Hasil untuk "Business ethics"

M. Fascia

“Business” has two meanings. A “business” is an entity that offers a good or service for sale, typically with the goal of making a profit. Wal-Mart and Toyota are businesses. “Business” can also mean the activity of exchange. An individual does business with Toyota when she exchanges some of her money for one of its cars. So “business ethics” includes the study of the ethics of the entities that offer (and often produce) goods and services for sale, as well as the ethics of exchange and activities connected with exchange (e.g., advertising). Philosophers have long been interested in these subjects. Aristotle worried about the effects of commerce on character, while Aquinas wrote on profit and prices. Smith and Marx thought deeply about the organization of the process of production. Business ethics in its current incarnation traces its roots to the 1970s and 1980s, when a group of moral philosophers applied ethical theories to business activity. A number of business ethics journals were created around this time, and business ethics became a familiar course in philosophy departments. Common topics of inquiry were and continue to be the purpose of the firm, corporate governance, corporate moral agency, rights and duties at work, fairness in pay and pricing, the limits of markets, marketing ethics, supply chain ethics, and corporate political activity. Not long after philosophers reinvigorated the field, social scientists entered it (and in fact had been working on related issues the whole time). They have increasingly pulled the field, and its academic courses, into business schools. This article concentrates on the philosophical or normative side of business ethics, but it also says something about the descriptive or social scientific side when they overlap.

O. C. Ferrella, D. Harrison, L. Ferrell et al.

Abstract It is important to understand the relative importance of business ethics and social responsibility in determining brand attitudes. However, there has been a failure in prior research to differentiate between attitudes toward business ethics and CSR. This research reviews customer-brand research related to business ethics and social responsibility and conducts a study to evaluate customer attitudes. Four scenarios offer variations in company behaviors related to positive and negative conduct of customer social responsibility and business ethics. Study findings from a panel of 351 respondents provide new insights related to a customer's expectations and perceptions of company CSR and business ethics behavior. We conclude that although CSR attitudes remain important, customers value business ethics as a critical behavior in their perceptions of brand attitudes.

O. N. Arunkumar, D. Divya, Chandan

Unlocking the power of sustainable growth, Environmental, Social, and Governance (ESG) principles are redefining the future of responsible investment and corporate excellence. ESG regulations ensure that organizations maintain sustainable development and improve non-monetary metrics, such as stakeholders’ engagement, customer satisfaction, market acceptability, societal ethics, and values. Higher ESG scores demonstrate commitment towards responsible business practices and indicate higher market value for companies, which are valid for all sectors, including IT. However, existing literature reveals that IT sector companies pay less attention to planning their operations to make them more sustainable. Therefore, IT firms must identify methods and practices to maintain high ESG scores to achieve sustainable growth. The current study leads the readers into a new area of ESG through the help of an advanced method, DEA. DEA (Data Envelopment Analysis) methodology has been used to identify the decision units’ relative efficiency scores and helps identify peers and followers based on ESG scores. The study reveals that among the selected IT firms using the output-oriented strategy, 56.25% experience increasing returns to scale, 18.75 per cent experience decreasing returns to scale, and the remaining 25.00 per cent report constant returns to scale. This indicates that most IT industry firms can generate greater output change in proportion to the input change.

Luana COSĂCESCU

The demands of controlling when meeting cutting-edge technology are quite high given its underlying principles, its prospective character, flexibility, but also the desire for transparency, ethics, and responsibility. Through controllers (expert accountants), in their roles as collaborators, reminders, relationship managers of top management, smart technologies will be truly put to good use as business intelligence tools, as trusted allies (digital assistants, AI copilots, AI generative chatbots, interactive dashboards with AI inserts). Of course, there will be obstacles, a certain amount of distrust related to the “black boxes” regarding creation, operation, possible reactions. Hence the multiplication of searches to find something safer, with fewer unknowns regarding the purpose, risk levels, possible discriminations. This is how we arrived at XAI — explainable artificial intelligence, but also at HITL — complex models in which human judgment is integrated. The two systems also have their limits (especially regarding the balance between accuracy and explainability), but it is certain that the degree of trust, openness, and understanding of users (towards algorithms, models, artificial intelligence in general) through these tools will further increase. Basically, both tools suggest the same thing: if employees are directly involved and helped to understand something from the arguments, from the behavior of machines (whether it is about machine learning models, neural networks, or deep learning), then there will be an interactive collaboration between specialists and machines that is particularly beneficial to each productive or functional segment, but also to the entire organization.

