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Clinically, it is often observed that autistic people may have a heightened need for rules and may find rule violations very distressing. It is clinically plausible that autistic individuals may be prone to hyper-morality and greater reactivity and adverse experiences arising from moral threats and violations. Such adverse experiences may, in some instances, lead to moral distress (MD) or in more extreme cases moral injury. Thus, this study aims to examine how MD can operate in the context of autism.

The authors explore clinical hypotheses on how MD can intersect with different features of autism by drawing on clinical and research knowledge of autism spectrum disorder and how it contextualises experiences of morality.

Based on a review of the literature and theory, the authors hypothesise that autistic individuals may be more prone to MD where they have a lower threshold for MD. As a result of this lower threshold, they may have more frequent exposure to MD, experience more immediate and intense subjective reactions to moral transgressions, for more protracted periods. Also, they may find it more difficult to over-ride and neutralise moral outrage. As a result, they may be more susceptible to mental health sequelae and impaired social and occupational functioning. Practical recommendations are made for clinicians supporting people with autism with a propensity for MD or moral injury, to improve their quality of life.

Practical recommendations are made for clinicians supporting people with autism with a propensity for MD or moral injury, to improve their quality of life.

Understanding MD in an autistic context is important for detecting and treating the adverse impacts of MD on autistic individuals. Importantly, erroneous preconceptions about moral reasoning in autism need to be mitigated to fully understand the moral experiences and harness the many strengths of people with autism.

This study aims to delve into the complex relationship between whistleblowing and mental health. It explores the various psychological burdens and costs associated with reporting wrongdoing, and the factors that exacerbate these burdens.

A collation of experiences and shared observations drawn from working with many whistleblowers across several industries.

The damage done, by the wrongdoers who retaliate against heroes of integrity (aka, whistleblowers), in most cases, destroys the lives and mental health of the person who does their civic, moral or legal duty, to address the illegalities they found. The State does not protect those who protect the State from harm done to the State. In the UK, the State, by its lack of support, further damages heroes of integrity, and witnessing that may encourage future potential whistleblowers to stay silent, thus encouraging more wrongdoing, which harms the State.

The pattern of attacks on whistleblowers by wrongdoers is highly predictable, as are the mental health consequences that follow. More research is needed to identify the causal chain that directly links the pattern of whistleblower retaliation to the devastating mental health harm that follows.

The mental health and reputational harm done to whistleblowers by the retaliation they suffer, in the vast majority of cases, both removes them from making a contribution to the economy and renders them dependent on the State, for life. The harm done to whistleblowers by the wrongdoers, with no viable means of legal redress being available for whistleblowers, sends a chilling signal to anyone who would seek to expose organisational wrongdoing.

If a society asks its citizens to comply with the law and imposes a moral, ethical and even legal duty on its citizens to address any wrongdoing they witness and yet does not protect those citizens from retaliation by the wrongdoers, then that society cannot expect citizens to do the right thing. That is evidenced by the fact that most people choose silent complicity when they encounter wrongdoing.

Until whistleblowing law protects right-doers from wrongdoers, those who are contemplating protecting society from organisational crimes would be well advised to join the vast ranks of the silently complicit rather than have their lives destroyed.

This study aims to enhance understanding of malnutrition's effect on academic achievement of primary school students.

This is a descriptive, cross-sectional design built on Roy's adaptation model (RAM). This study uses a random cluster sample, consisting of 453 primary school students. Contextual stimuli (mother's educational level, income and child’s breakfast eating) and focal stimuli (wasting, thinness, body mass index and stunting) were examined regarding adaptive responses to student’s academic achievement.

The investigation revealed that Model 1, which took into account factors of age, gender, the frequency of breakfast, income, the number of family members and the education of mothers, explained 12% (R² = 0.12) of the variance in academic achievement. Stuntedness (β = −3.2 and p < 0.01), BMI (β = 0.94 and p < 0.001), family income per month (β = 5.60 and p < 0.001) and mother's education (β = 2.79 and p < 0.001) were the significant predictors in Model 2.

This study provides evidence that malnutrition is associated with ineffective academic achievement. Moreover, variables such as the mother's level of education, family income and the child’s breakfast consumption have a significant impact on academic achievements.

RAM is a useful framework for determining factors affecting people's reactions to difficult circumstances.

The study examines the social and environmental responsibility indicators disclosed by three International Council on Mining and Metals (ICMM) corporate mining members in their social and environmental reporting (SER) from 2006 to 2014. To achieve this aim, the author limits the data two years before (i.e. from 2006 to 2007) and six years after (i.e. from 2009 to 2014) the implementation of the Sustainable Development Framework in the mining sector in 2008.

