Pub Date : 2023-07-05DOI: 10.1108/ijoes-05-2023-0107
M. K. Kamila, S. Jasrotia
Purpose This study aims to analyse the ethical implications associated with the development of artificial intelligence (AI) technologies and to examine the potential ethical ramifications of AI technologies. Design/methodology/approach This study undertakes a thorough examination of existing academic literature pertaining to the ethical considerations surrounding AI. Additionally, it conducts in-depth interviews with individuals to explore the potential benefits and drawbacks of AI technology operating as autonomous ethical agents. A total of 20 semi-structured interviews were conducted, and the data were transcribed using grounded theory methodology. Findings The study asserts the importance of fostering an ethical environment in the progress of AI and suggests potential avenues for further investigation in the field of AI ethics. The study finds privacy and security, bias and fairness, trust and reliability, transparency and human–AI interactions as major ethical concerns. Research limitations/implications The implications of the study are far-reaching and span across various domains, including policy development, design of AI systems, establishment of trust, education and training, public awareness and further research. Notwithstanding the potential biases inherent in purposive sampling, the constantly evolving landscape of AI ethics and the challenge of extrapolating findings to all AI applications and contexts, limitations may still manifest. Originality/value The novelty of the study is attributed to its comprehensive methodology, which encompasses a wide range of stakeholder perspectives on the ethical implications of AI in the corporate sector. The ultimate goal is to promote the development of AI systems that exhibit responsibility, transparency and accountability.
{"title":"Ethical issues in the development of artificial intelligence: recognizing the risks","authors":"M. K. Kamila, S. Jasrotia","doi":"10.1108/ijoes-05-2023-0107","DOIUrl":"https://doi.org/10.1108/ijoes-05-2023-0107","url":null,"abstract":"\u0000Purpose\u0000This study aims to analyse the ethical implications associated with the development of artificial intelligence (AI) technologies and to examine the potential ethical ramifications of AI technologies.\u0000\u0000\u0000Design/methodology/approach\u0000This study undertakes a thorough examination of existing academic literature pertaining to the ethical considerations surrounding AI. Additionally, it conducts in-depth interviews with individuals to explore the potential benefits and drawbacks of AI technology operating as autonomous ethical agents. A total of 20 semi-structured interviews were conducted, and the data were transcribed using grounded theory methodology.\u0000\u0000\u0000Findings\u0000The study asserts the importance of fostering an ethical environment in the progress of AI and suggests potential avenues for further investigation in the field of AI ethics. The study finds privacy and security, bias and fairness, trust and reliability, transparency and human–AI interactions as major ethical concerns.\u0000\u0000\u0000Research limitations/implications\u0000The implications of the study are far-reaching and span across various domains, including policy development, design of AI systems, establishment of trust, education and training, public awareness and further research. Notwithstanding the potential biases inherent in purposive sampling, the constantly evolving landscape of AI ethics and the challenge of extrapolating findings to all AI applications and contexts, limitations may still manifest.\u0000\u0000\u0000Originality/value\u0000The novelty of the study is attributed to its comprehensive methodology, which encompasses a wide range of stakeholder perspectives on the ethical implications of AI in the corporate sector. The ultimate goal is to promote the development of AI systems that exhibit responsibility, transparency and accountability.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-07-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"46831848","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-12DOI: 10.1108/ijoes-06-2022-0120
Samina Qasim, Waqar Ahmed, Reema Frooghi
Purpose Environmental performance (EnPerf) needs to be critically studied so organizations can understand enhancing it. The purpose of this study is mainly to examine and explain the influence of beliefs and values of the human resources regarding religiosity (REL) and workplace spirituality (WS) on shaping an environmentally friendly work culture comprising environmental ethics (EE) and environmental passion (EP), to enhance EnPerf. Design/methodology/approach A survey methodology was used, and 316 responses were collected from the employees working in industries on the top list of polluting the environment using purposive sampling. Structural equation modeling was deployed to test the hypotheses. Findings This research is conducted to identify specific relationships of variables with the environment. It was discovered that WS affected EP and EE, positively affecting EnPerf. Research limitations/implications This study guides organizations and their management to adopt WS, EE and EP, as these all increase EnPerf in the organization. Originality/value Not much work has been conducted on the environmental culture based on REL and WS, using the ability-motivation-opportunity theory. This research analyzes employees’ intrinsic factors, such as REL and WS, to develop EP and EE. Thus helping to comprehend how they can use to enhance EnPerf, which is the current priority for the organizations.
