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Purpose: This study critically explores the phenomenon of corporate greenwashing within global supply chains, aiming to dissect the ethical dilemmas corporations face when their environmental claims do not match their practices. It seeks to understand how corporations navigate the tension between appearing environmentally responsible and implementing sustainable practices. Design/Methodology/Approach: Employing a qualitative analysis framework, the study analyses notable instances of corporate greenwashing case studies. It applies ethical theories such as Utilitarianism, Deontological Ethics, Corporate Responsibility (CR), Global Economic Inequality, stakeholder and shareholder theories, short-term gains versus long-term sustainability, Ethical sourcing, and Economic Realism to evaluate the decisions and behaviours of corporations. This approach allows for a comprehensive examination of greenwashing practices' motives, strategies, and outcomes. Findings: The research uncovers that greenwashing is often a result of the complex interplay between market pressures for environmental responsibility and the challenges of genuinely implementing sustainable practices. Corporations frequently use greenwashing to meet consumer expectations without substantially changing their operations. Research Limitations/Implications: The study acknowledges limitations, primarily due to the selection of case studies and the subjective interpretation of ethical theories. Future research could expand the range of case studies and explore additional ethical frameworks for a more nuanced understanding of greenwashing. Practical Implications: The findings highlight the need for stricter regulatory frameworks and transparent reporting standards to discourage greenwashing. It suggests that corporations adopt a more integrated approach to sustainability, aligning their environmental claims with actual practices. Social Implications: By shedding light on the discrepancy between corporate environmental claims and actions, the study calls for greater corporate accountability. It emphasises the role of informed consumer advocacy in demanding transparency and genuine sustainability efforts from corporations. Originality/Value: This paper contributes to the business ethics literature by providing a detailed analysis of greenwashing within global supply chains through ethical theories. It offers a novel perspective on the ethical considerations involved in corporate environmental claims, enhancing our understanding of corporate sustainability challenges. Plain Language Summary: This research analyses companies that make themselves seem more environmentally friendly than they are – a practice known as greenwashing. By examining real-life examples and using ethical principles, the study reveals why companies do this and how it can mislead consumers. It suggests that to stop greenwashing, there should be stricter rules and more transparent reporting about companies' environmental actions. The research also encourages people to demand truthfulness from companies about their environmental efforts, highlighting the importance of genuine sustainability over mere appearances. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to identify students' perceptions of the importance and objectives of sustainability and business ethics education, considering contextual factors (ethics-friendly environments) and including the social desirability (SD) bias to strengthen data robustness and assess response truthfulness. Design/methodology/approach: A survey was administered to 170 business students at an Icelandic university to measure their attitudes and perceptions toward sustainability and business ethics courses. Descriptive statistics, Mann–Whitney tests, χ2 tests and multivariate regression were used for the analysis. Findings: The results show no significant differences among participants, depending on individual and organizational factors. The authors did not find significant differences in gender, age or exposure to sustainability and business ethics courses concerning social desirability bias. Contextual solid factors can explain these results. Originality/value: This study expands on previous research by examining students' perceptions of sustainability and business ethics education in an "ethics-friendly environment" like Iceland, a new and fertile territory for business ethics education research. These elements are crucial for further research on students' attitudes toward sustainability and business ethics and the role of this subject in university curricula. [ABSTRACT FROM AUTHOR]

