Moral Accountability Research Articles

Caring About Our Own Epistemic Capacities qua Responsible Citizens

Abstract Are citizens responsible for their own bad epistemic conduct? What grounds do we have for such accountability practice? And what if citizens lack education and knowledge on how evidence should be considered and thus acted upon? Does ignorance of this kind excuse them, or are there still normative margins for legitimately holding them accountable? In this paper, I wish to chart the legitimate options that we have for our practice of moral accountability in the epistemic domain, in particular the one which pertains to the institutional role of citizens. In order to fulfil the task, I will resort to an analysis of what it takes to meet the standards of an institutional role, what capacities are required, and what duties we incur. The analysis will show that a certain number of capacities are required in order to perform within an institutional role, and that role-occupants are not exempt from a duty of care regarding the state of their own capacities. This is a duty which pertains to most institutional roles, and citizens qua institutional role-occupants are no exception. Institutions have a role to play; they should educate citizens not only by offering suitable chances to acquire specific capacities and knowledge of evidence treatment, but also, conjunctively and constitutively, by helping them to enhance the conscience and care pertaining to the role. This can be effectively done by more clearly defining the standards of epistemic conduct imperative to the institutional role of citizens, as well as illustrating its moral significance in-depth.

The Future of AI, ML, and Robotics in Business and Beyond

The future of AI, ML, and robotics promises impacts across industries and society. Businesses will leverage these technologies for sustainability, innovation, and efficiency, optimizing operations and enhancing customer experiences through personalization. Collaboration between academia and industry will drive advancements in ethical AI, ensuring transparency and accountability. In healthcare, space exploration, and smart cities, AI will address global challenges like disease detection, talent management, and climate change. As automation reshapes the workforce, reskilling and upskilling will be essential for fostering professional and organizational growth. These technologies will not only unlock many opportunities but also redefine human interactions, emphasizing innovation and sustainability.

The Principle of Justice in the Executorial Title of Court Decisions and Its Relevance to Strengthening the Integrity of Judges

<p><em>This research is motivated by the lack of clarity in laws and regulations in detailing the principles of justice intended by the executorial title of court decisions. Although the executorial title represents the judge's oath and embodies the accountability of the decision to society, the state, and God, judicial corruption involving judges still occurs. Consequently, the executorial title appears perfect on paper but has not fully cultivated a collective consciousness among judges as systemic integrity. This study employs normative juridical legal research with a legal analysis focused on the application of interpretation methods and legal principles, utilizing legislative, historical, and comparative approaches. The theoretical framework integrates the theory of justice and Imam Ash-Syatibi's Maqashid Al-Syariah theory. The study finds that the principle of justice in the executorial title of court decisions arises from correct and fair formal procedures. Materially, the judicial process involves stages of scrutinizing, qualifying, and constituting, utilizing the thematic induction method, Istiqra' ma'nawi, and the principle of synergy of evidence (mabda' tadofur adillah). This results in decisions that meet criteria for legal and moral accountability. The ethical principles contained in the executorial title include divinity, fair conduct, honesty, wisdom, independence, high integrity, responsibility, self-respect, discipline, humility, and professionalism. These principles are closely related to efforts to combat judicial corruption, as they not only embody the spirit of realizing justice through decisions but also serve as ethical values that build strong character in judges. Thus, in their professional roles, judges are expected to demonstrate superior integrity and remain free from corrupt practices.</em></p>

Value co-destruction behavior in peer-to-peer accommodation: evidence of dark triad, moral disengagement, and host incivility

ABSTRACT Drawing on value co-destruction literature, moral disengagement, social exchange and trait activation theories, this study investigates the role of dark triad traits, moral disengagement, and host incivility on peer-to-peer accommodation guests’ value co-destruction behavior. Data was collected from 428 Indian Airbnb customers and analyzed using partial least squares-structural equation modeling. Results show that among dark triad traits, only psychopathy directly influences value co-destruction behavior. However, all three dark traits lead to value co-destruction behavior through moral disengagement. Host incivility positively influences value co-destruction behavior and also moderates the relationship between psychopathy and value co-destruction behavior. The study offers a comprehensive understanding of the antecedents of guests’ value co-destruction behavior in peer-to-peer accommodation. The findings suggest that P2P accommodation managers need to instill moral accountability among guests and foster civil behaviors among hosts to prevent value co-destruction.

