Hasil untuk "Business ethics"

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S2 Open Access 2008
Qualitative Research in Business & Management

M. D. Myers

PART ONE: INTRODUCTION How to Use This Book Overview of Qualitative Research PART TWO: FUNDAMENTAL CONCEPTS OF RESEARCH Research Design Philosophical Perspectives Ethics PART THREE: QUALITATIVE RESEARCH METHODS Action Research Case Study Research Ethnographic Research Grounded Theory PART FOUR: DATA COLLECTION TECHNIQUES Interviews Participant Observation and Fieldwork Using Documents PART FIVE: ANALYSING QUALITATIVE DATA Analysing Qualitative Data: An Overview Hermeneutics Semiotics Narrative Analysis PART SIX: WRITING UP AND PUBLISHING Writing up Getting Published PART SEVEN: CONCLUSION Qualitative Research in Perspective

1652 sitasi en Sociology
arXiv Open Access 2026
Time to Get Closer: Longing for Care Ethics Under the Neoliberal Logic of Public Services

Ruta Serpytyte

The fields of HCI and Participatory design have been turning to care ethics as a suitable ethos to approach current polycrisis with. Similar calls for relationality can be witnessed in public administration research and practice, albeit its current logic being built on privatisation and marketisation of services, managerialism and customer-focus; all of which are challenging to combine with care ethics. In this paper I use collaging technique to visually reflect on new ways for public services to adopt and (care-fully) scale participatory design approaches, and how do feminist care ethics fit in the design of public services, where there is a strong presence of neoliberalism.

en cs.HC
arXiv Open Access 2025
What We Do Not Know: GPT Use in Business and Management

Tammy Mackenzie, Branislav Radeljic, Leslie Salgado et al.

This systematic review examines peer-reviewed studies on application of GPT in business management, revealing significant knowledge gaps. Despite identifying interesting research directions such as best practices, benchmarking, performance comparisons, social impacts, our analysis yields only 42 relevant studies for the 22 months since its release. There are so few studies looking at a particular sector or subfield that management researchers, business consultants, policymakers, and journalists do not yet have enough information to make well-founded statements on how GPT is being used in businesses. The primary contribution of this paper is a call to action for further research. We provide a description of current research and identify knowledge gaps on the use of GPT in business. We cover the management subfields of finance, marketing, human resources, strategy, operations, production, and analytics, excluding retail and sales. We discuss gaps in knowledge of GPT potential consequences on employment, productivity, environmental costs, oppression, and small businesses. We propose how management consultants and the media can help fill those gaps. We call for practical work on business control systems as they relate to existing and foreseeable AI-related business challenges. This work may be of interest to managers, to management researchers, and to people working on AI in society.

en cs.CY
DOAJ Open Access 2025
ISLAMIC BROTHERHOOD AND BUSINESS SOCIAL RESPONSIBILITY (BSR) IN MALAYSIA: A QUALITATIVE EXPLORATION OF ISLAMIC FAITH-BASED BUSINESS PRACTICES

MUHAMMAD AIMAN AWALLUDDIN, ANISA SAFIAH MAZNORBALIA, AMER FAWWAZ MOHAMAD YASID

This study looks at how Islamic brotherhood influences business social responsibility (BSR) practices among Muslim entrepreneurs, focusing on Islamic principles like justice, fairness, and compassion. It explores the key motivations, both internal and external, that drive BSR behaviours in Muslim-owned businesses. Using a qualitative approach, the study involved semi-structured interviews and snowball sampling, selecting ten respondents who met the study's criteria. Thematic analysis was applied to identify emerging themes. The findings show that Islamic brotherhood strengthens individuals' core values, encouraging them to engage in moral development and incorporate BSR practices into their businesses. The study suggests that Muslim entrepreneurs see their businesses not just as commercial ventures, but as a way to fulfill religious and ethical duties, promote community development, and support charitable causes. These faith-based motivations align with ethical business practices, highlighting the importance of Islamic principles in shaping responsible business behaviour within the Muslim entrepreneurial community. This research is significant because it contributes to both theory and practice, showing how faith-based motivations drive ethical decision-making in business. The study also offers practical insights for policymakers and business leaders on how to design BSR strategies that appeal to Muslim entrepreneurs, encouraging them to adopt practices that benefit society.