Using the techniques of content analysis and interpretive textual analysis, this study examines 27 social and environmental responsibility reports published between 2006 and 2014 by three ICMM corporate mining members. The study develops a disclosure index based on the earlier work of Hackston and Milne (1996), together with other disclosure items suggested in the extant literature and considered appropriate for this work. The disclosure index for this study comprised six disclosure categories (“employee”, “environment”, “community involvement”, “energy”, “governance” and “general”). In each of the six disclosure categories, only 10 disclosure items were chosen and that results in 60 disclosure items.

A total of 830 out of a maximum of 1,620 social and environmental responsibility indicators, representing 51% (168 employees, 151 environmental, 145 community involvement, 128 energy, 127 governance and 111 general) were identified and examined in company SER. The study showed that the sample companies relied on multiple strategies for managing pragmatic legitimacy and moral legitimacy via disclosures. Such practices raise questions regarding company-specific disclosure policies and their possible links to the quality/quantity of their disclosures. The findings suggest that managers of mining companies may opt for “cherry-picking” and/or capitalise on events for reporting purposes as well as refocus on company-specific issues of priority in their disclosures. While such practices may appear appropriate and/or timely to meet stakeholders’ needs and interests, they may work against the development of comprehensive reports due to the multiple strategies adopted to manage pragmatic and moral legitimacy.

A limitation of this research is that the author relied on self-reported corporate disclosures, as opposed to verifying the activities associated with the claims by the sample mining companies.

The findings from this research will help future social and environmental accounting researchers to operationalise Suchman’s typology of legitimacy in other contexts.

With growing large-scale mining activity, potential social and environmental footprints are obviously far from being socially acceptable. Powerful and legitimacy-conferring stakeholders are likely to disapprove such mining activity and reconsider their support, which may threaten the survival of the mining company and also create a legitimacy threat for the whole mining industry.

This study innovates by focusing on Suchman’s (1995) typology of legitimacy framework to interpret SER in an industry characterised by potential social and environmental footprints – the mining industry.

The United National Convention on the Rights of Persons with Disabilities (UNCRPD) emphasises the need for those with disabilities to be guaranteed full access to participation in society (United Nations, 2006). This rights-based approach in higher education foregrounds the importance of removing practical and attitudinal barriers within how institutions, or staff, interact with students with traumatic brain injury (TBI) that facilitate their access. This chapter summarises the key findings of my PhD thesis where I use my unique positioning as a TBI survivor and status as a PhD student to gain deeper understanding of the experience of access for neurodiverse students in higher education. I contend that we can be marginalised in these settings. In this chapter, I argue for the importance of student voice in decision and policymaking processes in higher education, aligning with ‘nothing about us, without us’ (Charlton, 2000). A blended methodology of autoethnography and phenomenology was used in my scholarship, which meant listening to the perspectives of students with TBI who often navigate the educational environment differently. Loss, change of identity and care are significant factors in shaping experiences. This research has much to offer as it uses the researcher's and participant's voices to transform rather than maintain the status quo regarding access for students with TBI. Inclusive education must place flexibility and diversity at its core and consider the person when putting academic programmes and support in place.

We review and synthesize the existing research on directors' and officers’ (D&O) liability insurance. Our objectives are (1) to examine the institutional forces and regulatory requirements that have influenced the development of D&O liability insurance; (2) to identify the factors that influence firms to purchase D&O liability insurance and explore the consequences associated with its usage and (3) to identify gaps in the current literature and provide recommendations for future research on D&O liability insurance.

We perform a systematic literature review (SLR) using the Preferred Reporting Items for a Systematic Review of Meta-Analysis (PRISMA) guidelines to examine archival studies that investigate the determinants and consequences of D&O liability insurance. Using a Boolean search strategy on the “Web of Science” (WoS) and PRISMA selection criteria, we review 64 published archival research articles and three working papers from 1987 to October 2023.

Our review reveals that disclosing detailed information regarding D&O liability insurance, such as total insurance premiums and coverage limit, is predominantly voluntary, except in Taiwan. Our findings suggest that the decision to purchase D&O liability insurance is influenced by litigation risk, which is determined by factors such as firm size, complexity and corporate governance variables. We also find that D&O liability insurance has implications for financial reporting, audit outcomes, investment behavior and capital market performance.