Social Criticism of Corruption Eradication in Indonesia Reflected in Gandrik's "Para Pensiunan 2049" (The Retirees 2049)

This study investigates the complexities of "Para Pensiunan 2049" (The Retirees 2049), a theatrical work by Agus Noor and Susilo Nugroho, first performed in 2019. Through a qualitative descriptive approach and an extensive literature review, this study scrutinizes the play's profound social criticism targeting corruption, collusion, and nepotism. Primary data is drawn from a video recording of the performance by Teater Gandrik, supported by insights from literary journals, reviews, e-books, and online sources. Central to this study is exploring the play's satirical elements, which are potent tools for exposing and condemning the widespread corruption within society. The play dramatizes the lasting consequences of unethical conduct by withholding certificates of good behavior from corrupt individuals posthumously. The study uncovers how "Para Pensiunan 2049" critiques the alarming decay of social values due to corruption and highlights the urgency for reform and ethical accountability. The study also incorporates the framework of epic theater, as conceptualized by Bertolt Brecht, to further dissect the play's mechanisms. Epic theater's techniques are evident in the play's structure, which entertains and prompts the audience to critically engage with the societal issues presented. By unraveling these layers of satires and epic theater techniques, this study contributes to a deeper understanding of the play's call for social reform, aiming to foster a collective consciousness toward combating corruption, collusion, and nepotism.

A Comparative Analysis of Emotional Intelligence and Academic Achievement of Senior Secondary Students

Emotional Intelligence has become an alarming topic, and it is a key factor in determining success of a person in all aspects of life. EI is important in students because it helps them to care for themselves and understand and manage their emotions. EI helps you to achieve your goals and career as well as to create healthier and stronger relationships. Hence, teachers sustain a moral accountability to cultivate EI in students as it enhances the social and emotional aptitude of students. A sample of 100 students were taken from senior secondary schools from Sirmaur district to check the difference and relationship between their emotional intelligence and academic achievement. The study comprises of 100 students taken as 50 participants from Government and 50 from Private Schools from Sirmaur District, Himachal Pradesh. Descriptive Methodology using survey technique was used to assess their emotional intelligence and previous records were utilized as assessing academic performance of the students. The study shows investigation of the emotional intelligence (EI) of Arts and Science students both gender from government and private sectors. It evaluates the stream, gender and type of school’s differences and relationships of the emotional intelligence and with academic achievement of students. Science students scored higher in most of these categories except Motivation, where Arts students outperform. However, both streams have similar Emotional Intelligence Total scores and Empathy. The mean scores of emotional intelligence components for males and girls differ but the t-values reveal that none of the differences are statistically significant. Government school students score higher in each of these criteria except Motivation, where private school students exceed. However, the two groups had similar Emotional Intelligence Total scores and Empathy. The survey found no statistically significant variations in academic achievement by stream gender or school type. Although mean scores vary, they are not large enough to show that one group outperforms the other. In conclusion, senior secondary students’ academic achievement and emotional intelligence are positively correlated. This means that emotionally intelligent students perform better academically.

Time Budget Pressure, Professional Ethics, Experience, Auditor Competence and Audit Quality

This study seeks to analyse the impact of time budget pressure, the professional ethics of public accountants, work experience, and auditor competency on audit quality at PKF Public Accounting Firm, which is ranked among the top 10 accounting and professional services businesses in Indonesia. The study's population comprised 103 personnel from the Public Accounting Firm Drs Paul Hadiwinata, Hidajat, Arsono, Retno, Palilingan & Rekan (PKF International), including 93 Auditors and 10 HR Administrators and Staff. This study employed a purposive sampling methodology. This research employed a questionnaire as a survey instrument to gather respondent data. This study processed data from 68 respondents, representing 85 percent of the disseminated questionnaires. The software employed to examine the variable association in this study is SPSS 22. This study's findings demonstrate that time budget pressure, professional ethics, and experience positively influence audit quality. Conversely, auditor expertise does not influence audit quality. Keywords: Time Budget Pressure, Professional Ethics of Public Accountants, Work Experience, Auditor Competence and Audit Quality.