DOAJ Open Access 2025
Evolution of management theories in the context of business communication

Olesia Suntsova

This paper explores the evolution of management theories and their impact on business communication, focusing on the shift from rigid, hierarchical systems to adaptive, technology-enabled models. The research object is the dynamic relationship between managerial paradigms and communication strategies within organizations. Problem statement. Although management theory and organizational communication are well-studied, the integration of classical principles with the demands of today’s digital, globalized business environment remains insufficiently examined. Unresolved aspects of the problem. Limited research addresses the adaptation of traditional models to digital contexts, the embedding of emotional intelligence into technology-mediated communication, and the influence of sustainability narratives on stakeholder relations. Purpose of the article. The study aims to trace the progression of management theories in relation to business communication and to propose ways of integrating foundational principles with contemporary innovations. Presentation of the main material. Employing a qualitative approach, the research synthesizes peer-reviewed literature, corporate case studies, and industry reports. It follows the historical path from Scientific Management and Administrative Theory to the Human Relations Movement, Systems Theory, and Contingency Theory, culminating in the digital era’s emphasis on AI-driven tools, virtual collaboration, and cross-cultural competence. Findings reveal that while clarity and structure remain essential, adaptability, empathy, and technological integration are now critical for effective communication. Conclusions. The results show that communication strategies must evolve alongside management paradigms to ensure organizational resilience. The study offers a framework for leaders to enhance collaboration, decision-making, and stakeholder trust. Future research should focus on AI ethics, neuroscience-based communication, and sustainability-oriented engagement.

DOAJ Open Access 2025
Ethics In Business Law: A Paternalistic Legal Philosophy Approach From John Stuart Mill

I Dewa Gde Ery Suputra, I Gede Agus Kurniawan, Anak Agung Ayu Ngurah Sri Rahayu Gorda

Introduction: In the modern business world, John Stuart Mill's paternalistic legal philosophy, especially the "harm" principle, is very relevant to balance market freedom and protection of public interests, such as consumers, workers, and the environment, through regulations aimed at reducing the negative impacts of business activities. Purposes of the Research: The purpose of this study is to analyze the application of John Stuart Mill's paternalistic principles in business law and to evaluate the relevance of Mill's legal philosophy to modern business regulation. Methods of the Research: This study uses normative legal methods to analyze the application of John Stuart Mill's paternalistic principles in business law, with conceptual, legislative, and case approaches, and utilizing primary, secondary, and tertiary legal materials analyzed qualitatively and deductively. Results Main Findings of the Research: John Stuart Mill’s paternalistic principles, particularly the harm principle, are highly relevant in modern business regulation as they balance market freedom with protection of the public interest, as seen in consumer protection, employment, corporate social responsibility (CSR), and environmental regulations, which aim to protect consumers, workers, and ecosystems. Despite challenges such as resistance from business actors, the application of this principle remains essential to ensure that freedom in business does not harm society and the environment, and supports sustainability and public welfare.

S2 Open Access 2022
Ethical Responsibility and Sustainability (ERS) Development in a Metaverse Business Model

Muhammad Anshari, Muhammad Syafrudin, Norma Latif Fitriyani et al.

Businesses are starting to use the Metaverse to expand their service network and establish new value co-creation for customers. However, businesses may need to carefully assess the ethical implications of their data collection and utilisation procedures for business sustainability. This paper examines the ethical concerns surrounding the usage of the Metaverse by organisations to obtain a competitive edge. This research was based on an exploratory assessment of business ethics and a Metaverse business model. A structured literature review was selected as the study’s design to get a better understanding of the issue. This research provides preliminary insights into the Metaverse and its business ethics, suggesting that any business must have a transparent policy regarding its Metaverse applications to foster a culture of ethics. This research aims to promote a constructive discussion on the issue of ethics in the context of the Metaverse that arises when an organisation conducts a violation or misuses user data. This paper is useful for people in the fields of technology and public policy, such as academics, businesspeople, and policymakers.