{"title":"Influence of employees’ beliefs and values on shaping green work culture for boosting firm’s environmental performance","authors":"Samina Qasim, Waqar Ahmed, Reema Frooghi","doi":"10.1108/ijoes-06-2022-0120","DOIUrl":"https://doi.org/10.1108/ijoes-06-2022-0120","url":null,"abstract":"Purpose Environmental performance (EnPerf) needs to be critically studied so organizations can understand enhancing it. The purpose of this study is mainly to examine and explain the influence of beliefs and values of the human resources regarding religiosity (REL) and workplace spirituality (WS) on shaping an environmentally friendly work culture comprising environmental ethics (EE) and environmental passion (EP), to enhance EnPerf. Design/methodology/approach A survey methodology was used, and 316 responses were collected from the employees working in industries on the top list of polluting the environment using purposive sampling. Structural equation modeling was deployed to test the hypotheses. Findings This research is conducted to identify specific relationships of variables with the environment. It was discovered that WS affected EP and EE, positively affecting EnPerf. Research limitations/implications This study guides organizations and their management to adopt WS, EE and EP, as these all increase EnPerf in the organization. Originality/value Not much work has been conducted on the environmental culture based on REL and WS, using the ability-motivation-opportunity theory. This research analyzes employees’ intrinsic factors, such as REL and WS, to develop EP and EE. Thus helping to comprehend how they can use to enhance EnPerf, which is the current priority for the organizations.","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-12","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"136221755","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-08DOI: 10.1108/ijoes-03-2023-0060
Sri Rahayu Hijrah Hati, Hamrila Abdul Latip
Purpose This paper aims to explore the consumer insights and ethical concerns surrounding the online payday loan services available in the Google Play Store. This research was conducted to compare whether the presence or absence of debt collection protection acts in a country creates differences in consumer experiences regarding the ethics of payday loan collection. Specifically, the study compares customers’ experiences in both the Indonesian and US markets. Design/methodology/approach Indonesia and the USA were chosen because they have very different regulatory structures for the payday loan industry. The data was scraped using Python from 27 payday loan apps on the Indonesian Play Store, resulting in a total of 244,697 reviews extracted from the Indonesian market. For the US market, 446,010 reviews were extracted from 14 payday loan apps. The data was further analyzed using NVIVO. Findings The results suggest that consumers of payday loans in Indonesia and the USA hold positive views about the benefits of payday loan apps, as revealed by the word frequency and word cloud analysis. Notably, customers in both countries did not express any negative sentiments regarding the unethical interest rate charged by the payday loan, contradicting what is commonly reported in academic literature. However, a distinct pattern of unethical conduct was observed in both countries concerning marketing communication and debt collection practices. In the Indonesian market, payday loan companies were found to engage in unethical debt collection activities. In the US market, payday lenders exhibited unethical behavior in their marketing communication, particularly through deceptive advertising that makes promises to consumers that are not delivered. Originality/value The study aims to provide evidence on the various experiences of customers in the presence and absence of debt collection regulations using a novel methodology and a large sample, which strengthens the results and conclusions of the study. The study also intends to inform policymakers, particularly the Indonesian government, about the need for specific laws to regulate the debt collection process and prevent unethical practices. Ultimately, the study is expected to protect the rights of consumers from a deceptive marketing communication or unethical debt collection practices in both the Indonesian and US markets.