Purpose: This study explores virtual platforms' capabilities, particularly emphasising the influence of educational movies embedded with lifelike narratives to serve as a potent medium for immersive learning within the auditing discipline. Through this exploration, we aim to discern how cinematic depictions can educate and encapsulate the intricate dynamics of real-world auditing scenarios, thereby enriching the educational experience for budding auditors. Design/methodology/approach: By employing an action research methodology, this study engaged 134 auditing students from China in an experiment, using a questionnaire to assess their grasp of auditing concepts like internal control, corporate governance, and professional ethics. Findings: Preliminary findings underscore the efficacy of movies as pedagogical tools. These movie experiences bridge the gap between theoretical knowledge and its real-world application, particularly highlighting the nuances of professional ethics and corporate governance. Results show that such a method amplifies students' comprehension of auditor skillsets, practical complications, and ethical insight and nurtures professional scepticism about tangible audit issues. Research limitations/implications: This study illuminates a novel virtual learning approach using movies that primes students to exercise critical thinking and augments cognitive skillsets, especially when navigating ethical conundrums. The broader implication is the potential enhancement of auditing education quality in China, presenting educators with an innovative teaching modality that bolsters students' critical analysis and cognitive development. Practical implications: This study has multiple implications for auditing education policy. It underscores the imperative need for curriculum revision in contemporary auditing education. Our study can significantly change contemporary auditing education by incorporating movie-based experiential learning. Educators and institutions in China and other parts of the world explore this avenue, customising it to fit the unique requirements of their respective courses and the country's contexts. Our study also highlights the challenges and recommendations for real-world audit simulation for auditing education. While our research highlights the promise of educational movies, it also sheds light on the potential difficulties in their integration. Audit educators need adequate support and training for effective assimilation, ensuring they leverage educational movies to maximise learning outcomes. Careful curation and selection of movies, combined with strategic planning, are paramount to this teaching method's success. With the continual evolution of video tools, there is an opportunity for a more immersive and holistic education model, shaping the next generation of auditors. Originality/value: This study offers insights into innovative strategies to imbue real-world experience into traditional curricula, ensuring relevance and applicability across diverse educational landscapes. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to share two Indigenous perspectives on diversity, equity and inclusion (DEI). It is grounded in aspirations for de-othering and de-colonisation. De-othering is the unpicking of the status of "other" bestowed upon us by the dominant culture, and de-colonisation involves the deconstruction of the ways the settler states in which we live have defined and oppressed us. Design/methodology/approach: The methodology is a critical self-reflection, drawing on the lived experience of two Indigenous scholars in business fields outside of the international business discipline. Findings: The findings explore policies, like affirmative action emerging in the 1960s, to the pantheon of DEI theory and strategies developed, as tools of the dominant culture, albeit well-meaning, that perpetuate the dependency of the "other" on the largesse of the "dominant", which ultimately maintain relations of oppression. Research limitations/implications: The limitations of the paper include, that we cannot speak for all Indigenous peoples. This paper is a personal viewpoint and is not a meta-analysis of theory and literature. The authors draw on the personal, which for Indigenous peoples is also the political, perspectives, that are steeped in their cultural histories and identities, and underpinned by their aspirations for social change and social justice for their peoples. Practical implications: The authors offer practical implications for those Indigenous Peoples and allies looking to develop empowering strategies for de-othering individuals and communities defined by dominant cultures as "others", which in turn has social implications for engagement in truly empowering work in social justice at the borderlands of power, particularly in terms of international business guided by ethics and social responsibility. Social implications: In this paper, the authors use the following terms: Maori, Aboriginal and Torres Strait Islander, First Peoples and Indigenous Peoples. They use the term Peoples to denote that they are not one homogenous People but a collective society that consists of many distinct communities, peoples and nations. Originality/value: The authors offer practical implications for those Indigenous Peoples and allies looking to develop empowering strategies for de-othering those defined by dominant cultures as "others", which in turn has social implications for those engaged in truly empowering work for social justice at the borderlands of power, particularly in terms of international business guided by ethics and social responsibility. They make no apologies for this paper, as it is entirely based on personal viewpoints. [ABSTRACT FROM AUTHOR]

The article discusses the shift towards stakeholder capitalism and the importance of responsible business conduct in today's business landscape. It highlights the need for businesses to serve the interests of all stakeholders, not just shareholders, and emphasizes the integration of profits and purpose. The text explores various principles and approaches to guide businesses in transitioning towards more sustainable and resilient models, with a focus on leadership, inclusivity, and ethical practices. Overall, the article calls for a holistic understanding of responsible business conduct and advocates for a collaborative and principled approach to business in the stakeholder capitalism era. [Extracted from the article]

The editorial discusses the importance of workplace culture, inclusivity, and innovation in organizations. It highlights the impact of corporate social advocacy on employee trust and engagement, focusing on the #StopAsianHate movement. The text also explores workplace diversity, leadership development, and the influence of social media, such as Snapchat, on workplace behavior. Additionally, it delves into the acceptance of AI in corporate communications and the visual framing of crises in communication research. The studies emphasize the significance of workplace culture, diversity, and inclusivity in fostering positive organizational environments and employee well-being. [Extracted from the article]