A “Renewed Conversation” about Ethical Management in Canada's Public Service: Where Should We Be Headed?

AbstractCanada's federal public servants believe their values and ethics framework are falling short, particularly in ensuring accountability from senior leadership. This article explores the many emerging challenges for ethical leadership in Canada's federal public service and argues for specific reform approaches. We offer key recommendations, including the need to align various systems that help foster ethical leadership, improving the enforcement of accountability mechanisms for senior leadership, and employing data‐driven performance metrics to improve the ethical management of people and services. We conclude by exploring the preconditions for sustained reform and the long‐term measures required to embed ethical accountability across public service institutions. Our analysis emphasizes the essential role of people, starting with senior executives. We assert that policies and codes of conduct alone cannot achieve organizational ethics—only strong, values‐driven and accountable leadership can influence culture and ensure lasting change in people and services.

IBN TAYMIYYA’S VISION ON PUBLIC INTEREST AND SOCIETAL PROSPERITY WITHIN ISLAMIC LAW

This article examines Ibn Taymiyya's vision of governance, spotlighting the concepts of public interest (mas{lahah) and prosperity (falâh) within the Islamic law (sharî’a) framework. The increasing importance of Islamic governance in contemporary political discussions, particularly in Muslim-majority societies striving to harmonize tradition with modernity, underscores the relevance of this inquiry. The primary aim is to synthesize existing scholarship on Ibn Taymiyya's contributions to statecraft and its ethical dimensions, elucidating how his principles can guide contemporary governance. The literature reveals a diverse yet fragmented landscape, encompassing historical analysis, theological discourse, and socio-political critiques, reflecting a burgeoning interest in the intersection of Islamic jurisprudence and governance models. This study employs qualitative analysis of both primary texts and contemporary interpretations, creating a nuanced overview of Ibn Taymiyya's political thought. The results indicate that he champions a governance model that prioritizes community welfare, grounded in ethical accountability and justice. His vision emphasizes the alignment of state policies with principles of justice and public interest, asserting that adherence to Islamic values is essential for achieving prosperity. In conclusion, this study contends that Ibn Taymiyya’s insights are relevant and crucial for modern statecraft, providing a robust framework for embedding ethical considerations into governance.

Professional ethics of accountants based on the Qur’an: Is it still relevant?

This study aims to contribute to the ethics of accountants in accordance with the values in the Qur’an. The accounting profession faces many ethical challenges, especially in terms of behavior. Ethical issues in business and professions, including accounting, continue to occur from time to time, both in Indonesia and in other countries. Indonesia, which is predominantly Muslim, is also not free from ethical violations in the accounting profession. This phenomenon raises discussions about how an accountant should behave. The research method used in this study is a literature review which is carried out by collecting, evaluating, and synthesizing various literatures relevant to the topic being studied. The analysis is carried out using an Islamic ethical theory approach based on the Qur’an and Hadith, where the findings from the literature are compared and evaluated based on Islamic ethical principles. The Indonesian Institute of Accountants (IAI) has formulated a code of ethics for the accounting profession which contains various rules regarding the behavior of accountants. All accountants must comply with the code of ethics. However, because the code of ethics does not have strict sanctions when a violation occurs, its application depends more on the personal awareness of the accountant. When someone who is pursuing a profession only relies on self-awareness, he must pay attention to his conscience. This study attempts to provide an offer on how the Qur’an uses conscience to regulate ethics that can be used in the Indonesian accounting profession.