Anna Szychta

Dear Authors and Readers,The closing issue of “Zeszyty Teoretyczne Rachunkowości” (ZTR, “The Theoretical Journal of Accounting”) for 2025, vol. 49, number 4, once again provides an engaging and multidimensional review of contemporary research trends in accounting. This Special Issue, titled Contemporary challenges, conditions and directions of development of accounting, gathers 13 studies that explore the ongoing transformation of the accounting discipline driven by technological advancements, sustainability demands, and evolving expectations from professionals and educators. The featured articles reflect a diverse range of approaches, from theoretical modelling and comparative analysis to bibliometric synthesis and empirical evaluation, offering a comprehensive perspective on the accounting field as it advances into a new digital and regulatory era.At the intersection of behavioural finance and accounting communication, Adeel Ali Qureshi and Mateusz Lemańczyk present a comprehensive literature review in their paper Attention metrics and stock market reactions to accounting events: A literature review. By combining bibliometric analysis with the TCCM frame- work, they investigate how investor attention, measured by media coverage, online search activity, and textual complexity, influences market reactions to accounting disclosures. Their findings highlight the increasing significance of behavioural insights and data analytics in understanding how financial information is perceived, processed, and priced.The paper by Mateja Brozović, Sanja Sever Mališ, and Dominik Piršić, titled Financial accounting analysis of leverage and profitability: Evidence from Croatian SMEs, expands the discussion to corporate financial performance. Using key financial ratios from small and medium-sized enterprises in Croatia, the authors analyse the relationship between leverage and profitability, providing empirical evidence that enhances understanding of the financial resilience and risk structures of SMEs, a vital yet often overlooked segment of the European economy.Renáta Hornická and Renáta Pakšiová examine the development of non-financial disclosure in their paper Scope of sustainability reporting in the largest companies in Slovakia in 2017 and 2022. By analysing textual data from the annual and sustainability reports of major Slovak firms, they document a noticeable growth in the scope and depth of ESG reporting following the introduction of the Non-Financial Reporting Directive. Their findings offer timely insight into how regulatory pressure drives increased corporate accountability and the institutionalisation of sustainability reporting in Central and Eastern Europe.A broader institutional and regulatory perspective on sustainability assurance is examined by Tanja Laković, Daniel Zdolšek, and Milica Vukčević in their paper Development of the regulatory framework for sustainability assurance: A comparative analysis of the transition from NFRD to CSRD in Slovenia and Montenegro. This comparative study highlights the challenges and opportunities of implementing the new EU Corporate Sustainability Reporting Directive in Montenegro, a non-EU member state. It highlights differences in readiness and institutional adaptation between EU member and candidate countries.From a theoretical perspective, Serhii Lehenchuk and Viktoriia Makarovych offer an innovative conceptual discussion in Theoretical foundations of accounting for intellectual investment property: Towards standard setting. Their paper develops a framework for recognising and measuring intellectual investment property, bridging gaps between traditional accounting and emerging forms of intangible capital. By proposing theoretical principles for potential standardisation, the study adds a significant perspective to debates on accounting for knowledge-based assets in the digital economy.The linguistic and communicative aspects of accountability are examined in Raili Lilo, Elina Paemurru, and Ülle Pärl’s paper, Accountability through linguistic