Purpose: Humane Entrepreneurship (HumEnt) is strongly purpose-oriented and characterized by a focus on inclusiveness and social and environmental sustainability, with attention to both internal and external stakeholders and their needs. In the attempt to provide new research in this field, this study aims to conduct an empirical investigation within the theory of HumEnt and, in particular, of the Human Resource Orientation (HRO) model among Italian Small and Medium-size Enterprises. Design/methodology/approach: Based on quantitative data, this study used a deductive approach to investigate the relationship between the HumEnt model and firms' relational embeddedness with different types of stakeholders (value chain stakeholders and societal stakeholders, respectively). More concretely, to investigate the relationships between the dimensions of the HumEnt model and firms' relational embeddedness, partial least squares structural equation modeling was applied. Findings: Findings of this study suggest that Entrepreneurial Orientation (EO) directly contributes only to value chain embeddedness. However, the results also show that if EO is mediated by an HRO (i.e. companies with a high HRO), a high level of societal embeddedness is also present. Originality/value: This study represents a first attempt to provide comprehensive empirical evidence about the different dimensions characterizing the HumEnt theoretical model, and to highlight their relevance in supporting companies' relational embeddedness capacity with different categories of stakeholders. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore the role of multi-national enterprises in addressing grand societal challenges, emphasising the need for integrating environmental and social aspects into business models. Drawing on the books of Geoffrey Jones (2023) "Deeply Responsible Business" and Rob van Tulder and Eveline van Mil (2023) "Principles of Sustainable Business", the paper provides comments and analysis of how principles and values can guide engaged international business (IB) scholarship and responsible leadership to effectuate meaningful change. Design/methodology/approach: The paper adopts a dialogical review, as a curated discussion of the books whereby the authors attempt to co-construct a research and teaching agenda for responsible and engaged IB scholarship. Findings: The paper highlights the critical importance of aligning business strategies with societal needs. Companies that adopt ethical principles, or adopt the sustainable development goals (SDGs) via principles-based frameworks, can achieve significant positive impacts. Research limitations/implications: The paper follows a viewpoint/perspective format. It relies on underpinning historical case studies and selected theoretical frameworks, which may not capture the full complexity of contemporary business environments. Scholars should conduct future research to study the underpinning principles and frameworks deployed in various industries and regions. Practical implications: The paper suggests that business leaders should learn from the past to adopt a values and principles-based approach to integrate sustainability into their core strategies. It also highlights the importance of transforming the higher education teaching experience towards a value and principles-based one. Social implications: This paper underscores the potential of businesses to drive positive societal change by addressing environmental and social challenges. By adopting ethics-based value systems and aligning organisations with the SDGs, companies can help mitigate pressing issues, such as poverty, inequality and climate change. The authors suggest reading "Deeply responsible business" and "Principles of Sustainable Business" to influence public attitudes towards corporate social responsibility and foster a more sustainable and equitable global economy. Originality/value: The paper offers a curated discussion and synthesis of historical and contemporary perspectives on sustainable business practices. It bridges the gap between theory and practice by providing actionable frameworks and tools for business leaders and scholars. [ABSTRACT FROM AUTHOR]

Purpose: "Omotenashi" has become a buzzword denoting the Japanese ethic for excellence in customer care. However, while there is an emerging body of research on the spirit of the provider side, nevertheless, the customer care experiences from the beneficiary perspective – especially the dynamics that manifest when such care fails – remain undercommented. Thus, the purpose of this paper is to identify critical dynamics of how unexpected thorny disharmony might manifest in instances of customer care failure, with a focus on customer service and intercultural lived experiences. In doing so it challenges a prevailing and dominant view of flawless Japanese customer care – Omotenashi. Design/methodology/approach: Drawing on a multi-disciplinary approach the current research proposes a conceptual model and uses autoethnography to offer insights at the individual level unit of analysis. Findings: The findings break ground towards innovative understanding of customer care failure dynamics, by considering intercultural situations. Research limitations/implications: By express design and paradigm, the research is limited to subjective interpretivism. The paper offers important implications for understanding customer beneficiary experience, especially to nuance and challenge the current hegemonic view of the positive nature of Japanese "Omotenashi" customer care in extant literature. Practical implications: The findings have important practical implications for customer care managers. The paper aims to prompt a pause for thought, a warning of a drift towards organizational self-satisfaction and back slapping in relation to customer care and makes a call for a return to consider the holistic customer experience in the Japanese and inter-cultural contexts. Social implications: It can be argued that there appears to be a tendency in some quarters to massage and manipulate broader society by pointing to the positive. However, marketing scholars are aware that raising customer expectations in this way can magnify backlash when disconfirmation occurs. This study lends support to the notion that there may be a need to temper expectations and hype in customer relation contexts. This is predicated on the observation that individual – and, therefore, beneficiary – experience is unique, that uniqueness may be accentuated in intercultural situations. Originality/value: The paper nuances the general positively portrayed aspects of Omotenashi by curating insights into when care fails. It addresses the paucity of lived experience accounts of the beneficiary experience of Japanese Omotenashi care in intercultural situations. [ABSTRACT FROM AUTHOR]