85 sitasi en
arXiv Open Access 2024
Technology as uncharted territory: Contextual integrity and the notion of AI as new ethical ground

Alexander Martin Mussgnug

Recent research illustrates how AI can be developed and deployed in a manner detached from the concrete social context of application. By abstracting from the contexts of AI application, practitioners also disengage from the distinct normative structures that govern them. Building upon Helen Nissenbaum's framework of contextual integrity, I illustrate how disregard for contextual norms can threaten the integrity of a context with often decisive ethical implications. I argue that efforts to promote responsible and ethical AI can inadvertently contribute to and seemingly legitimize this disregard for established contextual norms. Echoing a persistent undercurrent in technology ethics of understanding emerging technologies as uncharted moral territory, certain approaches to AI ethics can promote a notion of AI as a novel and distinct realm for ethical deliberation, norm setting, and virtue cultivation. This narrative of AI as new ethical ground, however, can come at the expense of practitioners, policymakers and ethicists engaging with already established norms and virtues that were gradually cultivated to promote successful and responsible practice within concrete social contexts. In response, I question the current narrow prioritization in AI ethics of moral innovation over moral preservation. Engaging also with emerging foundation models, I advocate for a moderately conservative approach to the ethics of AI that prioritizes the responsible and considered integration of AI within established social contexts and their respective normative structures.

arXiv Open Access 2024
Evaluation Ethics of LLMs in Legal Domain

Ruizhe Zhang, Haitao Li, Yueyue Wu et al.

In recent years, the utilization of large language models for natural language dialogue has gained momentum, leading to their widespread adoption across various domains. However, their universal competence in addressing challenges specific to specialized fields such as law remains a subject of scrutiny. The incorporation of legal ethics into the model has been overlooked by researchers. We asserts that rigorous ethic evaluation is essential to ensure the effective integration of large language models in legal domains, emphasizing the need to assess domain-specific proficiency and domain-specific ethic. To address this, we propose a novelty evaluation methodology, utilizing authentic legal cases to evaluate the fundamental language abilities, specialized legal knowledge and legal robustness of large language models (LLMs). The findings from our comprehensive evaluation contribute significantly to the academic discourse surrounding the suitability and performance of large language models in legal domains.

en cs.CL, cs.AI
arXiv Open Access 2024
The Interplay of Computing, Ethics, and Policy in Brain-Computer Interface Design

Muhammed Ugur, Raghavendra Pradyumna Pothukuchi, Abhishek Bhattacharjee

Brain-computer interfaces (BCIs) connect biological neurons in the brain with external systems like prosthetics and computers. They are increasingly incorporating processing capabilities to analyze and stimulate neural activity, and consequently, pose unique design challenges related to ethics, law, and policy. For the first time, this paper articulates how ethical, legal, and policy considerations can shape BCI architecture design, and how the decisions that architects make constrain or expand the ethical, legal, and policy frameworks that can be applied to them.

en cs.AR, cs.CY
arXiv Open Access 2024
Ethical Statistical Practice and Ethical AI

Rochelle E. Tractenberg

Artificial Intelligence (AI) is a field that utilizes computing and often, data and statistics, intensively together to solve problems or make predictions. AI has been evolving with literally unbelievable speed over the past few years, and this has led to an increase in social, cultural, industrial, scientific, and governmental concerns about the ethical development and use of AI systems worldwide. The ASA has issued a statement on ethical statistical practice and AI (ASA, 2024), which echoes similar statements from other groups. Here we discuss the support for ethical statistical practice and ethical AI that has been established in long-standing human rights law and ethical practice standards for computing and statistics. There are multiple sources of support for ethical statistical practice and ethical AI deriving from these source documents, which are critical for strengthening the operationalization of the "Statement on Ethical AI for Statistics Practitioners". These resources are explicated for interested readers to utilize to guide their development and use of AI in, and through, their statistical practice.

