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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 importance-performance map analysis (cIPMA).

Using partial least squares structural equation modeling (PLS-SEM) on data from 309 accountants, the study examined the relationships between four moral intensity dimensions: magnitude of consequences, social consensus, probability of effect and concentration of effect, and the ethical decision-making process. The study also methodologically complemented by a combined importance-performance map analysis and necessary condition analysis.

The findings reveal that moral recognition and moral judgment are necessary conditions for predicting accountants’ moral intent. However, in terms of importance and performance, moral recognition plays a less significant role compared to moral judgment. Furthermore, the influence of moral intensity dimensions is pronounced on moral recognition, while their influence on moral judgment and moral intent is more context dependent. This is also exhibited in the combined importance-performance map analysis results.

The study highlights the importance of considering specific ethical dilemmas and the differential influence of moral intensity when developing strategies to strengthen ethical decision-making in the accounting profession. Future research is encouraged to explore how cultural backgrounds and diverse settings influence accountants’ ethical decision-making with tailored measurement tools for a more comprehensive understanding.

To the best of the authors’ knowledge, the study is among the first to complement the results of PLS-SEM with importance-performance map analysis and necessary condition analysis to examine the relationship between moral intensity and ethical decision-making of accountants.

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

A qualitative case study methodology was used, and data were collected through semistructured interviews with faculty members, practitioners and regulatory bodies. The interview transcripts were analyzed using thematic analysis. Accounting curricula were also analyzed to triangulate and support the findings.

The study revealed a significant gap in the status of accounting ethics education, primarily attributed to a misunderstanding of its importance. While faculty initiatives and student interest have partially mitigated this gap, systemic challenges such as rigid curricula, a lack of awareness and commitment, resource constraints and limited stakeholders’ support persisted. A combined approach to accounting ethics education is required to foster ethical behavior. Hence, the structuration theory highlighted how meanings, power dynamics and norms and values constrained and enabled the provision of accounting ethics education.

The study emphasized the need for stakeholders to influence policymakers’ perceptions regarding the significance of accounting ethics education. The study also provided empirical support for structuration theory. Future research should involve cross-cultural comparisons and explore the ethical behavior of accounting professionals using diverse research designs to highlight the gaps and inform effective educational interventions.

This study contributes to the theoretical application of structuration theory in accounting ethics education. It underscores the critical role of comprehensive curricular reforms, stakeholder engagement and resource allocation.

Voice assistant (VA) technology is one of the fastest-growing artificial intelligence applications at present. However, the burgeoning scholarship argues that there are ethical challenges relating to this new technology, not the least related to privacy, which affects the technology’s acceptance. Given that the media impacts public opinion and acceptance of VA and that there are no studies on media coverage of VA, the study focuses on media coverage. In addition, this study aims to focus on media coverage in Indonesia, a country that has been underrepresented in earlier research.

The authors used critical discourse analysis of media texts, focusing on three levels (text, discourse practice and social practice) to study how VA technology was discussed in the Indonesian context and what power relations frame the representation. In total, 501 articles were collected from seven national media in Indonesia from 2010 to 2020 and the authors particularly focus on the 45 articles that concern ethics.

The ethical topics covered are gender issues, false marketing, ethical wrongdoing, ethically positive effects, misuse, privacy and security. More importantly, when they are discussed, they are presented as constituting no real critical problem. Regarding discursive practices, the media coverage is highly influenced by foreign media and most of the articles are directed to well-educated Indonesians. Finally, regarding social practices, the authors hold that the government ideology of technological advancement is related to this positive portrayal of VAs.

First, to provide the first media discourse study about ethical issues of VAs. Second, to provide insights from a non-Western context, namely, Indonesia, which is underrepresented in the research on ethics of VAs.

In this commentary, the authors introduce certain paradoxes of religious experience, ways the sacred is both attractive and repulsive, how there are urges to merge with the divine and to meaningfully change the world, how sacred power is both ineffable and accessible, how the divine can best be understood as a coincidence of opposites, how there is both good and evil in the world, and how religions sometimes proclaim peace yet instigate wars. The authors link these paradoxes with the contributions of the chapters in this volume on religion and philosophy. On the basis of both our and the chapters’ contributions the authors demonstrate several domains where religious paradox adds important insights to organizational approaches to paradox.

Yoga has become increasingly visible globally. Most of the visibility occurs through the physical (annamaya¹) kosha aspects of yoga: physical health and well-being through asana² and pranayama³ practices, in addition to the Manomaya kosha, the mental sheath, of an individual through dhyana,⁴ or meditation, and chanting of mantras.⁵ All of this is geared towards the individual and one’s ability to balance oneself in any given situation. Such practices support a bottom-up conceptualisation of yoga, giving agency to the individual. This chapter looks at the opportunities for yoga to enter organisational management, through organisational structure (chakravyuha⁶ formation), employee engagement and assessment (gunas⁷ and chakras⁸), and ethical leadership (yamas and niyamas⁹), among other aspects. It looks at how top-down systems can adapt through the utilisation of yogic principles and philosophies in everyday practice in organisations (Panchakoshas, 2021).

The purpose of this paper is to investigate the effectiveness of classical yoga not only as a complementary therapy but also as a viable option in the management of anxiety and depression.

Papers were retrieved using a combination of databases including PubMed/MEDLINE and PsycINFO.

The findings revealed that the practice of yoga as complementary therapy and also as a stand-alone therapy is effective in managing and reducing anxiety and depression.

All the studies reviewed in this paper were methodologically limited in terms of sample size, sample heterogeneity, yoga intervention styles, duration of practice and teaching methods. Further research is needed to address key areas such as how much yoga is needed per week, duration of each class and specifically the types of asanas and pranayama to practise to bring about change in the anxiety and depressive states.

This review has provided substantial insight to yoga as a complementary and/or stand-alone therapy for anxiety and depression which is much needed in this contemporary society. The Malaysian community especially teenagers and adults, should consider incorporating yoga as part of their daily routine to experience and reap its benefits. It is suggested that yoga be included as part of the physical education curriculum in learning institutions and as a recreational activity for staff in public and private organisations.

The findings of this review provide an avenue for victims to cope with and manage anxiety and depression through the practice of yoga.