Purpose: This study aims to examine the extent to which traditional juristic approaches to determining intention in Islamic law are altered in the institutional framework and standard-setting project of the Malaysian state. Design/methodology/approach: The study used the transnational law theory, which views normativity as culturally, socially and religiously embedded. The development of norms, customs and laws is also contingent on self-maximizing behavior. The Sharīʿa Advisory Council's interpretation of the bayʿ al-ʿīnah standard is a case study of this approach to the development of law. Findings: This study shows that traditional approaches to determining the validity of an Islamic contract have been displaced by the institutional logic of the state, which prioritizes uniformity and certainty in law and reflects liberal, Western and capitalistic values. Islamic standard setting is part of the state's objective to uniformize law due to the globalization of financial markets. The normative collisions in the standard-setting project produce a new jurisprudence based on the state's uniform and purposive determination of a contract's validity. Research limitations/implications: Further research on institutional frameworks is needed to conceptualize how Islamic commercial principles and ethics can be incentivized in the state's legal systems. Originality/value: Few works, if any, have examined the interaction of the state's institutional environment with jurists' traditional approaches to determining contractual intention. Most scholarship assumes the decisive role of market forces, but the role of law and institutions in this context is under-researched. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to explore the intricate and controversial sale of six hydroelectric dams in the Douro hydrographic basin by Energias de Portugal (EDP), a prominent Portuguese energy company, to a French Consortium – ENGIE. The transaction, completed at the end of 2020, has sparked significant debate and scrutiny within the Portuguese legal and fiscal spheres due to its corporate and budgetary manoeuvres. The crux of the controversy lies in the complex corporate restructuring strategies used by EDP and the acquiring consortium to execute this transaction. These strategies, aimed at achieving tax neutrality, effectively circumvented the traditional tax liabilities typically associated with large-scale asset transfers. The paper delves into the legal intricacies of this operation, scrutinising the application of taxes such as stamp duty, corporate income tax, value added tax and property transfer tax, which were, in theory, applicable to the transaction. Furthermore, this study examines the broader implications of the deal, particularly concerning the principle of tax neutrality in corporate restructurings, the enforcement of anti-abuse clauses and the economic substance over legal form doctrine. Design/methodology/approach: This study is based on secondary data supported by publicly reported evidence. Findings: This case study highlights the challenges in taxing corporate transactions in the modern financial landscape and reflects these corporate manoeuvres' societal and ethical considerations. Originality/value: Through an analysis of legal frameworks, corporate strategies and tax policies, this paper provides a comprehensive understanding of the transaction and its implications, offering insights valuable to legal professionals, policymakers and scholars in corporate law, taxation and business ethics. [ABSTRACT FROM AUTHOR]

Purpose: The purpose of this paper is to find out the possible gaps in the Sharīʿah governance, and suggest how to fill the same, in line with the principles of Islamic finance and the global developments regarding social and value-based financial intermediation. Design/methodology/approach: The paper uses secondary data gathered through analysis of documents and regulations to portray the current Sharīʿah governance framework and to suggest a unique paradigm to be adopted by the regulators of Islamic financial institutions. Findings: The paradigm encompassing value-oriented financial ecosystem would need a comprehensive set of discipline, accountability and governance for making the pursuit of sustainable development goals and corporate social responsibilities effective in a well-defined schedule prepared and implemented by the regulators. Research limitations/implications: The scope of this research is limited to theory building in the light of emerging trends in responsible and social finance. It is not to empirically test the impact of the governance framework in terms of social justice, corporate responsibility and sustainability. Practical implications: It would help the policy makers, regulators, researchers and the practitioners in finance to align banking and finance with social and environmental responsibility, and equity through governance and accountability for realizing the sustainable development goals. Social implications: It links the regulatory approaches to the emerging paradigm and ecosystem comprising sustainability and value-based governance, awareness and corporate social responsibility. Originality/value: The paper adds value to the current regulatory frameworks enabling the Islamic financial institutions to realize the economic, social and sustainability objectives, in addition to Shariah legitimacy and enhanced credibility. [ABSTRACT FROM AUTHOR]

