Abstract This study provides an overview of state-of-the-art research on Artificial Intelligence in the business context and proposes an agenda for future research. First, by analyzing 404 relevant articles collected through Web of Science and Scopus, this article presents the evolution of research on AI in business over time, highlighting seminal works in the field, and the leading publication venues. Next, using a text-mining approach based on Latent Dirichlet Allocation, latent topics were extracted from the literature and comprehensively analyzed. The findings reveal 18 topics classified into four main clusters: societal impact of AI, organizational impact of AI, AI systems, and AI methodologies. This study then presents several main developmental trends and the resulting challenges, including robots and automated systems, Internet-of-Things and AI integration, law, and ethics, among others. Finally, a research agenda is proposed to guide the directions of future AI research in business addressing the identified trends and challenges.
Accounting is widely regarded as a complex subject, and traditional teaching methods often fail to fully engage students or enhance learning outcomes. This study investigates the effectiveness of gamification and vocational programmes as pedagogical approaches to improve student engagement and academic performance in accounting education. A quantitative research design was employed, with primary data collected from 254 undergraduate and postgraduate students enrolled in accounting and vocational accounting programmes across India. Measurement scales were adapted from validated studies, and Partial Least Squares Structural Equation Modeling (PLS-SEM) was applied using SmartPLS 4.0 to test the proposed hypotheses. The results indicate that gamification has a significant positive effect on student engagement (β = 0.683, p < 0.001) but does not directly influence academic performance (β = 0.017, p = 0.448). Conversely, vocational programmes positively affect both engagement (β = 0.264, p = 0.014) and academic performance (β = 0.903, p < 0.001). These findings suggest that while gamified interventions enhance motivation, participation, and collaboration, practical and skill-based vocational training is essential for improving measurable learning outcomes. This study contributes to the accounting education literature by demonstrating the complementary roles of gamification and vocational programmes, emphasizing the importance of integrating motivational and performance-oriented pedagogical strategies. For educators and curriculum designers, combining gamified learning with vocationally oriented activities offers a promising approach to increase engagement, reinforce conceptual understanding, and prepare students for real-world professional challenges. The study also provides implications for curriculum design, policy development, and future research on hybrid pedagogical models.
Business ethics, Social responsibility of business
BackgroundLeadership is a multifaceted concept shaped by professional, cultural, and organizational contexts. This study examines how business leaders conceptualize leadership and its influence on the construction of leadership identities. By focusing on sector-specific perspectives, the research highlights the varying definitions and roles of leadership across different professional environments.MethodA qualitative approach was employed to analyze leadership narratives from 71 participants, including CEOs, entrepreneurs, media professionals, politicians, and bureaucrats. Data were collected through in-depth interviews, and content analysis was used to identify themes and patterns in how leaders perceive and define their roles.ResultsThe findings reveal sectoral variations in leadership conceptualizations. Business leaders and entrepreneurs emphasize innovation, success, and strategic thinking. Journalists and media professionals prioritize influence and communication, while bureaucrats and politicians focus on ethics, public service, and societal values. These distinct perspectives demonstrate how leadership identities are shaped by the normative pressures and expectations of different professional contexts.ConclusionThe study underscores the contextual nature of leadership perceptions and their role in shaping leadership identity. It provides valuable insights into how leadership is constructed and understood across sectors, contributing to leadership theory and practice. Future research should expand the scope to include a wider range of professional groups and conduct comparative analyses to deepen understanding of the factors influencing leadership development.