en stat.OT, cs.AI
DOAJ Open Access 2024
The Moderating Role of Competitive Strength in the Relationship between Social and Environmental Performance and Financial Performance

Mohammad Amri Asrami, Seyed Kazem Ebrahimi, Hossein Amini

Compliance with social and environmental responsibilities is one of the requirements of the current competitive era, and the competitive pressure on companies in this situation imposes costs that can affect financial performance. This research investigates the moderating role of competitive strength in the relationship between social and environmental responsibilities and financial performance. The statistical sample for this research consists of companies listed on the Tehran Stock Exchange between 2016 and 2021. Using a regular screening method, 108 companies were selected as samples. After checking the classical assumptions of regression, the panel data model with fixed effects was used. The results showed that social performance has a positive relationship with financial performance. Competitive strength has a negative moderating effect on the relationship between social performance and financial performance. Environmental performance also has a positive relationship with financial performance, and competitive strength has a negative moderating role in this relationship. According to the coefficients of the variables, the social dimension of the company is more effective in increasing performance than the environmental dimension. Introduction A balance must be established between the modernization process and social and environmental concerns. Additionally, society's expectations regarding moral, legal, economic, and public interests require companies to commit to the communities in which they operate (Porter & Kramer, 2011). On the other hand, the growing interest of companies, especially large, national, and multinational companies, to demonstrate better environmental and social performance as part of their corporate social responsibility policy is often reflected in their management structures and investment policies. In line with the social responsibility policy, companies invest in the environmental field for three reasons: complying with environmental and social regulations and standards, improving company conditions, creating a favorable image of the company for society, and gaining access to other markets (Zaid et al., 2020). Social responsibilities have been utilized in various businesses to achieve a competitive advantage and create stable relationships with society. In this regard, the theory of social responsibilities refers to the combined pursuit of economic progress, social equality, and environmental protection. The nature of social responsibilities is the interconnected and mutual realization of financial, social, and environmental goals (Donkor et al., 2023). A company's environmental responsibility refers to its organizational behavior and commitment to the natural environment, which symbolizes the company's environmental ethics (Dilla et al., 2019). Several studies have shown conflicting results regarding a firm's environmental performance and financial performance. Some previous studies have shown that environmental responsibility improves long-term performance (Arda et al., 2019; Gilal et al., 2019). In addition, green knowledge and innovation promote an environmental orientation that allows companies to improve performance (Atan et al., 2018). On the contrary, since introducing environmental initiatives is costly (Zhang et al., 2019), evidence has shown that corporate environmental responsibility does not always lead to positive results (Chollet & Sandwidi, 2018). Based on a sample of companies listed on the Tehran Stock Exchange, this study examines the role of competitive strength in the relationship between firms’ social and environmental performance and financial performance. Literature Review Green theory emphasizes that community care helps organizations in sustainable development. Hence, government regulations and customer pressure encourage companies to adopt such practices in emerging markets. Environmental responsibility allows companies to improve their competitive advantages and dynamic capabilities (Arda et al., 2019). Incorporating environmental values supports environmental business in the long term (Gill et al., 2019). In general, green knowledge and innovation promote an environmental orientation and green resource management in companies, subsequently allowing them to improve their performance (Atan et al., 2018; Zhang et al., 2019). Based on this, this research expects to improve the effectiveness of a company by using organizational resources for environmental performance while simultaneously improving social performance. Proponents of the positive effects of CSR argue that CSR enhances corporate value and image, as well as develops brand positioning, reputation, and corporate image, which in turn enhances financial performance in the long run (Hill, 2020). It is often assumed that the proper use of economic, social, and governance standards requires higher financial efficiency and performance. Managers of firms with fewer resources have fewer opportunities to divert resources to their advantage (Kumar et al., 2023). They are more concerned about their presence in the market and maintaining their market share in the industry, and they consider themselves less socially responsible towards the company, market, and society (Jiang et al., 2019). The moderating power of competition encourages companies to act in socially responsible ways and helps maintain their reputation (Chih et al., 2010; Graafland, 2018). The intensity of competition affects decisions related to social responsibilities, including social and environmental performance (Jiang et al., 2019). Different levels of competition affect the relationship between the social