Purpose: This viewpoint aims to discuss the transformative role, the current challenges and the outlook of sustainability accounting education (SAE). Design/methodology/approach: Higher education institutions (HEIs) have a "social responsibility" to foster competencies and skills for sustainable development within their student bodies and communities. Previous literature has explored the interplay between HEIs and sustainable development goals (SDGs) by exploring the need to incorporate the SDGs within an institution's learning and teaching objectives. We conduct a review of previous studies, together with an informative understanding of the role of sustainability accounting education in HEIs. Findings: Based on this review, we argue that universities can enhance the SDGs by training skilled young people in sustainability accounting, thus fostering a "transformative role" in society. The authors highlight two directions for expanding SAE: (1) there is an urgent need to improve the accounting curriculum, thus including greater attention to ecological systems, business ethics and values; and (2) new inclusive and constructionist pedagogies should be offered to radically transform the education of future accounting professionals. Practical implications: Accounting and business educators in HEIs need to consider updating and upgrading systematically the existing curricula with pertinent learning outcomes and competency development relevant to SDGs and sustainability accounting. This transformative opportunity also requires engagement with the professional bodies to determine the professional curriculum. Engagement with professional accounting bodies could be challenging to transform the accountancy professions in two directions – employability and lifelong learning. New accounting professions will emerge in the future and the interplay with the current HEI model and program is crucial. Originality/value: This paper fulfils an identified need to discuss, support and move sustainability accounting education forward. [ABSTRACT FROM AUTHOR]

Purpose: This paper intends to argue against the idea of an asocial business arena by reiterating the original philosophical underpinnings of theories on the creation of society, societal institutions and the relationship between society and societal institutions. This paper posits that business and ethics, though initially aligned, have been systematically maligned and distorted. The authors present a theoretically justified argument that business and ethics can and should seamlessly exist in the same realm. Design/methodology/approach: This is a theoretical study that endeavors to go back to the original theories on business and society to challenge the view that business ethics is an oxymoron. For this purpose, the authors survey and interpret the scholarly works of Adam Smith, Aristotle and John Locke. Findings: Given the economic debacles faced by the USA and the world economy in the past two decades, this study argues that one significant factor for these financial disasters could be that the original ideas about self-interest, societal interest, the free market system and the relationship between society and its constituting components, i.e. individuals, groups and institutions, have been distorted over time. Based on the interpretation of the original ideas around business and society, the authors find that some distortion of the original theories have indeed occurred. Originality/value: This study is going against a well-established prevalent idea that business ethics is an oxymoron. It is claimed that the endoxa about business and its place in society often represents misinterpretations of the original ideas on the relationship between business and society. The originality of this work lies in challenging this dangerous idea by revisiting by journeying back in philosophical history to cut through the ideological scar tissue and reach the original arguments surrounding society and societal institutions. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to examine the skills expected by employers and the skills demonstrated by accounting graduates with data from 160 employers of accounting graduates in Ghana. From the perspective of employers, the authors compare the expected skills to the skills demonstrated by accounting graduates and identify any significant gaps. Design/methodology/approach: One-way analysis of variance, T-tests and factor analysis are used to test significant gaps that exist between expected and demonstrated skills by employers and accounting graduates using survey questionnaires and purposive sampling. Findings: The results reveal that there are significant gaps between the expected skills of employers and the demonstrated skills of accounting graduates. The authors find generic skills to be more expected by employers, while technical skills are demonstrated most by accounting graduates. The top five skills expected by employers are: business ethics and integrity; problem solving and decision analysis; written communication skills; learning skills; and application of accounting principles. Research limitations/implications: The study focuses only on organizations that use fresh accounting graduates in Ghana. Further studies may consider other business-related fields like finance, human resource management and marketing. Practical implications: The study provides insights on standards that serve as benchmarks for the conduct of accounting graduates as well as the development of accounting curriculum in Ghana. Accounting education should incorporate work-integrated learning as part of their curriculum to enable accounting graduates to solve problems and make decisions through a practical application of accounting principles, standards and concepts, especially in conducting audit and writing reports. Originality/value: This study fills the gap in the literature on accounting education from employers' perspectives in a developing country. It conducts a comparative analysis between the most important skills required by employers and the ones demonstrated by accounting graduates to provide insights on standards that should serve as benchmarks for the development of the accounting curriculum from an emerging economy perspective. [ABSTRACT FROM AUTHOR]

