Editorial: Ethics of virtues, values and integrity in entrepreneurship and accounting in private and public organizations
Year: 2025
Type: editorial
Abstract: Welcome to issue 41.4., 2025, of the International Journal of Ethics and Systems. This issue focuses on key issues of sustainability and ethics of entrepreneurship, the concept of waste in Islamic heterodox economics and religious ethics, the role of virtues and cultures in the ethics of organization and integrity and ethical accounting practice in accounting in public organizations. We present articles with authors from many different countries including Bangladesh, Brazil, Ghana, Germany, Kosovo, India, Indonesia, Malaysia, Pakistan, Spain, Sri Lanka, Taiwan and USA. Key concepts from this issue are virtue and innovation, integrity and performance, religiosity and ethical compliance, waste and ethics of sustainability, heterodox economics, employee ethics, military virtues, women and entrepreneurship, cultural orientation and ethics, ethics in business and ethics and integrity in public organizations.We begin with articles from India on sustainability and entrepreneurship.The first paper from India examines the superior performance of women-led social enterprises. Based on research on entrepreneur characteristics, the focus is on the development of women to become excellent entrepreneurs. The research was based on qualitative interviews with selected women entrepreneurs. Important for the success of women as entrepreneurs are social and emotional support, business skills and pro-social motivation. The study contributes to theory development and practical insights for inspiring women to become social entrepreneurs, which is an important insight for international organizations.A second contribution from India focusses on entrepreneurship ethics as a contribution to Sustainable Development Goals (SDGs). The paper provides a bibliometric analysis and literature review of the state of the art of entrepreneurship ethics in relation to sustainability and sustainable development goals. This research is key to the development of ethics in entrepreneurship because the SDGs provide a significant development of ethics both on the personal, organizational and societal level. This bibliometric analysis helps moving research forward toward sustainable and ethical entrepreneurship.From this perspective, we move to another important topic, namely, the problem of waste and sustainability in Islamic economics and ethics.A conceptual paper from Germany investigates the critical position of heterodox economic thoughts and Islamic economic thought regarding waste. Considered from the point of view of mainstream, materialist and capitalist economy, waste is considered as by-product, ignoring the long-term social and environmental consequences of externalization of waste from economic systems. Waste is legitimate leading to profits and growth even though it has damaging consequences on society, economy and environment. This critical analysis of mainstream economics highlights the problems of dominating economic theory regarding sustainable concepts of waste.A study with authors from Indonesia, Bangladesh and Malaysia investigates the attitudes toward food waste in Islamic universities with focus on religiosity and pro-social behavior. It is important that universities contribute to sustainable development and the treatment of food waste in university canteens must be well managed. Based on quantitative methods, the authors use theory of pro-social behavior and religiosity to analyze intentions to reduce food waste. Environmental and religious beliefs play an important role for students when they desire to reduce food waste. This can be used in practical work to be reduced to food waste.From these two presentations with analysis of waste and sustainability, we move to four articles that deal with the relation between virtue and culture in different ways.Researchers from Pakistan investigate the relation between organizational virtues and employee behavior through innovative, flourishing and thriving behaviors. The paper is based on quantitative research and hypothesis testing. The results of the study imply that there is a positive relation between virtues and innovation in organizations. Creative employees who are virtuous contribute to flourishing organizations. Therefore, it is essential that managers work to develop virtues as a part of behaviors in organizations to ensure more creative and innovative organizations that have higher performance.Researchers from Sri Lanka and USA analyze the role of values and virtues in the military in Sri Lanka. With focus on virtues like courage, self-discipline, engagement and caring, the paper presents an outline of military virtues. This can have an impact on the study of virtues in other forms of public and private organizations. The article also demonstrates a close relation between virtues and job performance in military organizations. The methodology for this study was quantitative and the findings show a high importance of virtues in job performance and organizational culture in military organizations.Researchers from Spain and Brazil study the role of whistleblowing in the Hispanic American culture. Of particular interest is the impact of cultural orientation and normative knowledge on whistleblowing of accountants in the Hispanic America. The article is based on the empirical study of accountants and auditors regarding their perceptions of culture and norms and the impact on their intentions to whistle blow. This analysis demonstrates that normative and cultural backgrounds, as well as ethical culture have a significant role to play in whistleblowing intentions and practices.Researchers from Malaysia and Taiwan investigate decision-making of managers in the clothing industry of readymade garments in Bangladesh. Using quantitative methods for the analysis of samples in the garment industry, the study describes how moral obligation is important for mediating the relationship between personal interests and ethical norms. Ethical climate and culture, as well as self-efficacy have direct impact on decision-making. Therefore, it is important that the garment industry works on building up ethical cultures in the garment organizations and factories to support ethical decision-making.From these discussions of different elements of the cultural dimensions of virtues in organizations, we move to two articles on ethical accounting practices.A study from Kosovo investigates the relation between selfishness, moral justification and intention to fraud among accounting professionals. The particular focus is how fraud is justified morally based on selfishness. The research was grounded in survey and questionnaire data. The results were that selfishness had a positive role to play in the moral justification of fraud. Moreover, there were also attempts to provide moral justification of fraud. The study demonstrates the importance of education and practice of ethics in accounting firms to provide higher moral standards among accounting professionals.An article from Ghana looks at the impact of religiosity on ethical accounting practices. Using quantitative survey methods, the study collected data from chartered accountants. The study documents a positive relation between ethical accounting practices and judgments with the quality of the reporting made by the accountants. Further investigation showed that religiosity was important for ethics of reporting. The implication of the research is that a culture of ethical religiosity with focus on integrity is extremely important for high standards of financial reporting by accountants to avoid fraud and mismanagement.Furthermore, we finally present two articles on integrity and work performance in public organizations in Ghana.The first article from Ghana analyzes the relation between integrity and work performance in public sector institutions. Senior executives and leaders of public institutions are responsible for promoting integrity in their organizations. The paper explores the connection between good work and integrity, based on conceptual analysis and theory development. The article demonstrates a positive relation between employee integrity and work performance in public institutions. This is a key finding for leadership and management in public administration, which should be kept in mind in education and training of employees.Another study from Ghana investigates the relation between employee integrity and work performance in the public sector to avoid corruption and make the public sector more trustworthy and transparent. The aim is to show empirically how employee integrity has an impact on ethics and justice in organizations. The paper further develops empirical insights into the relation between employee integrity and work performance, showing this relation is important for ethical culture of public organizations. Accordingly, this is an important priority for human resources, training and promotion in public organizations.We are happy to present such a rich variety articles from very different parts of the world with very interesting and engaging analysis of different aspects of ethics and systems in a global and cosmopolitan perspective.
Author: Jacob Dahl Rendtorff
Institution: Roskilde University
Language: English
Subfield: Information Systems and Management
Field: Decision Sciences
Domain: Social Sciences
Open Access status: bronze
OpenAlex ID: W4416687949