Explore publications.

The study examined whether male and female South African accounting and tax practitioners differed in their self-reported ethical attitudes, reported professional experiences, reported categories of unethical client requests and stated intended responses to a tax-related ethical scenario. The study was motivated by mixed research observations on gender perceptions of ethical behaviour and the high number of previous accounting scandals in South Africa. These scandals have led many to question the ethics of the accounting profession, and whether accountants are upholding public trust. A quantitative, cross-sectional survey was employed. A total of 245 usable questionnaires were analysed. Mann-Whitney U tests were used to examine gender differences across 12 ethical-attitude items, while chi-square and exact tests were used to evaluate associations involving the categorical professional indicators, reported client-request categories and stated scenario responses. No statistically significant gender differences were detected across the 12 ethical-attitude items, and no professional ethical indicator remained statistically significant after adjustment for multiple testing. Although female respondents selected the understate-income category more frequently than males, this exploratory comparison did not remain statistically significant after adjustment for multiple testing. Approximately 90% of both groups stated that they would notify both the client and the South African Revenue Service (SARS) when responding to the understated-income scenario, and no statistically significant gender association was detected. Findings indicate limited gender-related variation in the reported ethical attitudes and stated professional intentions of practitioners in this predominantly young, early-career sample. They also highlight the importance of practitioners’ reported exposure to external client pressure and their stated intended professional responses. The findings should not be interpreted as demonstrating actual ethical behaviour or as establishing that professional education, regulation or occupational socialisation caused the observed similarity.

This study examines the ethical beliefs of Turkish consumers using a modified version of the Muncy-Vitell Consumer Ethics Scale (CES). Turkey’s ethical climate faces challenges such as copyright violations, environmental pollution, deceptive advertising, unsafe products, bribery, and ethical misconduct in business and politics. Focusing on frequent purchasers, the research assesses consumer ethics in shopping behaviors. While prior studies suggest some Turkish consumers engage in unethical practices, this study reveals a heightened sensitivity toward unethical behavior among respondents. Given Turkey’s status as a Muslim-majority country, the influence of Islamic ethical principles on consumption patterns warrants deeper investigation. The findings contribute to understanding how cultural and religious values shape consumer ethics in emerging markets, offering insights for policymakers and businesses aiming to promote ethical consumption.

Almost every aspect of the decision-making process that individuals or organisations engage in involves value judgements or the influence of what can be used to determine what is morally good or wrong.  The characteristics of those who make decisions, specifically their perceptions of the situation, and their social networks, all have a big influence on how their actions turn out. Thus, it is essential from the perspective of SMMEs to comprehend this idea to objectively evaluate the current decision-making procedures and offer recommendations for enhancement. Assessing how SMMEs' value judgements affect their decision-making in their business environment was the aim of this study.  The conduct of SMME operators was the foundation for this study, which examined how their value judgements and decision-making skills may support economic growth and help them thrive in a competitive market. To gather information from a variety of SMMEs in the eThekwini Municipal Area, simple random sampling was employed. A total of 229 business owners responded to the survey which produced the study's sample while data was gathered and analysed using SPSS (version 24). The study concluded that organisations that embrace good value judgement will experience the greatest sense of fulfilment and happiness when they act and make choices that are consistent with their values.

This study aims to determine whether business people in carrying out their work apply business ethics, and whether the application of ethics in managing this business can optimize company performance. This research is a qualitative descriptive study using interviews and survey methods with informants. The informants in this study are business people in domestic companies in Surabaya, including among others the ethical behavior of producers, ethical behavior of employees, ethical behavior of suppliers, ethical behavior of company leaders. . The data obtained from the interview results were then triangulated which included triangulation of data, sources and methods, then analyzed. The results of the study found that currently business people in domestic companies in Surabaya have implemented business ethics in their work. This can be seen from the results of interviews with business people who show almost the same answers, that is, on average, in carrying out their daily work, they have applied business ethics. Companies that implement business ethics in managing their business can optimize company performance.

Leadership theories have underpinned significant leadership studies and practices which span decades. Despite the plethora of research on different leadership theories and styles, there is minimal research exploring the relationship between previous leadership theories and the ethical leadership style. Previous research has shown that the ethical leadership effect goes above and beyond other leadership styles and theories as the latter lack an exclusive ethical focus. Therefore, this paper aims to address the identified gap from a preliminary perspective of previous leadership theories as compared to the ethical leadership style. In addition, ethical leadership is the ‘only’ leadership style that is part of the King IV code and report on Corporate Governance in South Africa. The study is built on previous research conducted on leadership theories in relation to ethical leadership and corporate governance as per the King IV report. The method employed involved conducting a historical narrative review of research from more than 60 relevant sources obtained from different databases and search engines on this topic. The paper found that a relationship exists between historical and contemporary leadership theories, contemporary theories and ethical leadership style, and ethical leadership and corporate governance. Stemming from these results, a conceptual model of the relationship between leadership theories, ethical leadership style, and Ubuntu ethics is shown. It is hoped that different types of organizations in South Africa will benefit from this review paper since most need to comply with the King IV report and code. The focus should be on ethical leadership as it promotes better employee performance and positive organizational outcomes.