Ethics of professional accountants in the EU

The relevance of this research stems from the increased attention to ethical standards in the EUʼs professional accounting field, especially regarding anti-corruption, conflict of interest prevention, and the implementation of transparent reporting practices. Ukraine, on the other hand, faces limitations in its regulatory framework and practical tools for ensuring ethical conduct among accountants. Applying European experience amid growing risks and conflicts of interest allows for an assessment of methods that can strengthen ethical standards in Ukraine. The main challenge lies in adapting and implementing European ethical standards in Ukraine, where institutional structures and a culture of high ethical standards for accountants remain underdeveloped. The question is how best to integrate the EUʼs practices into the Ukrainian system, given regulatory constraints, existing risks, conflicts of interest, and insufficient whistleblower protections. The adaptation of European ethical standards for professional accountants, together with a suitable regulatory framework and the development of transparency institutions, can significantly reduce corruption risks and minimize conflicts of interest in Ukraineʼs accounting field. This would foster greater trust in the profession and contribute to economic stability, providing a solid foundation for business growth and investment. Measures are proposed for integrating European experience in professional accounting ethics in Ukraine. A hypothesis is proposed that the implementation of EU experience in ensuring high standards of professional ethics for accountants will enhance transparency, accountability, and independence in the accounting profession in Ukraine, supporting its integration into the European framework. The research methodology includes a systematic approach, content analysis, synthesis, heuristic methods, deduction, and comparison. Based on the research findings, measures have been proposed for adopting European practices to ensure professional ethics among accountants in Ukraine. Recommendations include adapting ethical standards to crisis conditions based on the International Code of Ethics for Professional Accountants, establishing an independent oversight body, developing mechanisms for preventing, detecting, and disclosing conflicts of interest, and implementing anti-corruption initiatives and anti-money laundering measures. Additionally, integrating Ukrainian professional organizations into the European community, supporting ethics through training and certification, enhancing corporate social responsibility, and creating a rating system for ethical violations are also recommended

Religiosity, financial literacy, and frugal living: A holistic pathway to sustainable wealth among young Muslim entrepreneurs

In recent years, a growing trend among young entrepreneurs to showcase their achievements through hedonistic displays of wealth has emerged, contradicting the core Islamic values of moderation and humility. While most studies have explored the influence of religious values on consumer behavior, research focusing specifically on Muslim entrepreneurs' behavior remains scarce. This study investigates the roles of religiosity, financial literacy, and frugal living intention in building sustainable wealth among young Muslim entrepreneurs in Indonesia. The study collected data from 200 respondents, consisting of Muslim entrepreneurs aged 20–35 years who owned and managed small to medium-sized enterprises in Indonesia. The relationships among these variables were analyzed using path analysis, supported by the bootstrapping technique through Hayes Process. The findings reveal that religiosity plays a significant role in shaping frugal living intentions, driven by Islamic teachings that advocate for simplicity, self-discipline, and ethical accountability. This means that the higher the level of religiosity, the stronger the inclination toward adopting a frugal lifestyle, as individuals are guided by spiritual principles to prioritize mindful and ethical financial behaviors. Financial literacy further reinforces this relationship by equipping young entrepreneurs with the necessary skills and knowledge to align their financial decisions with their spiritual values.

Overview of AI regulation in healthcare: A comparative study of the EU and South Africa

This article provides a comparative analysis of the regulatory landscapes governing artificial intelligence (AI) in healthcare in the European Union (EU) and South Africa (SA). It critically examines the approaches, frameworks and mechanisms each jurisdiction employs to balance innovation with ethical considerations, patient safety, data privacy and accountability. The EU’s proactive stance, embodied by the AI Act, offers a structured and risk-based categorisation for AI applications, emphasising stringent guidelines for risk management, data governance and human oversight. In contrast, SA’s regulatory environment is characterised by its infancy and lack of specificity, with existing legislation such as the National Health Act and the Medicines and Related Substances Act providing a foundational but limited framework for addressing the unique challenges posed by AI in healthcare. The article delves into the dynamic nature of AI technologies, highlighting the need for continuous risk assessment, the importance of transparent and responsible data governance and the critical role of human oversight in ensuring patient safety and autonomy. It discusses the obligation of clear liability frameworks to address potential malfunctions and security breaches in AI applications. Through this comparative lens, the manuscript identifies regulatory gaps and proposes that the South African Law Reform Commission (SALRC) should play a predominant role in developing draft legislation for AI prior to the evolution of challenges related to these technologies.