Enterprises operate as complex systems embedded in dynamic environments characterized by global interdependencies, technol1ogical advancements, and systemic challenges. This paper examines the critical components, challenges, and resilience strategies necessary for modern organizations to navigate complexity and uncertainty. The COVID-19 pandemic and the global semiconductor shortage revealed vulnerabilities in interconnected supply chains, financial markets, and digital ecosystems, underscoring the need for systemic adaptability. Technological advancements, including artificial intelligence, the Internet of Things, and big data, add layers of operational complexity, demanding robust data management, cybersecurity measures, and seamless integration with legacy systems. The paper highlights the growing demand for sustainable and ethical practices, driven by regulatory pressures, consumer expectations, and advocacy group influence. Businesses are compelled to balance short-term efficiency with long-term adaptability to thrive in a volatile environment shaped by rapid technological, market, and societal changes. Case studies of organizations such as Toyota, Amazon, and Unilever illustrate how viewing enterprises as interconnected systems allows them to address root causes of challenges, implement resilience strategies, and leverage adaptability as a competitive advantage. Theoretical frameworks, including systems thinking, complex adaptive systems (CAS), and the Viable System Model, provide tools for understanding enterprise complexity. These frameworks emphasize interdependencies, nonlinearities, feedback loops, and emergent behaviors that define organizational systems. The paper explores the concept of resilience, emphasizing adaptability, recovery, and thriving amidst disruptions as critical elements of long-term sustainability. Challenges such as resistance to change, coordination across subsystems, and the trade-off between efficiency and resilience are analyzed within the context of enterprise architecture, Normal Accident Theory, and the Swiss Cheese Model. The study advocates for adopting resilience engineering and collective mindfulness to anticipate, detect, and manage errors effectively, ensuring organizational stability and growth. By framing enterprises as dynamic, adaptive systems, this paper contributes actionable insights for building resilience, fostering sustainability, and managing complexity in an era of unprecedented disruption.
A theoretical model for managers responding to a morally challenging situation is developed in the article. This model explores and examines how managers deal with paradoxes created by ethical dilemmas. To explain their strategy, the authors’ model combines a moral philosophy approach – existentialism ‒ with paradox theories. Starting with an emblematic situation such as a dilemma, the lens of Smith and Tushman’s Paradoxical Cognition is used to develop the theoretical construct. Then, with the help of Sartre’s ethics of freedom, two stages that managers pass through to find a solution are explained. Drawing on those theories, a model of ethical cognition to solve the paradoxical tension issues from ethical dilemmas is submitted. A reflexive process that includes awareness, freedom, and personal projects is combined and described. Every stage with examples of issues from the previous research of human resource managers is illustrated. This model allows people to escape those paradoxical tensions and suggests how a person articulates and creates ethical principles to handle a paradoxical conflict. Based on the in-depth interviews reanalyzed, concrete illustrations about paradoxical cognition are shown. These semi-structured in-depth interviews were conducted to determine how French-Canadian HR managers make ethical decisions (respondents: 37 HR managers working in Montreal and its suburbs (Quebec, Canada); period: 2013‒2017; number of questions: 16, divided into 4 sections; discourse analysis of data: using AtlasTi software). In doing so, the gap between theory and empirical with Sartre’s concepts such as Awareness, Freedom, and Project is overcome. This conceptual model can be used in the individual to solve of a moral dilemma and can be most valuable for manager when they are facing some moral paradoxical situations.
La bioética nace en Georgetown con la intención de reforzar la autonomía del paciente frente a una medicina intervencionista aplicada con tradicionales criterios paternalistas. El consentimiento informado es elaborado como la puesta en práctica de la autonomía “a secas” que, en la despersonalización que sufre la medicina medicalizada y mercantilizada, ha sido poco efectiva. En recientes decenios, con fuerte influencia feminista, se desarrolla la autonomía relacional, enfatizando que el ejercicio de decisiones autónomas depende de contextos sociales, criterios culturales, identidad biográfica, además de estar severamente limitada por condicionantes socioeconómicos negativos.
Proclamar autonomía como un principio ha tenido escaso impacto en prácticas sociales, incluyendo la medicina. Aquí se propone fomentar la autonomía relacional mediante el recurso a las éticas relacionales: ética del reconocimiento (Hegel/ Honneth), ética de la resonancia (Rosa) y ética de la responsividad (Waldenfels). Complementariamente libertad individual y relacionalidad ética dependen de cultivar el cuidado de sí (Foucault).