{"title":"Behind the curtain of payday lending: revealing consumer insights and ethical challenges in Indonesia and the USA using web-scraping methods","authors":"Sri Rahayu Hijrah Hati, Hamrila Abdul Latip","doi":"10.1108/ijoes-03-2023-0060","DOIUrl":"https://doi.org/10.1108/ijoes-03-2023-0060","url":null,"abstract":"Purpose This paper aims to explore the consumer insights and ethical concerns surrounding the online payday loan services available in the Google Play Store. This research was conducted to compare whether the presence or absence of debt collection protection acts in a country creates differences in consumer experiences regarding the ethics of payday loan collection. Specifically, the study compares customers’ experiences in both the Indonesian and US markets. Design/methodology/approach Indonesia and the USA were chosen because they have very different regulatory structures for the payday loan industry. The data was scraped using Python from 27 payday loan apps on the Indonesian Play Store, resulting in a total of 244,697 reviews extracted from the Indonesian market. For the US market, 446,010 reviews were extracted from 14 payday loan apps. The data was further analyzed using NVIVO. Findings The results suggest that consumers of payday loans in Indonesia and the USA hold positive views about the benefits of payday loan apps, as revealed by the word frequency and word cloud analysis. Notably, customers in both countries did not express any negative sentiments regarding the unethical interest rate charged by the payday loan, contradicting what is commonly reported in academic literature. However, a distinct pattern of unethical conduct was observed in both countries concerning marketing communication and debt collection practices. In the Indonesian market, payday loan companies were found to engage in unethical debt collection activities. In the US market, payday lenders exhibited unethical behavior in their marketing communication, particularly through deceptive advertising that makes promises to consumers that are not delivered. Originality/value The study aims to provide evidence on the various experiences of customers in the presence and absence of debt collection regulations using a novel methodology and a large sample, which strengthens the results and conclusions of the study. The study also intends to inform policymakers, particularly the Indonesian government, about the need for specific laws to regulate the debt collection process and prevent unethical practices. Ultimately, the study is expected to protect the rights of consumers from a deceptive marketing communication or unethical debt collection practices in both the Indonesian and US markets.","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"135215105","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-08DOI: 10.1108/ijoes-01-2022-0017
R. Rini, D. Adhariani, D. Sari
Purpose This study aims to investigate the association between corporate tax avoidance and environmental costs and disclosure in Indonesia and Australia for the research period 2015–2019. This study also analyzes corporate strategies for overcoming public concerns about tax avoidance activities, namely, the trade-off legitimacy and risk reduction strategies, through two mechanisms: the mediation and moderation roles of environmental disclosure on the relationship between environmental costs and tax avoidance activities. Design/methodology/approach The data consists of 675 and 235 observations for Australia and Indonesia, respectively, which were analyzed quantitatively using panel regression. Findings The results showed that the trade-off legitimacy or risk reduction strategies are not found to be implemented by companies in Indonesia, while in Australia, corporations use the trade-off legitimacy strategy to reduce risk and overcome the negative impact of tax avoidance activities. The results also provide empirical evidence on the impact of environmental costs on environmental disclosure in both countries. Originality/value This study contributes to the literature by providing the latest evidence on the role of environmental costs on environmental disclosure, which has rarely been investigated in previous studies.
{"title":"Environmental costs, environmental disclosure, and tax avoidance: evidence from mining and energy companies in Indonesia and Australia","authors":"R. Rini, D. Adhariani, D. Sari","doi":"10.1108/ijoes-01-2022-0017","DOIUrl":"https://doi.org/10.1108/ijoes-01-2022-0017","url":null,"abstract":"\u0000Purpose\u0000This study aims to investigate the association between corporate tax avoidance and environmental costs and disclosure in Indonesia and Australia for the research period 2015–2019. This study also analyzes corporate strategies for overcoming public concerns about tax avoidance activities, namely, the trade-off legitimacy and risk reduction strategies, through two mechanisms: the mediation and moderation roles of environmental disclosure on the relationship between environmental costs and tax avoidance activities.\u0000\u0000\u0000Design/methodology/approach\u0000The data consists of 675 and 235 observations for Australia and Indonesia, respectively, which were analyzed quantitatively using panel regression.\u0000\u0000\u0000Findings\u0000The results showed that the trade-off legitimacy or risk reduction strategies are not found to be implemented by companies in Indonesia, while in Australia, corporations use the trade-off legitimacy strategy to reduce risk and overcome the negative impact of tax avoidance activities. The results also provide empirical evidence on the impact of environmental costs on environmental disclosure in both countries.\u0000\u0000\u0000Originality/value\u0000This study contributes to the literature by providing the latest evidence on the role of environmental costs on environmental disclosure, which has rarely been investigated in previous studies.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-06-08","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45919790","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-06-07DOI: 10.1108/ijoes-12-2022-0313
Seema Das, S. Jha
Purpose Despite the significance of a gender-diverse workforce, there is a lack of comprehensive review of gender diversity and women's career advancement literature. Moreover, past literature focuses on women-on-board and other subsets based on outcomes like firm financial and non-financial performance, corporate social performance and board interlocks. The purpose of this study is to examine the research on gender diversity and women's career advancement through an analysis of 143 articles published during past decade. Theoretical frameworks, contexts and constructs-based contribution to scholarship were reviewed. The authors attempt to highlight key theories, constructs and contexts and provide direction for future research. Design/methodology/approach A comprehensive systematic literature review of 143 articles spanning January 2008–March 2023 about gender diversity and women’s career advancement was conducted. Findings Majority of the past studies have focused on women on board and top management team, and most of them have been conducted in the context of the USA and China. There is no specific industry which has been covered extensively. Resource dependency, resource-based views and agency theories are the primary theoretical frameworks used in the past studies. Furthermore, these findings suggest the scope to further focus on women’s retention and career growth initiatives, especially at levels other than top levels, for a stronger leadership pipeline. Originality/value This study has been conducted with a focused analysis of the context, constructs and theoretical frameworks, enabling future researchers to decide how and where to focus, to now strengthen retention of women.