features: A holistic theoretical framework for sustainability reports. Through a meta- -analysis of previous empirical studies, the authors incorporate insights from legitimacy, stakeholder, signalling, and institutional theories to illustrate how language can both promote and conceal accountability in sustainability reporting. Their comprehensive framework offers a valuable basis for analysing how textual choices such as tone, clarity, and structure can influence stakeholders’ perceptions of corporate responsibility and transparency.The public sector perspective is presented by Diana Papradanova and Ventsislav Vechev in their paper An evaluation of the accounting model for reporting public sector entities’ revenues in Bulgaria in the context of the International Public Sector Accounting Standards. The authors carry out a detailed comparative analysis of Bulgarian regulations and IPSAS provisions, highlighting conceptual differences and gaps that impede transparency and comparability. Their findings offer practical recommendations for aligning public-sector accounting practices with international standards and fiscal accountability principles.The human factor and digital transformation in accounting are central themes in Katarzyna Prędkiewicz and Krzysztof Biegun’s article, Factors that influence accountants’ acceptance of Artificial Intelligence: An extended Technology Acceptance Model, which incorporates technology anxiety and experience. The authors empirically expand the Technology Acceptance Model by including variables related to technological anxiety and professional experience, offering fresh insights into how accountants view, accept, and adopt AI tools in their work. Their findings emphasise both the opportunities and psychological barriers in the move towards automation and intelligent systems in accounting practice.The contribution by Ana Rep Romić, Marzena Remlein, and Sanja Sever Mališ, titled Information technology in accounting education: A bibliometric-systematic literature review (2006–2025), focuses on the intersection of pedagogy and digitalisation. Drawing on a bibliometric and systematic literature review spanning two decades of research, the authors map global trends in the integration of IT into accounting education. Their study identifies emerging competencies, evolving educational technologies, and the changing role of educators in developing digitally literate accounting professionals capable of responding to sustainability and AI-driven challenges.Kristina Rudžionienė, Aušrinė Tamulevičiūtė, and Aurelija Kustienė’s study, The relationship between CSR and earnings management in Lithuanian listed companies, explores how sustainability efforts relate to financial behaviour in a small, transitional economy. Contrary to prior expectations, their results indicate a positive link between corporate social responsibility and both accrual- and real-activity earnings management. This surprising outcome suggests that, in some cases, CSR initiatives might be strategically used to hide opportunistic actions. The study offers new empirical insights into ethical authenticity and transparency in financial reporting across Central and Eastern Europe.The intersection of family business and accounting research is explored in Amin Soheili’s paper Family business and accounting research: A structured literature review. Through a systematic review of seventy peer-reviewed papers published between 2000 and 2024, the author maps the theoretical and methodological development of accounting research within family business contexts. Using a SWOT framework, the study highlights the underrepresentation of socioemotional and qualitative dimensions. The review advocates a broader investigation into private and emerging-market family firms, emphasising the need for interdisciplinary approaches that account for the behavioural and relational dynamics of family-owned enterprises.Gintarė Špogienė, Daiva Tamulevičienė, and Kristina Rudžionienė analyse five leading Lithuanian retail chains in their