post-war reconstruction period in which there exists surprisingly little systematic data on (maternal) smoking behaviours. Within this context, the authors highlight relevant events, the release of new information about the harms of smoking and changes in (government) policy aimed at reducing smoking prevalence. The authors show stark changes in smoking prevalence over a 30-year period, highlight the onset of the social gradient in smoking as well as genetic heterogeneities in smoking trends.

Any topic can be sensitive, and every subject area will have sensitive issues and topics that academics in higher education and further education settings will be expected to negotiate. Your ability to negotiate sensitive topics is important because the ways in which you engage and teach about sensitive topics will affect your ability to provide a positive learning experience and teaching alliance with students. In practice, you will face enormous pressure to ‘deliver’ on teaching, which will only be mirrored by similar freedoms in deciding on how and what needs to be done to get students to where they need to be. Negotiating, identifying, preparing for and delivering teaching on sensitive subjects and topics can be difficult in individual academics. This chapter, seeks to prepare you for developing a deeper understanding of some of the philosophical, theoretical, and practical-based concerns and issues related to teaching sensitive topics and subjects. This chapter begins with providing a rationale for what follows, and it explores some of the key themes, positionality, identity, transformational learning and lived experience, that are explored in greater depth in the collection. This chapter also contains a detailed breakdown of the structure and the content of this edited collection, and it concludes with some reflective comments about the implications of the collection for you as an individual and your career.

This study aims to identify students’ perceptions of the importance and objectives of sustainability and business ethics education, considering contextual factors (ethics-friendly environments) and including the social desirability (SD) bias to strengthen data robustness and assess response truthfulness.

A survey was administered to 170 business students at an Icelandic university to measure their attitudes and perceptions toward sustainability and business ethics courses. Descriptive statistics, Mann–Whitney tests, χ² tests and multivariate regression were used for the analysis.

The results show no significant differences among participants, depending on individual and organizational factors. The authors did not find significant differences in gender, age or exposure to sustainability and business ethics courses concerning social desirability bias. Contextual solid factors can explain these results.

This study expands on previous research by examining students’ perceptions of sustainability and business ethics education in an “ethics-friendly environment” like Iceland, a new and fertile territory for business ethics education research. These elements are crucial for further research on students’ attitudes toward sustainability and business ethics and the role of this subject in university curricula.

This study aims to investigate the impact of equity ownership structure (i.e. CEO ownership, board chair ownership and institutional ownership) on internationalization of firms. The moderating role of international experience of board chairs is also examined.

This study uses Compustat-Capital IQ data from Standard &Poor’s. The sample of this study includes 309 US multinational corporations representing different sectors. The parameters were estimated by using the ordinary least squares regression with the SPSS statistical package.

The finding of this study suggests that CEO ownership and board chair ownership have a significant, positive impact on the degree of internationalization of firms, whereas institutional ownership has a negative impact. The predicted moderating role of international experience of board chairs has found mixed results.

This study contributes to the literature by taking a holistic approach to examine the impact of equity ownership types (i.e. CEO ownership, board chair ownership and institutional ownership) on firms’ degree of internationalization. To the best of the authors’ knowledge, this research is also the first to investigate the impact of independent board chairs’ equity ownership and international experience on internationalization.

The chapter provides a comprehensive outline of how technology can be harnessed to promote inclusivity within higher education. The article begins by defining inclusive education and explains how cross-cultural collaboration can be facilitated by technological intervention. The article focuses on how the amalgamation of different theories based on behaviorism, cognitivism, and constructivism is crucial for the successful implementation of inclusive education. It highlights the importance of emerging technologies in promoting inclusive pedagogy. It provides a strategic framework that uses artificial intelligence (AI) and different digital tools to cater the needs and aspirations of diverse and global higher educational institutions. Several case studies are also presented to help in understanding the barriers and corresponding strategies to enhance inclusivity. The impact of the strategy surpasses immediate learning enhancements which contribute to a broader vision for a more equitable, accessible, and interconnected educational ecosystem. The chapter concludes with a discussion on the challenges and ethical considerations for successful implementation of technologies to bring inclusive internationalization to higher education.