Purpose – The purpose of this paper is to reveal the implications of changing success factors of entrepreneurs for the role of organisational development (OD) programmes in facilitating organisational learning and change in Estonian enterprises. Design/methodology/approach – This explorative...

Purpose – The primary aim of the paper is to draw attention to the similarities in the historical background and in the transitional period of the post‐socialist CEE (Central and East European) countries, which make this region a distinctive cluster in Europe. Design/methodology/approach –...

Purpose – This study aims to investigate the influence of ethical theories, religiosity and seniority on the ethical awareness of accountants. Design/methodology/approach – The data were collected by using a questionnaire survey completed by 219 accountants located in various locations in...