and environmental performance of companies. Social practices and environmental ethics are intangible assets for a company in capital markets, and these assets change with shifts in competition levels. In particular, considering the role of competitive strength, the relationship between social performance and environmental performance with financial performance changes as the level of competition fluctuates (Saeed et al., 2023). Therefore, the following hypotheses can be proposed: Hypothesis 1: There is a positive relationship between social performance and financial performance. Hypothesis 2: Competitive strength moderates the relationship between social performance and financial performance. Hypothesis 3: There is a positive relationship between environmental performance and financial performance. Hypothesis 4: Competitive strength moderates the relationship between environmental performance and financial performance. Methodology This research is practical and post-event, conducted using the secondary data collection method. The information from companies was collected by referring to the Codal.ir website and using their financial statements and attached notes. The study period covers 2016 to 2021. Before testing the proposed model and hypotheses, the assumptions of the regression models were checked. The Chow test, Hausman test, and variance heterogeneity test indicated that the panel data model with fixed effects is suitable for the models of this research. In this study, the Breusch-Pagan-Godfrey test was used to check for heteroscedasticity. The results of the heteroscedasticity analysis show that the residuals of the normal regression models do not have constant variance, indicating heteroscedasticity, and the generalized least squares method was used to address this issue. Results The variable coefficient of social performance in models 1 and 2 is 0.0092 and 0.019, respectively, and is significant at the 99% confidence level in both models. There is a positive relationship between social performance and financial performance, meaning that compliance with social responsibilities leads to an increase in financial performance. However, in model 2, the moderating variable (strength of competition) reverses the relationship between social performance and financial performance. At the 99% confidence level, the strength of competition has a negative effect on the relationship between social performance and financial performance. The variable coefficient of environmental performance in models 3 and 4 is 0.003 and 0.004, respectively, and is significant at the 95% confidence level. There is a positive relationship between environmental performance and financial performance, indicating that compliance with environmental responsibilities leads to an increase in financial performance. In model 4, the sign of the coefficient for the moderating variable (strength of competition) is positive, meaning that the strength of competition has a positive relationship with financial performance. However, the moderating variable reverses the relationship between environmental performance and financial performance, so at the 99% confidence level, the strength of competition has a negative effect on the relationship between environmental performance and financial performance. Conclusion Disclosure of social performance leads to increased financial performance. The disclosure of social performance by the company, as a positive signal to the market and shareholders, directly benefits the improvement of the company’s reputation and value. Additionally, this disclosure can indirectly affect the company’s financial performance through mediators such as competitive advantage, reputation, customer satisfaction, access to capital, and environmental resource efficiency. The company's competitive advantages are one of the important dimensions of market characteristics that company leaders should consider in their efforts to make optimal decisions to maximize financial performance. When there are no competitive pressures, managers may become lax in their duties, leading to poor management and high agency costs. Disclosure of environmental performance also leads to increased financial performance. Compliance with environmental responsibilities and publication of periodic reports raise awareness and judgment among society and stakeholders, thereby strengthening the company's brand. To ensure that environmental goals are met, environmental functions such as the development of environmental policies and programs, setting quantitative and measurable goals for reducing environmental pollution, implementing pollution prevention obligations, measuring and evaluating potential environmental effects, revising executive plans, and making reforms must be carried out. Competitive strength has a negative moderating role in the relationship between environmental responsibilities and financial performance. Today, governments support and encourage companies to fulfill social and environmental responsibilities. On the other hand, when facing external pressures, companies rely on government support and try to attract technical and financial incentives to carry out social and environmental responsibilities at a lower cost and more easily. By actively implementing social and environmental responsibilities, companies can communicate with governing bodies and actively participate in the development and approval of environmental responsibility programs. These actions help companies gain external legitimacy and promote their corporate brand. In this way, by taking advantage of these factors, companies can increase profitability while raising product prices and consolidating customer loyalty. Additionally, emphasizing the reduction of physical waste through environmentally friendly solutions can lay the groundwork for reducing costs and increasing profitability.

