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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.

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.

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.