International Journal of Ethics and Systems最新文献

{"title":"The relationship between love of money, peer influence and personality traits on unethical behaviour of graduate accounting students","authors":"Edem Emerald Sabah Welbeck, Mabel Ohenewaa Bremang","doi":"10.1108/ijoes-04-2023-0075","DOIUrl":"https://doi.org/10.1108/ijoes-04-2023-0075","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to analyse the impact of love of money, personality traits and peer influence on the ethical behaviour of graduate accounting students at the University of Ghana Business School.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study used a quantitative research approach to sample postgraduate accounting students who completed a self-administered questionnaire on the variables of interest. Using partial least square–structural equation modelling, the hypothesized relationships were examined based on 328 appropriate responses received for the questionnaire.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The empirical findings suggest that peer influence and personality trait, extraversion positively and significantly influence unethical behaviour, whereas the personality traits, agreeableness and openness to experience have a negative and significant relationship with unethical behaviour. The study, however, does not find support for the hypothesized relationships between the love of money, personality traits (conscientiousness, neuroticism) and unethical behaviour.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The study contributes to the literature on unethical behaviour, highlighting how decision-making factors such as love of money, peer influence and personality traits, respectively, influence unethical behaviour explained by the self-justification concept under the social cognitive and moral reasoning theory. This could aid these potential managers in seeking higher reviews on ethical dilemmas. It could also aid the professional body and academics in Ghana particularly to intensify ethical education for students of the profession.</p><!--/ Abstract__block -->","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":"62 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2024-07-04","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141508781","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"FinTech application in Islamic social finance in Asia region: a systematic literature review","authors":"Balkis Kasmon, Siti Sara Ibrahim, Dalila Daud, Raja Rizal Iskandar Raja Hisham, Sucihatiningsih Dian Wisika Prajanti","doi":"10.1108/ijoes-07-2023-0155","DOIUrl":"https://doi.org/10.1108/ijoes-07-2023-0155","url":null,"abstract":"&lt;h3&gt;Purpose&lt;/h3&gt;\u0000&lt;p&gt;This study aims to analyse the existing literature on the utilisation of financial technology (FinTech) in the Islamic social finance (ISF) sector, focusing on tools, applications and benefits. From this study, it is to provide insights for literature or for practitioners on how FinTech can be used in ISF, such as using blockchain (tools) in &lt;em&gt;waqf&lt;/em&gt; (application) that can help to enhance transparency and trust (benefits) with donors. It is important to explore new available tools or applications in ISF markets so that such effort can benefit the industry in promoting its growth.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Design/methodology/approach&lt;/h3&gt;\u0000&lt;p&gt;A systematic literature review (SLR) was carried out using Reporting Standards for Systematic Evidence Syntheses (ROSES) which has been based on quality evaluation criteria, beginning with 41,945 entries in Scopus, 25,386 entries in the Web of Science and 1,590 entries in the Google Scholar databases and ending with 35 articles from data abstraction and analysis, all of which focus on tools, applications and benefits of FinTech in ISF sector.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Findings&lt;/h3&gt;\u0000&lt;p&gt;This review yielded three primary themes and eleven sub-themes addressing FinTech, namely applications (four sub-themes: crowdfunding, blockchain, banking service and peer-to-peer (P2P), tools (three sub-themes: &lt;em&gt;waqf&lt;/em&gt;, zakat and sadaqah), as well as benefits (four sub-themes: transparency, innovation, inclusiveness and efficiency).&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Research limitations/implications&lt;/h3&gt;\u0000&lt;p&gt;This study emphasises on innovative application of FinTech used in ISF industry which focuses on applications, tools and benefits of FinTech to the industry. However, the findings indicate that there is plenty of room for future investigation. The current work outlines several methodological issues and concerns as well as provides recommendations for future research. Various challenges associated with FinTech applications include inadequate regulations, complex permit application procedures, misuse of FinTech for terrorist financing, the existence of fraudulent FinTech companies and consumer disputes in the FinTech sector concerning ISF. There are few in-depth studies on the possible use of FinTech models in ISF, compared to studies focusing on upcoming challenges. This study also highlights the methodological limitations in previous research efforts, which can be used to improve future studies in this area. To offer a more comprehensive analysis, additional search keywords and engines that have not been included in this study could be used in future investigations with different methodologies.