In the post-COVID era, where firms face pressure due to financial constraints, our research emphasizes the practical importance of carefully considering and understanding the impact of D&O liability insurance, particularly as it concerns the demand for such insurance.

To the best of our knowledge, this study represents the first systematic review of previous research on D&O liability insurance. Our review highlights some research gaps, particularly in relation to the implications for financial reporting practices, auditing outcomes, firm investment behavior and capital market consequences.

This whistleblowing case study engages students in discussions about when and how to disclose differences of opinion on a revenue recognition matter with higher-ups in an organization. Factors to consider include the morality of whistleblowing, confidentiality obligations, the rules of conduct in the American Institute of Certified Public Accountants (AICPA) Code, Sarbanes–Oxley Act (SOX), Dodd–Frank, and the US Supreme Court ruling in Digital Realty, Inc. v. Somers that addresses when to report matters to the Securities and Exchange Commission (SEC). Case questions are designed to promote students’ critical thinking skills, ethical reasoning skills, and decision-making. A flowchart of AICPA ethics rule 2.130.020 (Subordination of Judgment) provides the framework for making decisions when differences exist in financial reporting. The case provides learning objectives, implementation guidance, and teaching notes. The case was used in an accounting ethics course taught at the undergraduate senior level but can also be used in auditing, fraud examination, and advanced financial reporting courses.

This article studies a court case heard by the European Court of Justice in 2008 concerning employment discrimination faced by the mother of a disabled child. This case illustrates the search for a fair balance between informal care work and employment in a market economy is a fresh perspective. The very terms of social justice must be recast for the implementation of a more caring society wherein informal caregivers must be recognized as very often constituting a socially disadvantaged group. The development of a caring society requires a more comprehensive examination of power relations between informal caregivers and care recipients or resulting from care activities. Most analyses of care activities reveal a social reality involving structurally unequal agents. Among these are informal caregivers who face situations of inequality, which will not be overcome as long as care continues to be seen through the category of dependency, unilaterally assigned to those on the receiving end of care.

Occupational safety issues among employees remains a contemporary and omnipresent concern. In developing countries, safety-related problems are amplified, resulting in higher incidences of serious accidents and occupational diseases. This study aims to evaluate employees’ knowledge and attitudes toward occupational health and safety, and how these influence overall occupational health and safety compliance. Ghana’s oil and gas industry provides the contextual backdrop for this research, given it is characterized by high rates of injury.

A positivist and deductive research strategy was used to quantitatively analyze both primary and secondary data sources. A structured survey was administered to industry employees, and multiple linear regression was used to establish the effects of employee’s knowledge and attitude toward occupational health hazards on overall health and safety compliance.

The findings indicate that most employees had both a high level of knowledge and positive attitude toward mitigating occupational health hazards. Moreover, the study reveals that most employees complied with occupational health safety practices. However, the study also reveals that the effect of employees’ knowledge and attitude toward occupational health hazards does not translate into deployment of comprehensive safety practices. Interestingly, female employees were found to be more knowledgeable and compliant with occupational health and safety practices than their male counterparts.

Premised upon the findings, the study recommends: implementation of relevant education and training programs encompassing the proper usage of machinery and equipment, tailored hazard safety training appropriate to specific employee job requirements, effective dissemination of risk information and governance initiatives that enforce strict adherence to correct safety procedures.

The study uniquely examines the influence of employee’s knowledge of health and safety to overall compliance within the oil and gas industry. Cumulatively, the study’s findings and recommendations contribute to improving the occupational health and safety outcomes within the industry.

The purpose of this study is to investigate the role of consumers’ moral preferences between moral and economic benefits and consumers’ moral and rational behaviour intentions based on moral decision-making models of previous studies.

Respondents were asked to answer a questionnaire measuring moral and economic benefits, consumers’ moral preferences and moral and rational behaviour intention after reading a stimulus describing imaginary fashion brand A’s unethical activities.

Moral and economic benefits directly and significantly affect moral and rational behaviour intention. Homo economicus evoked by an economic benefit had a negative effect on moral behaviour intention.

This study focused only on a moral benefit and an economic benefit as factors evoking consumers’ moral preferences. This study was also conducted only in a Korean context and considered a specific industry. In future research, the results of this study should be extended to design the “possibility of punishment” to encourage moral behaviour by discouraging the effect of homo economicus. The results have implications for companies such as social enterprises and charities that want to promote consumers’ moral behaviour.

This study provides evidence on why ethical consumers do not always make ethical decisions by confirming that homo economicus has a significant influence on not only rational behaviour intention but also moral behaviour intention.