{"title":"Women’s career advancement: review of literature and future research agenda","authors":"Seema Das, S. Jha","doi":"10.1108/ijoes-12-2022-0313","DOIUrl":"https://doi.org/10.1108/ijoes-12-2022-0313","url":null,"abstract":"\u0000Purpose\u0000Despite the significance of a gender-diverse workforce, there is a lack of comprehensive review of gender diversity and women's career advancement literature. Moreover, past literature focuses on women-on-board and other subsets based on outcomes like firm financial and non-financial performance, corporate social performance and board interlocks. The purpose of this study is to examine the research on gender diversity and women's career advancement through an analysis of 143 articles published during past decade. Theoretical frameworks, contexts and constructs-based contribution to scholarship were reviewed. The authors attempt to highlight key theories, constructs and contexts and provide direction for future research.\u0000\u0000\u0000Design/methodology/approach\u0000A comprehensive systematic literature review of 143 articles spanning January 2008–March 2023 about gender diversity and women’s career advancement was conducted.\u0000\u0000\u0000Findings\u0000Majority of the past studies have focused on women on board and top management team, and most of them have been conducted in the context of the USA and China. There is no specific industry which has been covered extensively. Resource dependency, resource-based views and agency theories are the primary theoretical frameworks used in the past studies. Furthermore, these findings suggest the scope to further focus on women’s retention and career growth initiatives, especially at levels other than top levels, for a stronger leadership pipeline.\u0000\u0000\u0000Originality/value\u0000This study has been conducted with a focused analysis of the context, constructs and theoretical frameworks, enabling future researchers to decide how and where to focus, to now strengthen retention of women.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-06-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"43009498","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-18DOI: 10.1108/ijoes-05-2023-243
J. Rendtorff
{"title":"Editorial: Future directions of research in ethics and systems","authors":"J. Rendtorff","doi":"10.1108/ijoes-05-2023-243","DOIUrl":"https://doi.org/10.1108/ijoes-05-2023-243","url":null,"abstract":"","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-04-18","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45671358","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-04-11DOI: 10.1108/ijoes-12-2022-0305
Monica Trezise, Michael J. Richardson
Purpose As Australians experience more fierce and frequent natural disasters, there are urgent calls for businesses to meaningfully respond to climate change. Australian financial and professional services employees occupy an ambiguous space as climate mitigation measures have different economic implications for their clients. The purpose of this paper is to investigate how Australian professionals experience climate change and respond to the issue within their workplace. Design/methodology/approach This mixed methods study applies a systems thinking framework to investigate: how do professionals’ experiences of the issue of climate change and the workplace influence their cognitions, emotions and behaviour? And in particular, what psychosocial antecedents precede voicing climate concern? Findings Firstly, a survey of professionals (N = 206) found social norms, perceived behavioural control and biospheric values, but not attitudes, significantly predicted prohibitive green voice. Middle managers were significantly likely to voice climate concern, whereas senior managers were significantly likely to express climate scepticism. Ten professionals were then interviewed to gain a contextualised understanding of these trends. Interpretive phenomenological analysis identified five interrelated themes: (1) active identity management, (2) understanding climate change is escalating, (3) workplace shapes climate change response, (4) frustration and alienation and (5) belief that corporations prioritise profit. Originality/value Findings are discussed in relation to how employees may both embody and adapt their organisations. These results have implications for understandings of workplace meaningfulness and organisational risk governance.