paper Integrating corporate social responsibility into internal decision-making in leading retail chains in Lithuania: A responsibility accounting perspectiveThey highlight a gap between publicly disclosed CSR and the information that genuinely influences managerial decisions. To reduce “informational noise” and enhance accountability, they suggest adapting responsibility accounting and reporting (RAR) to incorporate stakeholder-impact assessment and to categorise decisions as financial, philanthropic, or socially responsible, aligning internal controls with public CSR commitments and fostering more transparent, ethics-based governance.Finally, considering preparedness for the EU’s sustainability regime, Aleksandra Sulik-Górecka, Marzena Strojek-Filus, and Daniel Iskra, in their article Assessment of Polish companies’ preparedness for ESG reporting in the context of its determinants as evaluated by report preparers, explore Polish companies’ readiness through a nationwide survey and non-parametric inference. Most respondents rated themselves as only moderately prepared, with preparedness significantly linked to firm size (but not industry), about 70% viewing ESG reporting as complex, and they highlight a need for investment in personnel and reporting technologies. The study places these findings in the context of the roll-out of CSRD/ESRS and presents them as a baseline for more in-depth quality analysis.Taken together, the articles in this Special Issue reflect the complexity of modern accounting as a discipline that is simultaneously technological, behavioural, regulatory, and ethical. The contributions show how accounting continues to broaden beyond its traditional financial scope, including data analytics, artificial intelligence, linguistic transparency, and sustainability assurance. Each paper not only advances academic discussion but also provides valuable insights for practitioners, educators, and policymakers, enhancing the quality, relevance, and integrity of accounting information.The Editorial Team extends its gratitude to all authors and reviewers for their valuable contributions and diligent work in preparing this issue. We also thank our readers for their continued interest and engagement with the journal. We hope that the studies presented here will inspire further discussion, research, and innovation in the ever-evolving field of accounting.Marzena Remlein* Ana Rep Romić**The Editorial Team of ZTR is pleased to announce that in ZTR’s 49th year of publication, its four quarterly issues contained 39 articles: 25 in English and 14 in Polish. Their authors come from eleven countries (Bulgaria, Estonia, Croatia, Montenegro, Lithuania, Poland, the Czech Republic, Slovakia, Slovenia, Sweden, and Ukraine). We thank all the authors for their cooperation with the Editorial Team and the reviewers of their articles. The manuscripts submitted to ZTR were reviewed in 2025 by 73 reviewers, including 52 from Poland and 21 from abroad. The Editorial Team would like to thank all specialists who provided anonymous reviews and insightful feedback. The list of Polish and foreign reviewers is included in this issue of ZTR and on our journal’s website at https://ztr.skwp.pl/ cms/reviewers. We encourage authors and readers to visit ZTR’s website at https://ztr.skwp.pl/, which contains extensive information about ZTR, including its presence in databases (including Scopus, Web of Science, BazEkon, EBSCO Business Source Ulti-mate, Erich Plus, CEEOL, Cejsh, CROSSREF, DOAJ, and ICI Journals Master List), as well as an invitation to a thematic issue of ZTR in 2026 titled Accounting’s Expanded Horizon: Redefining Internal Practices for Organizational Flourishing (for more, see Call for papers published in ZTR, Vol. 49, No. 2 and at https://ztr.skwp.pl/cms/CMS:647). On behalf of the entire ZTR Editorial Team, I wish all authors, reviewers, members of the Editorial Board, and readers of ZTR a lot of health, happi-ness, and peace, as well as numerous professional successes in 2026. Yours sincerely,Anna Szychta