Artificial Intelligence Life Cycle: The Detection and Mitigation of Bias

The rapid expansion of Artificial Intelligence(AI) has outpaced the development of ethical guidelines and regulations, raising concerns about the potential for bias in AI systems. These biases in AI can manifest in real-world applications leading to unfair or discriminatory outcomes in areas like job hiring, loan approvals or criminal justice predictions. For example, a biased AI model used for loan prediction may deny loans to qualified applicants based on demographic factors such as race or gender. This paper investigates the presence and mitigation of bias in Machine Learning(ML) models trained on the Adult Census Income dataset, known to have limitations in gender and race. Through comprehensive data analysis, focusing on sensitive attributes like gender, race and relationship status, this research sheds light on complex relationships between societal biases and algorithmic outcomes and how societal biases can be rooted and amplified by ML algorithms. Utilising fairness metrics like demographic parity(DP) and equalised odds(EO), this paper quantifies the impact of bias on model predictions. The results demonstrated that biased datasets often lead to biased models even after applying pre-processing techniques. The effectiveness of mitigation techniques such as reweighting(Exponential Gradient(EG)) to reduce disparities was examined, resulting in a measurable reduction in bias disparities. However, these improvements came with trade-offs in accuracy and sometimes in other fairness metrics, identified the complex nature of bias mitigation and the need for precise consideration of ethical implications. The findings of this research highlight the critical importance of addressing bias at all stages of the AI life cycle, from data collection to model deployment. The limitation of this research, especially the use of EG, demonstrates the need for further development of bias mitigation techniques that can address complex relationships while maintaining accuracy. This paper concludes with recommendations for best practices in Artificial Intelligence development, emphasising the need for ongoing research and collaboration to mitigate bias by prioritising ethical considerations, transparency, explainability, and accountability to ensure fairness in AI systems.

Leadership Approaches for Sustainable Development: Balancing Profitability and Sustainability

This study aimed to explore how transformative, paradoxical, and inclusive leadership styles can collectively address the challenges of balancing economic growth with environmental and social sustainability. Drawing on paradox theory and social exchange theory, the research sought to understand how these leadership approaches foster innovation, collaboration, and ethical accountability in organizations. Using a quantitative research approach, the study was conducted as an organizational case study in Punjab, Pakistan, avoiding a strict positivist framework to provide nuanced insights. The findings demonstrate that the integration of these leadership styles effectively supports the achievement of the triple bottom line—profit, planet, and people—by resolving tensions between short-term profitability and long-term sustainability. The study offers a comprehensive framework for leaders in resource-intensive industries, suggesting actionable strategies to align profitability with sustainability imperatives.

METHODOLOGICAL FOUNDATIONS FOR FOSTERING PATRIOTIC EDUCATION IN THE CONTEXT OF KAZAKHSTAN'S HISTORY, USING THE WORKS OF BAURZHAN MOMYSHULY

Bauyrzhan Momyshuly has become a symbol of valor and patriotism for the Kazakh populace. Renowned as a hero of the Great Patriotic War, he also bequeathed an irreplaceable legacy to Kazakh literature as a writer. His works advocate for ethical principles, valor, accountability, and patriotism. The matter of patriotic education is currently of significant relevance. In the age of globalization, the safeguarding of national identity and spiritual values becomes paramount. Fostering national pride andrespect for one's country and territory in the youth has emerged as a crucial objective. In this perspective, the contributions of Bauyrzhan Momyshuly are significant. His works exalt timeless ideals, like the defense of one's homeland and the preservation of national pride. This study explores the importance of patriotic education in the writings of Bauyrzhan Momyshuly and evaluates pedagogical approaches for its instruction. The esteemed author's legacy presents excellent methods for fostering love for one's nation and patriotism among youth. The profound patriotic lessons and moral exemplars in his writings significantly contribute to the spiritual growth of the youth. The works of Momyshuly serve as a great resource for national education, transmitting ideals throughout generations.