{"title":"Risky business: understanding the green voice behaviour of Australian professionals","authors":"Monica Trezise, Michael J. Richardson","doi":"10.1108/ijoes-12-2022-0305","DOIUrl":"https://doi.org/10.1108/ijoes-12-2022-0305","url":null,"abstract":"\u0000Purpose\u0000As Australians experience more fierce and frequent natural disasters, there are urgent calls for businesses to meaningfully respond to climate change. Australian financial and professional services employees occupy an ambiguous space as climate mitigation measures have different economic implications for their clients. The purpose of this paper is to investigate how Australian professionals experience climate change and respond to the issue within their workplace.\u0000\u0000\u0000Design/methodology/approach\u0000This mixed methods study applies a systems thinking framework to investigate: how do professionals’ experiences of the issue of climate change and the workplace influence their cognitions, emotions and behaviour? And in particular, what psychosocial antecedents precede voicing climate concern?\u0000\u0000\u0000Findings\u0000Firstly, a survey of professionals (N = 206) found social norms, perceived behavioural control and biospheric values, but not attitudes, significantly predicted prohibitive green voice. Middle managers were significantly likely to voice climate concern, whereas senior managers were significantly likely to express climate scepticism. Ten professionals were then interviewed to gain a contextualised understanding of these trends. Interpretive phenomenological analysis identified five interrelated themes: (1) active identity management, (2) understanding climate change is escalating, (3) workplace shapes climate change response, (4) frustration and alienation and (5) belief that corporations prioritise profit.\u0000\u0000\u0000Originality/value\u0000Findings are discussed in relation to how employees may both embody and adapt their organisations. These results have implications for understandings of workplace meaningfulness and organisational risk governance.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-04-11","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"41647281","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-03-07DOI: 10.1108/ijoes-07-2022-0156
Jihyun Lee
Purpose The purpose of this study is to investigate the role of consumers’ moral preferences between moral and economic benefits and consumers’ moral and rational behaviour intentions based on moral decision-making models of previous studies. Design/methodology/approach Respondents were asked to answer a questionnaire measuring moral and economic benefits, consumers’ moral preferences and moral and rational behaviour intention after reading a stimulus describing imaginary fashion brand A’s unethical activities. Findings Moral and economic benefits directly and significantly affect moral and rational behaviour intention. Homo economicus evoked by an economic benefit had a negative effect on moral behaviour intention. Research limitations/implications This study focused only on a moral benefit and an economic benefit as factors evoking consumers’ moral preferences. This study was also conducted only in a Korean context and considered a specific industry. In future research, the results of this study should be extended to design the “possibility of punishment” to encourage moral behaviour by discouraging the effect of homo economicus. The results have implications for companies such as social enterprises and charities that want to promote consumers’ moral behaviour. Originality/value This study provides evidence on why ethical consumers do not always make ethical decisions by confirming that homo economicus has a significant influence on not only rational behaviour intention but also moral behaviour intention.
{"title":"Why ethical consumers buy products from unethical companies: consumers’ ambivalent responses towards fashion companies’ unethical activities","authors":"Jihyun Lee","doi":"10.1108/ijoes-07-2022-0156","DOIUrl":"https://doi.org/10.1108/ijoes-07-2022-0156","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to investigate the role of consumers’ moral preferences between moral and economic benefits and consumers’ moral and rational behaviour intentions based on moral decision-making models of previous studies.\u0000\u0000\u0000Design/methodology/approach\u0000Respondents were asked to answer a questionnaire measuring moral and economic benefits, consumers’ moral preferences and moral and rational behaviour intention after reading a stimulus describing imaginary fashion brand A’s unethical activities.\u0000\u0000\u0000Findings\u0000Moral and economic benefits directly and significantly affect moral and rational behaviour intention. Homo economicus evoked by an economic benefit had a negative effect on moral behaviour intention.\u0000\u0000\u0000Research limitations/implications\u0000This study focused only on a moral benefit and an economic benefit as factors evoking consumers’ moral preferences. This study was also conducted only in a Korean context and considered a specific industry. In future research, the results of this study should be extended to design the “possibility of punishment” to encourage moral behaviour by discouraging the effect of homo economicus. The results have implications for companies such as social enterprises and charities that want to promote consumers’ moral behaviour.\u0000\u0000\u0000Originality/value\u0000This study provides evidence on why ethical consumers do not always make ethical decisions by confirming that homo economicus has a significant influence on not only rational behaviour intention but also moral behaviour intention.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-03-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44994625","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-13DOI: 10.1108/ijoes-10-2021-0198
A. Salifu, Abass Umar Abdul-Karim