S. Böhm, Michal J Carrington, N. Cornelius et al.

To commemorate 40 years since the founding of the Journal of Business Ethics, the editors in chief of the journal have invited the editors to provide commentaries on the future of business ethics. This essay comprises a selection of commentaries aimed at creating dialogue around the theme Ethics at the centre of global and local challenges. For much of the history of the Journal of Business Ethics, ethics was seen within the academy as a peripheral aspect of business. However, in recent years, the stakes have risen dramatically, with global and local worlds destabilized by financial crisis, climate change, internet technologies and artificial intelligence, and global health crises. The authors of these commentaries address these grand challenges by placing business ethics at their centre. What if all grand challenges were framed as grand ethical challenges? Tanusree Jain, Arno Kourula and Suhaib Riaz posit that an ethical lens allows for a humble response, in which those with greater capacity take greater responsibility but remain inclusive and cognizant of different voices and experiences. Focussing on business ethics in connection to the grand(est) challenge of environmental emergencies, Steffen Böhm introduces the deceptively simple yet radical position that business is nature, and nature is business. His quick but profound side-step from arguments against human–nature dualism to an ontological undoing of the business–nature dichotomy should have all business ethics scholars rethinking their “business and society” assumptions. Also, singularly concerned with the climate emergency, Boudewijn de Bruin posits a scenario where, 40 years from now, our field will be evaluated by its ability to have helped humanity emerge from this emergency. He contends that Milieudefensie (Friends of the Earth) v. Royal Dutch Shell illustrates how human rights take centre stage in climate change litigation, and how business ethics enters the courtroom. From a consumer ethics perspective, Deirdre Shaw, Michal Carrington and Louise Hassan argue that ecologically sustainable and socially just marketplace systems demand cultural change, a reconsideration of future interpretations of “consumer society”, a challenge to the dominant “growth logic” and stimulation of alternative ways to address our consumption needs. Still concerned with global issues, but turning attention to social inequalities, Nelarine Cornelius links the capability approach (CA) to global and corporate governance, arguing that CA will continue to lie at the foundation of human development policy, and, increasingly, CSR and corporate governance. Continuing debate on the grand challenges associated with justice and equality, Laurence Romani identifies a significant shift in the centrality of business ethics in debates on managing (cultural) differences, positing that dialogue between diversity management and international management can ground future debate in business ethics. Finally, the essay concludes with a commentary by Charlotte Karam and Michelle Greenwood on the possibilities of feminist-inspired theories, methods, and positionality for many spheres of business ethics, not least stakeholder theory, to broaden and deepen its capacity for nuance, responsiveness, and transformation. In the words of our commentators, grand challenges must be addressed urgently, and the Journal of Business Ethics should be at the forefront of tackling them.

P. D’Cruz, Shuili Du, Ernesto Noronha et al.

To commemorate 40 years since the founding of the Journal of Business Ethics, the editors in chief of the journal have invited the editors to provide commentaries on the future of business ethics. This essay comprises a selection of commentaries aimed at creating dialogue around the theme Technology, Megatrends and Work. Of all the profound changes in business, technology is perhaps the most ubiquitous. There is not a facet of our lives unaffected by internet technologies and artificial intelligence. The Journal of Business Ethics established a dedicated section that focuses on Technology and Business Ethics, yet issues related to this phenomenon run right through all the sections. Kirsten Martin, editor of the Technology and Business Ethics section, joins our interim social media editor, Hannah Trittin-UIbrich, to advance a human-centric approach to the development and application of digital technologies that places Business Ethics at centre of the analysis. For Shuili Du, technology is the defining condition for a new era of Corporate Social Responsibility—CSR 3.0—which she defines as “a company’s socially responsible strategies and practices that deal with key ethical and socio-technical issues associated with AI and related technologies on the one hand and leverage the power of AI and related technologies to tackle social and environmental problems on the other hand.” It is not just technologies that are a determining feature of our lives but technology companies, an argument made by Glen Whelan as he examines Big Business and the need for a Big Business Ethics as we try to understand the impact of Big Tech on our post-work world. Indeed, as noted by Ernesto Noronha and Premilla D’Cruz, megatrends in addition to advancement in technologies, namely globalization, the greening of economies, and changes in demographics and migration, are shaping the future for workers in ways previously unimaginable. Contributing to this important debate, Praveen Parboteeah considers the influence of another longstanding but oft overlooked megatrend, the role of religion in the workplace. Given the enormity of the influence of technology and other megatrends in our world, it is not surprising that this essay introduces ground-breaking ideas that speak to the future of business ethics research.

Kai Hockerts, C. Searcy

Lola Yuliya Yu. , Mykhailenko Daria H., Bolotna Oksana V. et al.