Review of Literature: Business Sustainability Essentials For Business Startup

This literature review discusses research related to business model innovation and startup sustainability. The review shows that business model innovation plays an important role in increasing profits and value creation, which also helps startups survive in a dynamic business environment. Sustainable business models, concepts such as a business approach that emphasizes ethical practices and accountability in addressing social, environmental, and economic impacts, consumer awareness and technological innovation play an important role. The importance of the elements of an eco-conscious approach to business operations, particularly in light of the fierce competition and significant transformations shaping the food industry. These elements include client segments, the connections and interactions a business maintains with its customers to build loyalty and trust., key activities, key resources, partner network and cost structure. With regard access to resources and activities that involve the use of innovative, distinctive, and eco-friendly raw materials, along with certain assets, can ensure high-quality products with low environmental impact

PwC Involved in Evergrande Financial Scandal: An Ethical Crisis for the Auditing Profession?

This article discusses PricewaterhouseCoopers' (PwC) involvement in the Evergrande financial scandal and its implications for the audit profession. The scandal exposed PwC's failure to detect and report significant financial discrepancies that led to the collapse of Evergrande, one of China's largest property developers with more than $300 billion in debt. The findings highlight weaknesses in the audit process as well as a lack of effective regulatory oversight. PwC, as one of the Big Four accounting firms, faced severe sanctions in the form of a $62 million fine and a six-month ban on operating in China. The article also explores how the scandal exacerbated the loss of public trust in the auditing profession, which is perceived as failing to maintain the integrity of financial reporting. This analysis offers important lessons about the need to strengthen ethical rules, auditor independence, and accountability in the audit process. In addition, the research recommends reforms in oversight and corporate governance to prevent similar crises in the future. This article is expected to contribute to efforts to improve audit quality and restore public confidence in the global financial system.

Research on the Construction of Professional Ethics of Accounting Personnel

Abstract: Accounting basic professional ethics refers to the behavior and norms that accountants should follow. It reflects the professional skills, professional ethics and influence on the social economic environment of accountants. With the development of the times, financial information has become the basis for the parties to participate in the decision of the social market economy, so the importance of the basic professional ethics of accounting has become increasingly prominent. In recent years, accounting fraud has become more and more serious due to the irregularities of accountants' basic professional ethics, which has affected the development of the social market economy. Therefore, it is urgent to strengthen the construction of accounting professional ethics, improve the moral standard of accountants, resolutely crack down on false accounts, standardize the order of our accounting market and eliminate corruption. Although accounting ethics receives a lot of attention today, many scholars still treat it as a separate discipline, rather than just combining it with false financial statements, fraud, and fraudulent activities. This article delves into the ethical standards of accounting practitioners in China and explores the reasons for this phenomenon from different perspectives. Through this work, it proposes some effective measures to promote the fairness and transparency of China's accounting work and create a healthy financial environment for society.

The Business Angel, Being Both Skilled and Decent

In this review, we explore the scientific landscape regarding Business Angels (BAs), a person who decides to offer their skills to improve the community where they live, distinguishing the different ways in which it is possible to contribute. This systematic review starts with a precise definition of what a BA is in terms of goals, strategies, and intervention area, which could be in social, environmental, technological, or educational areas, differentiating a BA from other kinds of stakeholders, revealing some precise influences due to different cultures or entrepreneurial ecosystems. We are talking about a person who is authoritative not only in terms of competence, knowledge, and skills but who is also noteworthy in terms of moral stature and accountability. We used three databases, SCOPUS, WOS, and EBSCO, using VosViewer to create cluster mapping to differentiate the various areas of research on this topic. We revealed three clusters, namely Business Angel, entrepreneurship, and venture capital, that clarify different facets of the construct. BA activities are very different from conventional strategies and protocols. BAs can operate in innovative areas, bring their own technologies to improve capabilities, handle projects related to sustainability and innovation, and even address social functions and social cohesion.