Cheating occasionally occurs in organizations; sometimes, it is not easy to detect. Some organizations, such as schools and companies, may include an assessment of individuals' moral character as part of their assessments. Some people believe that when a person is evaluated as moral, he or she will continue to behave ethically. Conversely, when a person is rated below his or her level, he or she will strive to perform better. This article aims to investigate a person's private response to being assessed by their peers for their moral character. We conducted two experimental studies. Study 1 consisted of two groups. Participants in the high-score group received higher ratings from their peers than themselves, while participants in the low-score group received worse ratings than their own. In the following dice-under-cup game, participants in the high-score group were more likely to cheat than those in the low-score group. Study 2 showed that both groups reported varying satisfaction, happiness, and disappointment. In addition, those in the high-score group were more likely to increase their honesty ratings, while those in the low group did not. Our results suggest that assessments of an individual's moral character may not have desirable outcomes as some people believe.

Misconduct, in any form, whether corruption, theft, mismanagement of funds, maladministration, non-compliance of rules, etc. may create unethical environment in an organisation. This situation, if not get corrected timely, may have a negative impact on organisational performance as employees may be more inclined to focus on personal gains than working towards realising orgaisational vision. Authors of this article have utilised various official reports to substantiate this statement, and hence avoid a biased approach. The study focuses on the Local Government Sector Education Training Authority (LGSETA), to assess whether there is misconduct that limits the organization’s ability to establish an ethical culture. The study is based on qualitative desktop analysis utilising literature and document reviews to gather information. The findings explore varied ethical challenges and thus discuss measures to combat misconduct in LGSETA. The study recommends the adoption of the Governance Operating Model, suggested by Deloitte (2013) that can assist LGSETA to minimise misconduct by implementing measures to institute and promote an ethical culture.

This article aims to test and provide empirical evidence of the moderated mediating role that plays moral identity in explaining auditor’s ethical decision making based on Jones' model of moral intensity. Therefore, this research proposes a moderated mediation model where moral identity accessibility mediates the relationship between perceived moral intensity and auditors’ moral judgment. Moreover, Moral identity centrality is tested as a moderator variable for this socio-cognitive model. This study used random sampling methods for external senior auditors operating in audit firms in Morocco. Data obtained by 125 respondents and processed with SmartPLS. The results show that the impact of an auditor’s perceived moral intensity on his moral judgment is fully mediated by moral identity accessibility and moderated by moral identity centrality. Auditor’s moral intensity perception seems to trigger the access to moral identity which in turn affects positively the moral judgment based on how central is moral identity to the individual.

This research aims to test and provide empirical evidence of an ethical orientation of idealism, relativism, and ethical culture of the organization to auditor ethical behavior with experience as a moderation variable. This study used the census methods to all auditors in Badan Pemeriksa Keuangan Republik Indonesia the Provincial Representative of East Kalimantan. Data obtained by 33 respondents and processed with SmartPLS. The result shows that idealism and the ethical culture of the organization have a positive effect on the auditor's ethical behavior, whereas relativism has no negative effect on the auditor's ethical behavior. The moderation test result shows that the experience cannot moderate the ethical orientation of idealism and relativism on auditors' ethical behavior, however, experience has proven to moderate the ethical culture of the organization on auditors' ethical behavior.

This paper compares and analyzes the Catholic Social Teaching, Puritan work ethic and Islamic ethic of medieval Muslim Ahi Brotherhood of Anatolia in terms of business ethics. A high level of similarity can be found between Catholic social teaching (CST) and a branch of the Islamic work ethic of Ahi movement. Islamic Ahi work ethic has also significant similarities with the historical Protestant work ethic. This similarity reveals the opportunity to cooperate and to foster a more humanitarian workplace, particularly in multi-cultural organizations both for Christians and Muslims. We can argue that many ethical problems arise in organizations as a result of a violation of ethical values and virtues. Corruption, sexual harassment, mobbing, nepotism, are direct results of the lack of such virtues. Therefore, it is possible to merge Catholic, Protestant and Islamic values to create a more humane workplace.

This study aims to determine the effect of financial rewards (given and not given), personal costs (low and high) and reporting channels (anonymous and non-anonymous) on whistleblowing intentions. This study also analyzes the interaction effects among financial reward and personal cost, financial reward and reporting channel as well as personal cost and reporting channel on whistleblowing intentions. Participants in this study involve 65 finance and accounting employees of state universities in Bali. This research employs a 2x2x2 experimental design. The results of this study indicate that whistleblowing intentions are greater when given financial rewards compared to not given financial rewards, in low personal cost compared with a high personal cost, reported through anonymous reporting channels than in non-anonymous reporting channels. The results of the interaction effect indicate that greater whistleblowing occurs when given a financial reward (case at a low personal cost), through non-anonymous reporting channels. The results also confirm that higher whistleblowing intentions appear in a low personal cost through anonym reporting channels.