The article is aimed at studying the model of Ukraine’s integration into the Digital Single Market, analyzing the achievements and challenges of digitalization of Business-State-Community. The article examines the process of Ukraine’s integration into the Digital Single Market of the European Union, which is a strategically important stage for strengthening the position of the national economy in the context of global digital transformation. This process opens up new prospects for Ukraine, in particular, access to modern technologies, the development of electronic services and increased competitiveness in the global market. At the same time, integration into the EU digital space requires solving complex tasks, including infrastructure renewal, introduction of innovations, and adaptation of national legislation to European standards. The main benefits of this process are analyzed, such as improving access to digital markets, facilitating bilateral trade and stimulating the development of the IT sector. Particular attention is paid to the role of e-commerce as a key driver of economic growth. The article considers the opportunities provided by e-commerce to Ukrainian enterprises to enter the EU markets, as well as the positive impact of this segment on consumers due to the increase in the range of services and goods. Among the important aspects of integration, the issues of cybersecurity, which are becoming more and more relevant in the face of modern challenges, are considered. Ukraine, which is already facing persistent cyberattacks, needs to increase the level of protection of critical infrastructure, State databases and personal information of citizens. Furthermore, integration into the EU digital market includes the introduction of digital identity, which is a prerequisite for ensuring secure access to digital services. The authors underline the importance of harmonization of legislation for compliance with European standards in such key areas as personal data protection, e-commerce, digital taxation and regulation of the telecommunications market. The relevant changes are aimed at creating a favorable environment for businesses and citizens, stimulating investment and improving interaction with partners in the EU. Despite the noticeable progress in digitalization, Ukraine faces a number of challenges that hinder full integration into the Digital Single Market. In particular, these are cyber threats related to the ongoing military aggression, as well as digital ethics issues that require the development of clear rules and standards for the responsible use of technology. The problem of the digital divide between different regions of the country, which affects the availability of digital services for citizens and businesses, is considered separately. An important aspect is the support from the European Union, which includes financial, technical and expert assistance in implementing reforms and rebuilding infrastructure destroyed by the war. Without this support, it will be difficult for Ukraine to achieve rapid integration into the EU’s Digital Single Space. The article also emphasizes that success in this process depends on the coordination of actions of the government, business and international partners. Ukraine’s integration into the EU Digital Single Market is not only a strategic task, but also an important step towards ensuring economic stability, technological development and integration into the European community on the principles of transparency, innovation and security.

Yung-Hsiang Hu

Ethical decision-making is challenging for most students. Values clarification exercises (VCEs) can help reduce decisional conflicts and feelings of regret. Scholars have suggested designing values deliberation exercises based on moral dilemma scenarios to help students to identify their values system. However, such exercises are challenging to complete for most teachers and students. Therefore, the development of artificial intelligence (AI)-supported decision aids is warranted. Studies have revealed that using a one-on-one interactive chatbot is a feasible learning strategy for improving the dialectic skills of students. Thus, this study proposed a human–machine learning framework that helps students to perform values clarification in the context of moral dilemmas. To assess the effectiveness of the framework, the present study incorporated the chatbot Chat Generative Pre-trained Transformer into the business ethics course of a university to develop a generative-AI-chatbot-assisted VCE (GAIC-VCE) system for university students. In total, 70 university students were recruited and divided into an experimental group and a control group. The experimental group completed GAIC-VCEs, whereas the control group completed conventional VCEs. The results revealed that the GAIC-VCE system effectively improved the experimental-group students’ ethical self-efficacy and ethical decision-making confidence and reduced their decisional conflicts.

Hao-Ming Li, Wen-Jing Yan, Yu-Wei Wu et al.