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Practical implications&lt;/h3&gt;\u0000&lt;p&gt;For practitioners, the paper has significant managerial consequences. The analysis provides insights into real-life opportunities, limits and solutions for improving performance management by looking at FinTech applications from ","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":"29 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2024-07-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141508783","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Ethical leadership and organizational silence: a systematic review","authors":"Savita S. Rai, Navin Kumar Koodamara","doi":"10.1108/ijoes-06-2023-0134","DOIUrl":"https://doi.org/10.1108/ijoes-06-2023-0134","url":null,"abstract":"&lt;h3&gt;Purpose&lt;/h3&gt;\u0000&lt;p&gt;This study aims to comprehensively analyse and synthesize existing studies that investigate the relationship between ethical leadership and organizational silence. This review also aims to provide a detailed understanding of the impact of ethical leadership on various dimensions of organizational silence.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Design/methodology/approach&lt;/h3&gt;\u0000&lt;p&gt;This study uses a systematic review methodology, adhering to Preferred Reporting Items for Systematic Reviews and Meta-analysis guidelines, to explore the relationship between ethical leadership and organizational silence. Using the SCOPUS database, the search involved Boolean operators to narrow down relevant papers published in English between 2000 and 2023. Following a meticulous screening process, 10 papers were selected for review after removing duplicates and excluding non-English or irrelevant studies. The selected papers underwent a methodological quality assessment, ensuring focused research questions, precise subject selection methods, representative samples and reliable measurement instruments.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Findings&lt;/h3&gt;\u0000&lt;p&gt;This study has led to two crucial findings. Firstly, the review has revealed that employees feel secure and motivated to share their opinions when leaders are ethical, which is essential from the perspective of organizational performance. Secondly, in a collectivist culture, employees generally do not express their views (prosocial silence) even though the leaders are ethical. However, in an individualistic culture, employees express their views and opinions on organizational matters even though leaders are ethical.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Research limitations/implications&lt;/h3&gt;\u0000&lt;p&gt;This research has three research implications. Firstly, the papers on the relationship between ethical leadership and organizational silence followed quantitative approach. Besides, there is a dearth of qualitative studies. Therefore, qualitative studies are urgently needed to understand the true nature of this relationship. Secondly, the relationship between ethical leadership and organizational silence in existing literature is inconsistent. Several studies have reported a non-significant relationship between these two constructs, which requires further investigation. Thirdly, most existing literature on the relationship between ethical leadership and organizational silence is concentrated in the manufacturing sector. Therefore, it is necessary to test this model, even in the services or other sectors.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Originality/value&lt;/h3&gt;\u0000&lt;p&gt;To the best of the authors’ knowledge, this is the first study to have reviewed the impact of ethical leadership on organizational silence. This review provides insights into how ethical leadership can mitigate silent behaviour. In addition, this review suggests future research directions pertaining to the relationship between ethical leadership and organizational ","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":"25 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141508782","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Neurotechnologies applied to tourism: from the epistemic contribution to the ethical risk","authors":"José Luis López González","doi":"10.1108/ijoes-12-2023-0284","DOIUrl":"https://doi.org/10.1108/ijoes-12-2023-0284","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This paper critiques the scope of neurotechnologies in significantly expanding the epistemological field of tourism and warns of their potential to undermine the cognitive capacity of tourists to act responsibly and responsively.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>This study explores the intersections of neurotechnologies and tourism through an analysis that entails a two-step process: firstly, identifying key themes and debates within neurotourism literature; secondly, critically evaluating these discussions through the lenses of social tourism theory and neuroethics.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Firstly, the work questions the potential of neurotechnologies to significantly expand epistemological boundaries concerning a perennial question in tourism studies: namely, the goal pursued by tourists. Secondly, the paper introduces the framework of an ethics of neurotourism, which can aid in developing the ethical research agenda on neurotechnologies applied to tourism. This framework is used to argue that one of the key risks associated with the use of neurotechnologies in tourism is their capacity to encourage non-responsive and non-responsible tourist behaviour.