Purpose While the causes and effects of begging are well known, solutions on how to eradicate begging are still elusive in many parts of the developing world. The purpose of this study is to examine the different ways through which community leaders at the local level can contribute to the eradication of begging in one of Ghana’s most densely populated suburbs in the city of Accra. Design/methodology/approach This study was undertaken using the qualitative approach, and primary data was collected through interviews, participants observation and focus group discussions with beggars, community leaders and officials of non-governmental organisations at Nima, a suburb of Accra. Findings Begging in the suburb of Nima is increasingly becoming a business venture. It is no more an activity that is the preserve of only the weak, the poor, the elderly, the physically challenged, the needy and the marginalised in society. This paper argues that the eradication of begging requires multiple approaches and that community-based leaders must play a central role. This paper identified the provision of alternative sources of livelihood, the naming, shaming and condemnation of unjustified begging in the community, strict boarder control, returning foreign beggars to their home countries, the formulation and enforcement of community anti-begging by-laws and regular sensitisation programs on begging as crucial in reducing or eliminating begging. Research limitations/implications While focusing on one Muslim-dominated suburb in Accra ensures a detailed discussion of strategies of eliminating begging from a cultural and religious perspective, the findings of this study may not be applicable to non-Islamic settings and communities where cultural or religious leadership structures do not exist. Practical implications This study has demonstrated that the eradication of begging in society cannot have one-size-fit all solution. This paper shows that in societies where cultural and religious leadership structures exist, they must play important roles in the design and implementation of strategies that seek to reduce or eliminate religious begging in society. This implies that formal government agencies and their associated laws alone will not be enough to eradicate or reduce begging under such contexts. Originality/value Measures to eradicate begging have often ignored the role of community leaders. This paper contributes to our understanding on this by specifically examining the phenomenon of begging at the micro level and exploring the different ways community leaders can contribute to the eradication of begging in society.
{"title":"The role of community leaders in the eradication of alms begging in Nima, Ghana","authors":"A. Salifu, Abass Umar Abdul-Karim","doi":"10.1108/ijoes-10-2021-0198","DOIUrl":"https://doi.org/10.1108/ijoes-10-2021-0198","url":null,"abstract":"\u0000Purpose\u0000While the causes and effects of begging are well known, solutions on how to eradicate begging are still elusive in many parts of the developing world. The purpose of this study is to examine the different ways through which community leaders at the local level can contribute to the eradication of begging in one of Ghana’s most densely populated suburbs in the city of Accra.\u0000\u0000\u0000Design/methodology/approach\u0000This study was undertaken using the qualitative approach, and primary data was collected through interviews, participants observation and focus group discussions with beggars, community leaders and officials of non-governmental organisations at Nima, a suburb of Accra.\u0000\u0000\u0000Findings\u0000Begging in the suburb of Nima is increasingly becoming a business venture. It is no more an activity that is the preserve of only the weak, the poor, the elderly, the physically challenged, the needy and the marginalised in society. This paper argues that the eradication of begging requires multiple approaches and that community-based leaders must play a central role. This paper identified the provision of alternative sources of livelihood, the naming, shaming and condemnation of unjustified begging in the community, strict boarder control, returning foreign beggars to their home countries, the formulation and enforcement of community anti-begging by-laws and regular sensitisation programs on begging as crucial in reducing or eliminating begging.\u0000\u0000\u0000Research limitations/implications\u0000While focusing on one Muslim-dominated suburb in Accra ensures a detailed discussion of strategies of eliminating begging from a cultural and religious perspective, the findings of this study may not be applicable to non-Islamic settings and communities where cultural or religious leadership structures do not exist.\u0000\u0000\u0000Practical implications\u0000This study has demonstrated that the eradication of begging in society cannot have one-size-fit all solution. This paper shows that in societies where cultural and religious leadership structures exist, they must play important roles in the design and implementation of strategies that seek to reduce or eliminate religious begging in society. This implies that formal government agencies and their associated laws alone will not be enough to eradicate or reduce begging under such contexts.\u0000\u0000\u0000Originality/value\u0000Measures to eradicate begging have often ignored the role of community leaders. This paper contributes to our understanding on this by specifically examining the phenomenon of begging at the micro level and exploring the different ways community leaders can contribute to the eradication of begging in society.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-02-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"44316815","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-02-09DOI: 10.1108/ijoes-07-2022-0154
A. Taki, A. Soroushyar
Purpose The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior. Design/methodology/approach To test the research hypotheses, a scenario-based questionnaire taken from Brink et al. (2018) was used. Using a cross-sectional survey design, the authors collected primary data of 160 financial managers of firms in Iran using structured questionnaires. The research sample selected was based on Cohen et al.’s (2000) table. To test the research hypotheses, analysis of variance was used. Findings The results showed that increasing honesty-humility of financial managers decreases the impact of social pressure and risk appetite interaction on aggressive financial reporting. In addition, the results of further analysis showed that reducing the honesty-humility of financial managers increases the impact of risk appetite on aggressive financial reporting. Moreover, the results indicate that reducing the honesty-humility of financial managers increases the impact of social pressure on aggressive financial reporting. Research limitations/implications This finding provides significant evidence for auditor, managers and policymakers in Iran. Policymakers, auditor and company managers can emphasize compliance with the code of ethics, internal control and corporate governance to increase ethics and reduce negative economic consequences. Originality/value To the best of the authors’ knowledge, this is the first case in an emerging economy to survey the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior. Also, this study contributes to understanding how factors at the individual, social and organizational level combine to influence financial managers’ aggressive financial reporting behavior.