This study investigated the role of cognitive control in moral decision-making, focusing on conflicts between financial temptations and the integrity of honesty. We employed a perceptual task by asking participants to identify which side of the diagonal contained more red dots within a square to provoke both honest and dishonest behaviors, tracking their reaction times (RTs). Participants encountered situations with no conflict, ambiguous conflict, and clear conflict. Their behaviors in the clear conflict condition categorized them as either “honest” or “dishonest.” Our findings suggested that, in ambiguous conflict situations, honest individuals had significantly longer RTs and fewer self-interest responses than their dishonest counterparts, suggesting a greater need for cognitive control to resolve conflicts and a lesser tendency toward self-interest. Moreover, a negative correlation was found between participants’ number of self-interest responses and RTs in ambiguous conflict situations (r = −0.27 in study 1 and r = −0.66 in study 2), and a positive correlation with cheating numbers in clear conflict situations (r = 0.36 in study 1 and r = 0.82 in study 2). This suggests less cognitive control was required for self-interest and cheating responses, bolstering the “Will” hypothesis. We also found that a person’s self-interest tendency could predict their dishonest behavior. These insights extend our understanding of the role of cognitive control plays in honesty and dishonesty, with potential applications in education, policy-making, and business ethics.

Zamzam Abdelazim

Berina Jaganjac, Line M. Abrahamsen, Torunn S. Olsen et al.

This study explores the business ethics education literature published between 1982 and 2021. A systematic literature review and bibliometric analysis of 862 scholarly articles spanning 40 years of research on business ethics education revealed a thematic shift in the literature. Whereas older articles were predominantly concerned with ethics, relatively newer articles mainly focus on addressing the broader concept of sustainability. A content analysis of the 25 most locally cited articles between 1987 and 2012 identified two main research streams: (a) integration of business ethics into business school curricula and (b) the pedagogical approaches and tools used to teach business ethics. An additional content analysis of the 15 most locally cited articles published between 2016 and 2021 revealed that discussions related to integration and pedagogical approaches and tools were still ongoing in the literature, albeit with a focus on sustainability-related concepts such as the Sustainable Development Goals (SDGs) and the Principles for Responsible Management Education (PRME). Building upon our findings and existing literature, we develop a framework that we refer to as Transforming Ethics Education in Business Schools (TEEBS), which we argue may help business schools reclaim the ‘ethics’ in business ethics education.

M. Haenlein, Ming-Hui Huang, Andrea Edith Kaplan

Xiang Huang, K. Chau, Y. Tang et al.

The COVID-19 pandemic has serious economic consequences, such as rising unemployment, and these consequences can be managed by sustaining economic activities by spurring the creation of new businesses. In this study, we examine the current state of business ethics in China, as well as the challenges, success factors, and obstacles in implementing such ethics in order to improve organizational development and business management in China. Cross-sectional data and quantitative survey were collected from 288 SMEs in China. According to structural equation modeling results, herd behavior and endowment effect have a strong relationship with business resilience. Additionally, this study found that altruism has an optimistic correlation with business resilience, and it has positively mediated China’s small business irrational behavior. The findings of this study suggest that business ethics and irrationality in SMEs can be promoted using this study’s model of SMEs, which may provide practical guidelines or implications for Chinese SMEs. Based on the findings from this study, it is recommended that business ethics can be incorporated into policies and practices of SME owners and entrepreneurs whose communities, stakeholders, and employees are committed to moral values such as decent governance and social corporate responsibilities.

M. Ronaghi, M. Mosakhani

Sustainable development is not just possible with regard to the environmental and economic dimensions, and social issues are also important in achieving sustainable development. Social sustainability, as one of the dimensions of sustainable development, has been considered by policy makers and managers. Social sustainability and business ethics in the organization are affected by social and behavioral interactions of individuals. Blockchain technology, as a disruptive technology, leads to a peer-to-peer and decentralized network management using distributed architecture. Blockchain technology can affect the way information is exchanged and creates transparency in the organization. Therefore, the purpose of this study is to evaluate the impact of blockchain technology on business ethics and social sustainability in the organization. In the first part of the research, a conceptual model is extracted using previous studies. In the second part, the relationship between model variables among 411 managers of small and medium enterprises (SMEs) active in the Middle East region is evaluated according to the importance of sustainability in this region. Structural equation model and SmartPLS software have been used for data analysis. The research findings show that the use of blockchain technology has a direct impact on business ethics, corporate governance and social sustainability due to the creation of a decentralized system, information transparency and traceability. Also, business ethics and corporate governance have an impact on achieving social sustainability.