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>Both due to the traditional lack of interest in philosophy in tourism and the pro-business orientation of the tourism academy, critical studies on the relationship between neurotechnologies and tourism are limited. The primary contribution of this work is to underscore that the implementation of neurotechnologies in tourism not only has the potential to foster non-responsible behaviour by undermining tourists’ cognitive capacities to act responsibly, but also can diminish their responsiveness. In a neural context where tourists may already exhibit a reduced inclination towards moral engagement, this reduction in responsiveness can be particularly significant.</p><!--/ Abstract__block -->","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":"69 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2024-06-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141508784","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"How much (more) is fair to pay? The ethics of merit in assessing poverty wages in organizations","authors":"Javier Pinto, Germán R. Scalzo","doi":"10.1108/ijoes-06-2023-0132","DOIUrl":"https://doi.org/10.1108/ijoes-06-2023-0132","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to conduct a comprehensive analysis of poverty salaries and minimum wage in light of virtue ethics and a new natural law perspective on work.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Existing approaches to poverty wages are critically examined, including the nonworseness claim and legal minimalism. This paper introduces a more nuanced framework, taking into account the concepts of merit and participation in light of virtue ethics.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>We argue that the fairness of minimum wage policies can be assessed as a matter of contributive-distributive justice by considering individual contributions to an organization's outcomes within an approach that provides a robust foundation for reconciling the dignity of work with the operational realities of organizations.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>Empirical research is needed to validate the practical application of the proposed conceptual framework for addressing poverty wages.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>The paper provides better decisional arguments for employers concerned with poverty salaries in their organizations considering the moral dimensions of wage policies and employee well-being, offering guidance for potential adjustments in compensation practices. It also contributes to the discourse on social and economic justice by emphasizing the moral obligations of organizations in fostering a just and dignified work environment without the employee's participation.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This paper presents a novel approach that blends virtue ethics and new natural law principles, emphasizing the moral responsibilities of employers and organizations in addressing the conditions of the working poor. It also highlights the potential for a “lesser evil” situation, morally acceptable when it serves as a transitional phase aimed at improving working conditions and employee well-being.</p><!--/ Abstract__block -->","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":"52 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2024-06-05","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141254114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"An empirical investigation into how employee integrity shapes work performance in the public sector","authors":"Kingsley Konadu, Abigail Opoku Mensah, Samuel Koomson, Ernest Mensah Abraham, Edmund Nana Kwame Nkrumah, Joshua Amuzu, Joan-Ark Manu Agyapong, Awo Essah Bempong, Abdulai Munkaila","doi":"10.1108/ijoes-12-2023-0285","DOIUrl":"https://doi.org/10.1108/ijoes-12-2023-0285","url":null,"abstract":"&lt;h3&gt;Purpose&lt;/h3&gt;\u0000&lt;p&gt;The purpose of this study is to test the hypotheses proposed by Konadu &lt;em&gt;et al&lt;/em&gt;. (2023) for the first time and provide empirical insight on the subject. Corruption concerns affect all economies, but those attempting to avoid foreign grants are especially vulnerable. Stakeholders in these economies have pushed for more honest public sector (PS) workers and better oversight of public funds in an effort to build a more trustworthy and efficient government to improve PS performance. Just as the mechanisms through which employee integrity (EI) influences work performance (WP) have not been proven empirically, neither has the effect of EI on WP in African economies. Also, how purposeful leadership (PL) interacts with EI to boost WP is yet to be empirically examined in the integrity literature.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Design/methodology/approach&lt;/h3&gt;\u0000&lt;p&gt;This paper surveyed and analysed the responses of 875 workers across the three most corrupt large PS organisations in Ghana using Smart PLS 4. Perceived organisational support and contract fulfilment functioned as control factors influencing job satisfaction (JS, a mediator). Psychological need satisfaction and perceived procedural justice serve as control factors for organisational identification (OI, an additional mediator). Education, tenure, job position, sex and age were used as control variables in WP. Product indicator and variance accounted for (VAF) methods were used to estimate the impacts of moderation and mediation, respectively. A 5% level of significance was determined.