目的本研究旨在探讨财务经理诚实谦卑对攻击性财务报告行为的调节作用。设计/方法/方法为了检验研究假设，使用了Brink等人(2018)的基于场景的问卷。采用横断面调查设计，作者使用结构化问卷收集了伊朗160家公司财务经理的原始数据。选取的研究样本基于Cohen et al.(2000)的表格。为了检验研究假设，采用方差分析。研究结果表明，财务经理的诚实-谦逊程度的提高降低了社会压力和风险偏好相互作用对激进财务报告的影响。此外，进一步分析的结果表明，降低财务经理的诚实-谦卑会增加风险偏好对激进财务报告的影响。此外，研究结果表明，降低财务经理的诚实-谦卑会增加社会压力对激进财务报告的影响。这一发现为伊朗的审计师、管理者和政策制定者提供了重要的证据。政策制定者、审计师和公司管理者可以强调遵守道德规范、内部控制和公司治理，以提高道德水平，减少负面经济后果。原创性/价值据作者所知，这是新兴经济体中第一个调查财务经理诚实-谦逊对激进财务报告行为的调节作用的案例。此外，本研究有助于理解个人、社会和组织层面的因素如何共同影响财务经理的激进财务报告行为。
{"title":"The moderating role of financial managers’ honesty-humility on aggressive financial reporting: evidence from Iran","authors":"A. Taki, A. Soroushyar","doi":"10.1108/ijoes-07-2022-0154","DOIUrl":"https://doi.org/10.1108/ijoes-07-2022-0154","url":null,"abstract":"\u0000Purpose\u0000The purpose of this study is to investigate the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior.\u0000\u0000\u0000Design/methodology/approach\u0000To test the research hypotheses, a scenario-based questionnaire taken from Brink et al. (2018) was used. Using a cross-sectional survey design, the authors collected primary data of 160 financial managers of firms in Iran using structured questionnaires. The research sample selected was based on Cohen et al.’s (2000) table. To test the research hypotheses, analysis of variance was used.\u0000\u0000\u0000Findings\u0000The results showed that increasing honesty-humility of financial managers decreases the impact of social pressure and risk appetite interaction on aggressive financial reporting. In addition, the results of further analysis showed that reducing the honesty-humility of financial managers increases the impact of risk appetite on aggressive financial reporting. Moreover, the results indicate that reducing the honesty-humility of financial managers increases the impact of social pressure on aggressive financial reporting.\u0000\u0000\u0000Research limitations/implications\u0000This finding provides significant evidence for auditor, managers and policymakers in Iran. Policymakers, auditor and company managers can emphasize compliance with the code of ethics, internal control and corporate governance to increase ethics and reduce negative economic consequences.\u0000\u0000\u0000Originality/value\u0000To the best of the authors’ knowledge, this is the first case in an emerging economy to survey the moderating role of honesty-humility of financial managers on aggressive financial reporting behavior. Also, this study contributes to understanding how factors at the individual, social and organizational level combine to influence financial managers’ aggressive financial reporting behavior.\u0000","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":" ","pages":""},"PeriodicalIF":1.8,"publicationDate":"2023-02-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"45585844","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
京公网安备 11010802042870号
京ICP备2023020795号-1
扫码关注我们
求助内容：
应助结果提醒方式：