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Keywords: Ethics
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Journal Articles
Ethics in motion: a transformative pedagogy of repetition for future-ready accounting education
Available to Purchase
International Journal of Ethics and Systems 1–34.
Published: 18 March 2026
...Kurnia Ekasari; Ali Djamhuri; Nurafni Eltivia; Apit Miharso Purpose This paper aims to introduce the concept of “ethics in motion,” which serves as a foundational element for a dynamic and integrative accounting education system. Using a repetition-based pedagogy, it reframes ethics education from...
Journal Articles
Harmonising ESG disclosure frameworks in insurance: developing a strategic scoring model for global governance
Available to Purchase
International Journal of Ethics and Systems 1–38.
Published: 09 February 2026
..., whereas takaful operators show strengths in community engagement and ethical governance structures associated with Shariah oversight rather than theological compliance. The study explicitly clarifies that these governance structures are treated solely as institutional mechanisms and are excluded from ESG...
Journal Articles
From Bitcoin to Ethereum: ethics and antifragility of decentralization
Available to Purchase
International Journal of Ethics and Systems 1–28.
Published: 02 January 2026
...Roman Pavlov; Tetiana Pavlova; Tetyana Grynko; Oksana Levkovich; Liudmyla Hordieieva-Herasymova Purpose The purpose of this study is to identify how Ethereum transforms the concepts of power, resilience and ethics in decentralized digital systems using the theories of Michel Foucault and Nassim...
Journal Articles
The rationalizing animal: moral disengagement and ethical decision making
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International Journal of Ethics and Systems 1–24.
Published: 12 December 2025
...Lorne Michael Hartman Purpose Research in behavioral ethics has focused on factors allowing individuals to act unethically without feeling distress. Moral disengagement refers to the process by which we persuade ourselves that ethical standards do not apply in a particular situation. It consists...
Includes: Supplementary data
Journal Articles
The ethics of tax-deductible contributions to colleges and universities: should these contributions support college athletics, players, and coaches?
Available to Purchase
International Journal of Ethics and Systems 1–17.
Published: 28 October 2025
... Collegiate Athletic Association v. Alston, 2021). Supporters of collegiate athletics then began establishing organizations to support NIL activities and to pay student-athletes. This paper aims to examine the ethical and legal implications of this. Design/methodology/approach Because...
Journal Articles
A case study on Patanjali’s purpose and ethical conduct
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International Journal of Ethics and Systems (2025)
Published: 06 August 2025
...Julie Sunil Purpose The case study aims to examine the ethical and leadership challenges faced by Patanjali as it navigates public health claims, marketing practices and regulatory scrutiny. It allows students to analyse the responsibilities of business leaders when personal credibility influences...
Journal Articles
Seeking inspiration from Keynes – economics is a moral science
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International Journal of Ethics and Systems (2025)
Published: 31 July 2025
...Finn Olesen Purpose The purpose of this paper is to emphasise the necessity of grounding economics in an ethical foundation. This study argues that economics, understood as a moral science, requires ethical anchoring and cannot be meaningfully pursued in its absence. Design/methodology/approach...
Journal Articles
I feel green with my leader: when and how green transformational leadership influences employees’ green behavior
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International Journal of Ethics and Systems (2025) 41 (3): 590–607.
Published: 05 June 2025
...Arslan Mukhtar; Shahid Mahmood; Muhammad Naeem; Kanwal Iqbal Khan Purpose Employees’ green behavior is closely associated with their ethics, morals and social responsibility, yet we know little about when and how green behavior prevails among employees. This study aims to investigate...
Journal Articles
Do Islamic epistemology and ethics advance the understanding and promotion of sustainable development? A systematic review using PRISMA
Available to Purchase
International Journal of Ethics and Systems (2024)
Published: 31 December 2024
...Lukman Raimi Purpose This study addresses the question of whether Islamic epistemology and ethics advance the understanding and promotion of sustainable development (SD) in the field of Islamic management, economics and finance (IMEF). This study also aims to understand how contemporary ethical...
Journal Articles
International Journal of Ethics and Systems (2025) 41 (1): 101–141.
Published: 09 December 2024
...Auxane Boch; Bethany Rhea Thomas Purpose Social robotics is a rapidly growing application of artificial intelligence (AI) in society, encompassing an expanding range of applications. This paper aims to contribute to the ongoing integration of psychology into social robotics ethics by reviewing...