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Findings&lt;/h3&gt;\u0000&lt;p&gt;As hypothesised, this study found that EI and WP had a significantly positive connection (&lt;em&gt;ß&lt;/em&gt; = 0.119, &lt;em&gt;p&lt;/em&gt; = 0.026), and both JS (VAF = 25.16%) and OI (VAF = 39.59%) partially mediated this connection. Moreover, PL positively moderated the EI–JS (&lt;em&gt;ß&lt;/em&gt; = 0.155, &lt;em&gt;p&lt;/em&gt; = 0.000) and EI–OI (&lt;em&gt;ß&lt;/em&gt; = 0.095, &lt;em&gt;p&lt;/em&gt; = 0.000) connections.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Research limitations/implications&lt;/h3&gt;\u0000&lt;p&gt;This paper affords empirical insight on the EI–WP relationship, how this relationship is mediated and how the EI–JS and EI–OI relationships are amplified. In this context, it sheds light on new ways in which EI and WP in the PS are improved. In addition, this paper provides a roadmap for forthcoming academics to test the hypotheses in diverse PS contexts globally to triangulate the results.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Practical implications&lt;/h3&gt;\u0000&lt;p&gt;Leadership in PS organisations must maintain a “values-grounded approach” to all parts of human resource (HR) practices, including hiring, performance reviews, leadership enhancement programmes, training and promotions, if they are to attract, develop and retain employees who stand for the sector’s ethics and beliefs.&lt;/p&gt;&lt;!--/ Abstract__block --&gt;\u0000&lt;h3&gt;Social implications&lt;/h3&gt;\u0000&lt;p&gt;This research gives African nations proof that enhancing EI in the PS is important, ","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":"23 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2024-05-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140925628","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The impact of ethical accounting practices on financial reporting quality: the moderating role of religiosity","authors":"Samuel Koufie, Lexis Alexander Tetteh, Amoako Kwarteng, Richard Amankwa Fosu","doi":"10.1108/ijoes-01-2024-0004","DOIUrl":"https://doi.org/10.1108/ijoes-01-2024-0004","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to investigate the impact of ethical accounting practices on financial reporting quality by using the extended theory of planned behaviour (ETPB) and integrating religiosity as a moderating variable.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Using a survey method, data was obtained from 371 chartered accountants who were in good standing as of April 2023. The collected data were then analysed using partial least squares structural equation modelling.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results revealed that there is a significant positive relationship between ethical accounting practices (attitude, subjective norm, perceived behavioural control and ethical judgement) and financial reporting quality of accounting practitioners. Furthermore, a moderation test was conducted, which demonstrated that religiosity enhances the positive correlation between ethical accounting constructs (attitude, subjective norm and ethical judgement) and financial reporting.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Leading by example, top-level management should actively promote a culture of religiosity that prioritises integrity and adherence to financial reporting requirements.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>To the best of the authors’ knowledge, this is one of the very few ethics studies in accounting that demonstrates that the application of the ETPB improves financial reporting quality in a context fraught with allegations of moral breaches by accountants.</p><!--/ Abstract__block -->","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":"72 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2024-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140830001","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Fraud intention and the relationship with selfishness: the mediating role of moral justification in the accounting profession","authors":"Lum Çollaku, Arbana Sahiti Ramushi, Muhamet Aliu","doi":"10.1108/ijoes-10-2023-0220","DOIUrl":"https://doi.org/10.1108/ijoes-10-2023-0220","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to examine the relationship between selfishness, moral justification and intention to fraud among accounting certified professionals. It focuses on the role of moral justification in explaining the link between selfishness and intention to fraud.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>Data were collected with the help of a structured questionnaire. The final sample includes 240 accounting certified professionals. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>The results of this study show that selfishness has no direct impact on the intention to commit fraud. However, selfishness does have a positive impact on moral justification. Furthermore, the study found that moral justification mediates the relationship between selfishness and fraud intention.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>This study provides important implications for accounting firms and other organizations and recommends that they implement the necessary practices to reduce the fraudulent intentions of certified accounting professionals while simultaneously reducing selfishness and moral justification.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This research is among the few studies in the accounting field that address the mediating role of moral justification in the relationship between selfishness and fraud intention among certified accounting professionals.