Tarcia Camily Cavalcante Quezado, Nuno Fortes, W. Q. F. Cavalcante

Corporate social responsibility (CSR) and business ethics are perceived as distinct constructs by the consumer, although research from this perspective is scarce. Thus, the objective of this study is to investigate the impact of CSR and business ethics on brand fidelity. A theoretical review of CSR, business ethics, brand attitude, brand love, and brand fidelity was undertaken. From these constructs, a theoretical model was proposed, conducting an empirical study with a sample of 559 North American respondents. Through the statistical treatment of data with PLS-SEM, it was demonstrated that business ethics and CSR exert an indirect positive effect on brand fidelity, with relationships mediated by brand love. In turn, brand attitude exerts an indirect effect on brand fidelity, through the mediation of brand love. Based on the results, this study contributes to the approach of CSR and business ethics as distinct constructs and to the consolidation of the brand fidelity construct and its relationships. For management, this study helps organizations to perceive CSR and business ethics as important allies in a brand’s strategy. We conclude that although CSR remains important, customers value business ethics as a critical factor in their perceptions of the brand, contributing more strongly to brand fidelity.

M. Dacin, J. Harrison, David Hess et al.

To commemorate 40 years since the founding of the Journal of Business Ethics, the editors in chief of the journal have invited the editors to provide commentaries on the future of business ethics. This essay comprises a selection of commentaries aimed at creating dialogue around the theme Business versus Ethics? (inspired by the title of the commentary by Jeffrey Harrison). The authors of these commentaries seek to transcend the age-old separation fallacy (Freeman in Bus Ethics Q 4(4):409–421, 1994) that juxtaposes business and ethics/society, posing a forced choice or trade off. Providing a contemporary take on the classical question “if it’s legal is it ethical?”, David Hess explores the role of the law in promoting or hindering stakeholder-oriented purpose and governance structure. Jeffrey Harrison encourages scholars to move beyond the presupposition that businesses are either strategic or ethical and explore important questions at the intersection of strategy and ethics. The proposition that business models might be inherently ethical or inherently unethical in their design is developed by Sheila Killian, who examines business systems, their morality, and who they serve. However, the conundrum that entrepreneurs are either lauded for their self-belief and risk-taking, or loathed for their self-belief and risk-taking, is discussed by M. Tina Dacin and Julia Roloff using the metaphor of taboos and totems. These commentaries seek to explore positions that advocate multiplicity and tensions in which business ethics is not either/or but both.

G. Islam, M. Greenwood

Mario D. Schultz, Peter Seele

This paper proposes to generate awareness for developing Artificial intelligence (AI) ethics by transferring knowledge from other fields of applied ethics, particularly from business ethics, stressing the role of organizations and processes of institutionalization. With the rapid development of AI systems in recent years, a new and thriving discourse on AI ethics has (re-)emerged, dealing primarily with ethical concepts, theories, and application contexts. We argue that business ethics insights may generate positive knowledge spillovers for AI ethics, given that debates on ethical and social responsibilities have been adopted as voluntary or mandatory regulations for organizations in both national and transnational contexts. Thus, business ethics may transfer knowledge from five core topics and concepts researched and institutionalized to AI ethics: (1) stakeholder management, (2) standardized reporting, (3) corporate governance and regulation, (4) curriculum accreditation, and as a unified topic (5) AI ethics washing derived from greenwashing. In outlining each of these five knowledge bridges, we illustrate current challenges in AI ethics and potential insights from business ethics that may advance the current debate. At the same time, we hold that business ethics can learn from AI ethics in catching up with the digital transformation, allowing for cross-fertilization between the two fields. Future debates in both disciplines of applied ethics may benefit from dialog and cross-fertilization, meant to strengthen the ethical depth and prevent ethics washing or, even worse, ethics bashing.