Journal Articles
Ethical challenges for same-day delivery contractors
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International Journal of Ethics and Systems (2026) 42 (3): 642–668.
Published: 02 December 2024
...Chun-Miin (Jimmy) Chen; Xinwei Chen Purpose This paper aims to investigate the ethical challenges within same-day delivery (SDD) operations in the gig economy, focusing on promoting fairness and justice for independent contractors by applying Rawlsian justice principles. Design/methodology...
Journal Articles
Ethical dimensions of generative AI: a cross-domain analysis using machine learning structural topic modeling
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International Journal of Ethics and Systems (2025) 41 (1): 3–34.
Published: 05 September 2024
...Hassnian Ali; Ahmet Faruk Aysan Purpose The purpose of this study is to comprehensively examine the ethical implications surrounding generative artificial intelligence (AI). Design/methodology/approach Leveraging a novel methodological approach, the study curates a corpus of 364 documents from...
Journal Articles
Corporate governance, earnings management and the moderating role of political connections: evidence from the Gulf Co-operation Council countries
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International Journal of Ethics and Systems (2026) 42 (1): 155–181.
Published: 05 July 2024
..., this study provides new insights that PCs serve as a governance mechanism in mitigating EM because relatively little attention has been given to the impact of PCs in improving accounting outcomes, especially in the context of the GCC region where Islamic ethical norms often shape business practices. Prior...
Journal Articles
Neurotechnologies applied to tourism: from the epistemic contribution to the ethical risk
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International Journal of Ethics and Systems (2025) 41 (1): 88–100.
Published: 25 June 2024
.... Findings 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...
Journal Articles
International Journal of Ethics and Systems (2025) 41 (1): 35–44.
Published: 04 April 2024
...Bassem T. ElHassan; Alya A. Arabi Purpose The purpose of this paper is to illuminate the ethical concerns associated with the use of artificial intelligence (AI) in the medical sector and to provide solutions that allow deriving maximum benefits from this technology without compromising ethical...
Journal Articles
A systematic literature review and bibliometric analysis of leadership influence on employee unethical pro-organisational behaviour
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International Journal of Ethics and Systems (2025) 41 (2): 284–311.
Published: 08 February 2024
... success is directly linked to organisational performance. Good leadership is an influence relationship with followers, one that leads to organisational outcomes that are both ethical and effective (Ciulla, 2009). While leaders place a significant value on the achievement of organisational goals, these can...
Journal Articles
On value-laden patents: a call for moral limits
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International Journal of Ethics and Systems (2024) 40 (4): 829–844.
Published: 02 January 2024
...Benedicto Acosta Purpose The main purpose of this paper is to discuss the suitability of moral and ordre public clauses, and to advance the view that ethical reflection within patent systems is valuable. Design/methodology/approach This is a conceptual paper that draws upon the present...
Journal Articles
Beyond the stethoscope: a COVID-19 lens on the halal, business and ethical dimensions of hospitals in a Muslim majority country
Available to PurchaseGita Gayatri, Yusniza Kamarulzaman, Tengku Ezni Balqiah, Dony Abdul Chalid, Anya Safira, Sri Rahayu Hijrah Hati
International Journal of Ethics and Systems (2025) 41 (2): 519–542.
Published: 02 January 2024
...Gita Gayatri; Yusniza Kamarulzaman; Tengku Ezni Balqiah; Dony Abdul Chalid; Anya Safira; Sri Rahayu Hijrah Hati Purpose This study aims to examine the perceptions and evaluations of Muslim COVID-19 survivors and health workers regarding the halal, business and ethical attributes of hospitals...
Journal Articles
Anatomy of an eBay fraud
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International Journal of Ethics and Systems (2024) 40 (4): 845–861.
Published: 26 September 2023
...Bret N. Bogenschneider; Lu Lu Purpose The purpose of this study is to describe in detail a recent eBay fraud and to provide a related framework of teaching tools for courses in business law and ethics. The case describes an eBay transaction involving return fraud. This study highlights the problem...
Journal Articles
Ethical issues in the development of artificial intelligence: recognizing the risks
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International Journal of Ethics and Systems (2025) 41 (1): 45–63.
Published: 05 July 2023
...Manoj Kumar Kamila; Sahil Singh Jasrotia Purpose This study aims to analyse the ethical implications associated with the development of artificial intelligence (AI) technologies and to examine the potential ethical ramifications of AI technologies. Design/methodology/approach This study...
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