</p><!--/ Abstract__block -->","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":"42 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2024-05-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140830118","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"An overview of waste in the context of Islamic economics and heterodox approaches: on common discourses","authors":"Ekrem Yilmaz","doi":"10.1108/ijoes-08-2023-0177","DOIUrl":"https://doi.org/10.1108/ijoes-08-2023-0177","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>This study aims to investigate the viewpoints of heterodox economic thoughts and Islamic economic thought concerning the concept of waste. Additionally, it explores the shared criticisms that both perspectives hold against mainstream economic thought in relation to waste.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>First of all, the concept of waste is examined and the global effects of waste are investigated. Criticisms directed in the context of waste in mainstream economics in the context of heterodox school thoughts are examined. Likewise, criticisms directed in the context of waste in mainstream economics in the context of Islamic economic thoughts are examined. Finally, the common and different aspects of heterodox and Islamic economic thoughts were discussed, and the common criticisms of mainstream economic thought’s point of view toward waste were examined. This study is a theoretical, qualitative study.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>Although both ideas have different aspects, heterodox and Islamic economic thoughts believe that the mainstream economy, which is based on capitalism and materialism, creates waste by ignoring the long-term social and environmental consequences of economic activity. They argue that the pursuit of profits and growth, without considering the impact on society and the environment, leads to an inefficient and unsustainable use of resources.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>The best author’s knowledge, by emphasizing the common and different aspects of Islamic economics and heterodox thoughts, this study is the first to examine the concept of waste in the context of the common aspects of these ideas.</p><!--/ Abstract__block -->","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":"7 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2024-04-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140562065","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Entrepreneurship ethics and its contribution to sustainable development goals","authors":"Aswathy Sreenivasan, Suresh M.","doi":"10.1108/ijoes-04-2023-0073","DOIUrl":"https://doi.org/10.1108/ijoes-04-2023-0073","url":null,"abstract":"<h3>Purpose</h3>\u0000<p>Research done to date has produced a wide range of perspectives that center on the junction between the specific function and responsibility of the entrepreneur when applying ethical dimensions to the field of entrepreneurship. By combining a bibliometric analysis with the literature review, the purpose of this paper is to provide an overview of entrepreneurship ethics and its contribution to sustainable development goals, along with future research directions on the topic of entrepreneurship and ethics.</p><!--/ Abstract__block -->\u0000<h3>Design/methodology/approach</h3>\u0000<p>The research looked for literature based on entrepreneurship ethics from the Dimension database. The authors accumulated 2,279 articles for the period of 2002–2022 for analysis. The authors used bibliometric analysis for analyzing the topic with the use of VosViewer and Excel.</p><!--/ Abstract__block -->\u0000<h3>Findings</h3>\u0000<p>By combining a bibliometric analysis with a literature review, this study aimed to provide an overview of the ethics and entrepreneurship and contribution to sustainable development goals. The most influential author and journal are Vanessa Ratten and <em>the Journal of Business Ethics</em>, respectively. The top sustainable development goals (SDGs) being contributed by entrepreneurship ethics are SDG4, SDG8, SDG16, SDG11 and SDG3. By contrasting these two interpretations, the authors have demonstrated that the entrepreneurship environment involves various ethical issues connected to personal, organizational and societal sectors.</p><!--/ Abstract__block -->\u0000<h3>Research limitations/implications</h3>\u0000<p>The current study may serve as a general guideline for future investigation into this topic.</p><!--/ Abstract__block -->\u0000<h3>Practical implications</h3>\u0000<p>Regarding the practical ramifications, the findings can help entrepreneurs who are preparing to launch a business or are already doing so. The findings provide a comprehensive framework of success variables that must be considered to improve the venture’s performance.</p><!--/ Abstract__block -->\u0000<h3>Originality/value</h3>\u0000<p>This study’s originality is from presenting a structured and in-depth literature review that describes the current state of entrepreneurship ethics and its contribution to sustainable development goals. A complete analysis of the data gathered on entrepreneurship ethics is offered to establish that it is sustainable.</p><!--/ Abstract__block -->","PeriodicalId":42832,"journal":{"name":"International Journal of Ethics and Systems","volume":"49 1","pages":""},"PeriodicalIF":1.8,"publicationDate":"2024-04-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140562152","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}