Accounting. Bookkeeping, Finance
DOAJ Open Access 2024
G factor of the ESG agenda in the context of sustainable development of Russian electric power companies

Sheveleva Galina I.

Reducing associated investment risks in the context of the modern ESG agenda requires a certain transformation of corporate governance in Russian power generation companies. In order to achieve this objective, a correlation analysis was carried out between the generalized G components of the ESG agenda and the principles outlined in the Russian Corporate Governance Code (Code). The priority G components of authoritative international rating agencies and the largest foreign companies, leading national rating agencies, and the Bank of Russia were examined. The study involved the analysis of Russian power generation companies that are voluntarily enhancing their corporate governance practices. The results of a general assessment of their corporate governance and additional analysis of the fulfilment of the criteria for each section of the Code are presented. The data obtained are summarized and proposals for further transformations of corporate governance in these companies are formulated. These proposals are highly relevant in the context of sustainable development of these companies. They concern the reformatting of the ownership structure and business ethics into separate G components with an appropriate set of evaluation criteria, and the introduction of modern compliance control.

Environmental sciences
S2 Open Access 2020
Religion as a Macro Social Force Affecting Business: Concepts, Questions, and Future Research

H. J. V. Van Buren, Jawad Syed, R. Mir

Religion has been in general neglected or even seen as a taboo subject in organizational research and management practice. This is a glaring omission in the business and society and business ethics literatures. As a source of moral norms and beliefs, religion has historically played a significant role in the vast majority of societies and continues to remain relevant in almost every society. More broadly, expectations for responsible business behavior are informed by regional, national, or indigenous cultures, which in many parts of the world are heavily influenced by religious belief systems and religious institutions. In this essay, we discuss examples of how religion has functioned as a macro social force affecting business and society, discuss some of the key questions and issues related to research in this domain, offer some observations about why religion may be problematic with regard to its effects on business, and conclude by summarizing the articles contained in the special issue.

118 sitasi en Sociology
CrossRef Open Access 2023
Who Counts in Business Ethics

Kirsten Martin

The discipline of business ethics has been slow to include Big Tech as a worthwhile object of examination. My goal in this presidential address is to make the case that the discipline of business ethics is overlooking novel harms and marginalized stakeholders in emerging and impactful technology industries. Furthermore, although the discipline is improving, the persistent narrowness of our field inhibits our ability to identify and examine novel issues in these important industries. I use standpoint theory to suggest one reason why we remain narrow in what we think counts in business ethics as valid objects of concern: because we are similarly narrow in who counts as a business ethicist. As scholars, we are a lens that we train on the world to identify who counts as a scholar, what we study, and who matters.

arXiv Open Access 2023
Towards a Taxonomy of Large Language Model based Business Model Transformations

Jochen Wulf, Juerg Meierhofer

Research on the role of Large Language Models (LLMs) in business models and services is limited. Previous studies have utilized econometric models, technical showcases, and literature reviews. However, this research is pioneering in its empirical examination of the influence of LLMs at the firm level. The study introduces a detailed taxonomy that can guide further research on the criteria for successful LLM-based business model implementation and deepen understanding of LLM-driven business transformations. Existing knowledge on this subject is sparse and general. This research offers a more detailed business model design framework based on LLM-driven transformations. This taxonomy is not only beneficial for academic research but also has practical implications. It can act as a strategic tool for businesses, offering insights and best practices. Businesses can lev-erage this taxonomy to make informed decisions about LLM initiatives, ensuring that technology in-vestments align with strategic goals.

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