Medical philosophy. Medical ethics, Business ethics
El presente artículo analiza el envejecimiento activo de las mujeres mayores y la doble discriminación que sufren tanto por encontrarse en su etapa de envejecimiento, como por el hecho de ser mujeres. Existen grandes desigualdades entre hombres y mujeres con respecto a la provisión de cuidados a otras personas y en el desempeño de las tareas domésticas. El envejecimiento activo y el envejecimiento saludable es menor en las mujeres mayores, debido a su dedicación familiar, las barreras culturales, la falta de apoyos sociales y la baja autoestima.
Medical philosophy. Medical ethics, Business ethics
Maria Isabel Sánchez-Hernández, Eduardo Gismera-Tierno, Jesus Labrador-Fernández
et al.
Health religious organizations tend to offer individual attention to patients in line with their spiritual character and, at the same time, the highest service quality. This study puts the attention on the nurse-patient relationship and empirically explores a theoretical model that links nurses’ suffering at work with personal’s willingness to engage in a therapeutic and spiritual relationship with patients and the consequent effect on quality. Data has been collected in the city of Madrid (Spain) in the month of June 2019 in Santa Elena Clinic. An analytical case-study based on Partial Least Squares (PLS) path modeling is the chosen method to verify the cause-effect hypothesized relationships. This study contributes to the current academic literature by providing new knowledge and empirical evidence on the topic of the future of work in health religious organizations. The main conclusion is the necessary inclusion of suffering, even in good places to work, as a key indicator for a better management. Results should be a useful source of information for practitioners that seek to implement better human management systems in these organizations.
Olga Martínez Casares, Reyes Boceta Muñoz, Marta Albert Márquez
En las últimas décadas se viene produciendo un envejecimiento de la población que es foco de atención de instituciones de ámbito mundial con objeto de promover un envejecimiento saludable. Las enfermedades crónicas forman parte del envejecimiento y la población geriátrica es la mayor consumidora de medicamentos. Limitar la participación de esta población en la investigación clínica puede resultar en la falta de información sobre la eficacia y seguridad. Es necesario definir acciones que incluyan la investigación clínica como parte del envejecimiento saludable ya que promueve el envejecimiento activo y proporciona información relevante para un mejor uso de los medicamentos en esta población.
Medical philosophy. Medical ethics, Business ethics
Banjo Ally HASSAN, Hassanat Adunni HASSAN, Adebiyi Julius ABOSEDE
et al.
Decision on delegation of authority can have long term effect on ethical
behavior of organisations. This paper examined the effect of centralization on
business ethics among deposit money banks (DMBs) in Nigeria. Using survey
design, we obtained and analysed data from 376 respondents in the industry
comprising of managerial level staff. Our result indicates that centralization
moderately influence business ethics among the deposit money banks in
Nigeria. The findings suggest that increased level of centralization can indeed
improve ethical decision behaviour among the DMBs. As such, even as
decentralization can facilitate decision making by granting some level of
autonomy to individuals and units, centralization can be helpful in ensuring
business ethics in the DMBs in Nigeria.
The efficiency of conservation measures largely depends on our ability to understand numerous biotic and abiotic factors, and the broad array of their interactions and dependencies, which are often scale-sensitive. To generate precise evidence for causes, outputs and processes, and thus to translate knowledge into conservation actions, advanced methods and an unbiased synthesis of data are required. Following scientific advances, along with the support of new technologies, research questions in conservation biology have gradually evolved. To deal with these questions, new methods and approaches have been developed aiming to capture a more holistic picture of the dynamic and multidimensional processes structuring biodiversity patterns. Such modern methodological tools can be satisfied through the use of transparent and credible data, collected over various spatial and temporal scales. Here, the basic concept behind recent methodological advances—viz. (1) decision support tools for spatial conservation planning, (2) cumulative effect assessments and (3) ecological niche models—which offer innovative analyses for conservation of biodiversity, is briefly presented. The need for standardized analytical methodologies seems to be properly acknowledged. Yet, the application, precision and validation of any such modern tool largely depend on the available data. The need for transparent and credible open-access data is more urgent than ever.