Purpose: This research paper aims to examine the effect of chief executive officer (CEO) characteristics on earnings management. Design/methodology/approach: Research samples are manufacturing firms listed in the Indonesian Stock Exchange 2015–2021. CEO characteristics include narcissism, gender, age, tenure, experience, nationality and founding family status. Data analysis uses random-effect regression. Findings: The result shows that higher narcissism CEOs have aggressive characteristics so they will be more likely to engage in accrual and real earnings management. Female CEOs, foreign CEOs and founding-family CEOs have higher monitoring and business ethics characteristics so they will be less likely to engage in accrual and real earnings management. CEOs with higher education levels have higher thinking complexity so they will be more likely to engage in accrual earnings management with higher regulator and auditor monitoring barriers than real earnings management. CEOs with financial and accounting experience are familiar with accounting standards and auditor monitoring barriers so they will be more likely to engage in accrual earnings management than real earnings management. On the other hand, there are no effects of CEO age and tenure on earnings management. Originality/value: This research contributes to providing evidence of the effect of CEO characteristics on earnings management in a specific industry such as manufacturing firms and emerging markets such as Indonesia with the majority group firms being family firms. [ABSTRACT FROM AUTHOR]

Purpose: The paper investigates whether political geography, as measured by the degree of alignment of state politicians with the party of the USA President, has an impact on corporate fraud convictions. Design/methodology/approach: Prior research shows that the degree of alignment between state politicians and the president's political party is positively correlated with measures of earnings management for firms headquartered in the state. Political alignment is conducive to earnings management because it affects a firm's information and enforcement environment by increasing policy risk and promoting lenient regulatory oversight. The paper posits that this environment is also conducive to corporate fraud and tests this hypothesis using pooled ordinary least squares (OLS) and panel regressions with annual state-level data for 2003–2018. Findings: The paper documents a positive and statistically significant relationship between political alignment and corporate fraud conviction rates by state. Research limitations/implications: The conclusions are tempered by data limitations. First, the conviction data are available at the state level only. Second, the true level of fraud is inherently unobservable and the conviction data may not reflect the actual number of frauds that are committed. Practical implications: Fraud examiners might benefit from considering the role of political connectedness in determining fraud risk. Although additional research is needed before making concrete recommendations, the initial indications clearly point to political connections as a potential concern. Originality/value: The findings build on evidence that political connections influence earnings management. Rather than focusing on direct measures of connectedness, such as lobbying expenditures, the paper examines a plausibly exogenous measure: political geography. [ABSTRACT FROM AUTHOR]

Purpose: The surge of artificial intelligence (AI) applications and subsequent adoption by consumers and marketers has ignited substantial research exploring the benefits and opportunities of AI. Despite this, little attention has been given to its unintended negative consequences. In this paper, the authors examine both the practitioner and academic sides of ethical AI. In doing so, the authors conduct an extensive review of the AI literature to identify potential issues pertaining to three areas: individual consumers, societal and legal. The authors identify gaps and offer questions to drive future research. Design/methodology/approach: The authors review recent academic literature on AI in marketing journals, and top ethical principles from three top technology developers (Google, IBM and Meta) in conjunction with media reports of negative AI incents. They also identify gaps and opportunities for future research based on this review. Findings: The bibliographic review reveals a small number of academic papers in marketing that focus on ethical considerations for AI adoption. The authors highlight concerns for academic researchers, marketing practitioners and AI developers across three main areas and highlight important issues relating to interactive marketing. Originality/value: This paper highlights the under-researched negative outcomes of AI adoption. Through an extensive literature review, coupled with current responsible AI principles adopted by major technology companies, this research provides a framework for examining the dark side of AI. [ABSTRACT FROM AUTHOR]

