Purpose – Sees to argues that administrative evil is inherent in the administrative hierarchies currently governing work organizations, and to explore the means by which instrumentally rational processes morph into administrative evil. Design/methodology/approach – A critical theory...

Purpose – The purpose of this paper is to present Latin American liberation theology, a contextual theology, as a radical perspective to inform and critique accounting and issues of accountability. Design/methodology/approach – The notion of sacred and secular is explored as a dualism that...

Purpose – The purpose of this paper is to present a case for research in ethical, social and environmental (or sustainability) accounting and accountability which engages with those organisations claiming to manage and report their sustainability performance. In addition, the paper reviews the...

Purpose – The purpose of this paper is to investigate the effects of attitudes toward the perceived importance of corporate ethics and social responsibility, and Machiavellianism, a general measure of the propensity for manipulative and deceitful behaviour, on tax professionals' willingness to...

Purpose – This poem aims to explore corporate ideology. Design/methodology/approach – It is a fictional poem. Findings – The poem suggests that a capitalist perspective diminishes social and environmental possibility. Research limitations/implications – The poem invites renewed...

Purpose – The purpose of this paper is to examine the current gap existing between ethics theorization and enforcement in the Nigerian leadership system. Design/methodology/approach – In an attempt to achieve the objective of the paper, some ethical issues in the Nigerian governance and the...

Purpose – The purpose of this paper is to test whether significant differences in ethical reasoning exist between Chinese accountants and managers when facing an ethical dilemma. Further tests are conducted to identify what professional contextual factors and personal value preferences can be...

Purpose – This investigation into consumer goods manufacturing companies in Vietnam seeks to discern if such constructs as corporate social responsibility (CSR) and ethics act as antecedents for brand performance with the mediating role of integrated performance measures....

Purpose – The purpose of this paper is to participate in the discussion of a relatively new field of corporate governance (CG) and its development. The aim of the research is to discover how well‐known Estonian business leaders perceive the purpose of business activities, corporate relations...

Purpose – The purpose of this paper is to describe how corporate gifts are an important tool in the marketing communication mix. Design/methodology/approach – This paper is divided into two parts. It first reviews the literature of corporate gifts and incentives, focusing on major issues in...