Purpose: This paper aims to offer a new history of management by tracing a religious dimension of scientific management. The thesis is that the good was foundational for bringing scientific management to success in Taylor's native Quaker Philadelphia in the 1880s. The paper's main contribution is to contrast the philosophical origins of Taylor's ideas in scientific management to his native Quaker roots, and how Taylor, over time, into the 1910s, wrestled with this issue. Design/methodology/approach: The paper is situated in historical interpretivism and subjectivism, leaning on contextual and narrative research on religious morality. Findings: Quaker morality prevented managerial opportunism at Taylor's Midvale Steel in the 1880s. Conversely, by the 1900s and 1910s, interest conflicts between workers and managers escalated when scientific management moved out of its traditional cultural contexts of Quaker Philadelphia and spread across the USA. The historical implication is, already for Taylor's time, that scientific management never was the "one-best way" of management. Research limitations/implications: Future research needs to deepen and broaden research on scientific management when tracing the significance of religion and culture in management thought. Practical implications: The paper has implications for modern studies of business morality by uncovering the practical relevance of religious business ethics at the outset of management studies. Social implications: The historic emergence of scientific management points to a theory of institutional evolution and economic growth, when religiously grounded governance of the firm deinstitutionalized, and institutional economic governance, with different but superior economic advantages, progressed by the 1900s. Originality/value: The paper suggests an alternative version of the intellectual heritage of management studies by tracing the legacy of Taylor's Quakerism and how religious and cultural ideas contributed to the formation of science in management. [ABSTRACT FROM AUTHOR]

Purpose: This paper seeks to deepen and improve our understanding of business ethics in services by developing a typology that reconciles and integrates disparate and often conflicting ideas and viewpoints while providing practical guidance for ethical decision-making. Design/methodology/approach: The paper examines current theoretical approaches in ethics to provide an understanding of the ethical theories, how they have been applied and how they have evolved in businesses and marketing. It discusses conceptual issues related to ethical dilemmas and the available typologies. Findings: Based on the axioms of the Triple-A Framework for Ethical Service Research, the Typology of Ethical Dilemmas in Services (TEDS) is proposed. The typology identifies three types of dilemmas based on four dimensions considering all service interactions guided by normative ethics (virtue, deontological and consequentialism). Practical implications: The proposed DILEMMAS process illustrates the practical application of TEDS. Originality/value: This paper extends the ethics and services literature by offering a novel theoretical and practical approach to addressing ethical dilemmas. TEDS is authentic, advances our knowledge and applies to all service organizations that aim to manage ethical dilemmas effectively. [ABSTRACT FROM AUTHOR]

Purpose: Concerns regarding the dysfunctional behaviours of public officials have sparked renewed interest in public service ethics and spirituality. While national and organizational systems have been established to eliminate dysfunctional behaviours such as corruption, sexual harassment and misuse of confidential information, the practice continues to have a demoralizing impact on developing countries. The study aims to intend to investigate the empirical relation between the application of spirituality and ethics in reducting dysfunctional behaviours within Ghana's Public Sector. Design/methodology/approach: The study conducted a qualitative case analysis that utilized 28 semi-structured interviews and four focus groups. Interviews and group discussions with public sector staff, managers and policymakers were used to collect qualitative data. This approach facilitated an in-depth investigation into their views on dysfunctional actions and the possible impact of workplace spirituality and ethics in the Ghanaian public service. Findings: The study uncovered a persistent recurrence of dysfunctional behaviours, such as fraudulent activities, resource misuse, unofficial work and inappropriate use of official time. There was uncertainty regarding the effectiveness of integrating ethics and spirituality to curtail dysfunctional behaviours. Nevertheless, the results supported adopting spiritual and ethical rejuvenation in the public service as a universal solution to overcome these behaviours. Originality/value: This study enhances comprehension of dysfunctional behaviours in Ghana's public service by providing insights into how spirituality and ethics can transform it. The potentials of workplace spirituality and ethics can lead to a strong public service that embodies accountability, integrity and effectiveness, thereby serving as a pivotal device for Ghana's holistic advancement. [ABSTRACT FROM AUTHOR]

Purpose: This study builds upon previous research on grace in the workplace, using scholarship from the fields of psychology, business ethics, philosophy and religion with the purpose of clarifying how people experience grace in their work, when it happens, why it happens and what are the affective outcomes. Design/methodology/approach: Data were collected from employed adults in the USA. Research questions were explored using qualitative and quantitative methods. Findings: Working from a conceptual framework linking the occasions of grace, the reasons for grace-giving and the resulting sentiments, the design and findings of a mixed methods study are presented. The results clarify how individuals from various work environments, demographic groups and spiritualties enact and react to grace-giving at work. Originality/value: This paper contributes to organizational change and workplace spirituality literatures by unpacking what precipitates workplace grace episodes, what is the nature of the interpersonal exchanges and individuals' affective responses. This approach allows us to better understand what happens in the specific moments of grace and how grace-giving might be encouraged. [ABSTRACT FROM AUTHOR]