Ethical Horizons: A Comprehensive Exploration of Contemporary Business Ethics Practices


Rashel Sheikh 1, Md. Abdus Sabur 2, Md. Abu Sina 2


1 Associate Professor, Department of Business Administration, Sheikh Fazilatunnesa Mujib University, Jamalpur, Bangladesh

2 Professor, PhD, Department of Accounting and Information Systems, Islamic University, Kushtia, Bangladesh


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This paper provides a comprehensive analysis of business ethics practices from 2014 to 2023 against the backdrop of a rapidly changing socio-economic landscape. Recognizing the escalating global challenges, the study employs the PRISMA framework to scrutinize 60 selected articles out of 1023 database entries. Examining business ethics through various lenses, the paper categorizes articles by year, country, continent, and subject groups. Initial emphasis on business ethics and Human Resource Management underscores the global impact of leadership, governance, and ethical interventions in maintaining standards. Noteworthy findings highlight NGOs' role in promoting ethical considerations in HRM practices. Leadership, codes of ethics and transparency emerge as pivotal factors in fostering sound business ethics. The study further explores the intersection of business ethics and marketing, emphasizing ethical practices' role in influencing consumer confidence, organizational performance, and brand image. The interconnectedness of business ethics and sustainability challenges the perception of associated costs, advocating for ethical rule integration in Small and Medium Enterprises. Additionally, the paper delves into the incorporation of Islamic principles into business ethics, showcasing their potential to transform businesses into socially responsible entities.


Received 22 March 2024

Accepted 24 April 2024

Published 08 May 2024

Corresponding Author

Rashel Sheikh,

DOI 10.29121/granthaalayah.v12.i4.2024.5556  

Funding: This research received no specific grant from any funding agency in the public, commercial, or not-for-profit sectors.

Copyright: © 2024 The Author(s). This work is licensed under a Creative Commons Attribution 4.0 International License.

With the license CC-BY, authors retain the copyright, allowing anyone to download, reuse, re-print, modify, distribute, and/or copy their contribution. The work must be properly attributed to its author.


Keywords: Practices, Business, Ethics, Systematic, Review





No doubt that ethics is an important issue for a business for its long-term development. Success of a business largely depends on ethical practice in all activities of a business. Ethics constitutes a system of moral principles guiding actions toward distinguishing right from wrong. This normative domain dictates behaviors one ought to adhere to and refrain from Mohiuddin & Sarker (2020). Its application spans across all facets of business, from conceptualization to execution Kerich (2016). Ethical standards exhibit variation influenced by geographical, cultural, and societal factors, including regional norms, customs, religious doctrines, and the evolving perceptions of justice Adhikary & Mitra (2015). Business ethics, grounded in values like integrity, honesty, fairness, and transparency, furnishes a framework for organizational policies and procedures. The dissemination of a code of ethics among employees underscores the significance of adherence. Ethics serves as a motivator for individuals to foster concern for their surroundings Doorasamy & Baldavaloo (2016), embodying a set of principles and guidelines for business conduct. In practical terms, it delineates the dos and don'ts for businesses, delineating acceptable and unacceptable practices Jha (2020).

Business ethics encompasses the moral principles and standards guiding conduct within the business sphere Kerich (2016). It involves the identification and implementation of values, rules, and standards of behavior to foster morally upright interactions between organizations and their stakeholders Lloyd et al. (2014). Key ethical values and principles in business include honesty, integrity, responsibility, trust, respect, teamwork, leadership, corporate citizenship, shareholder value, and a customer-centric focus, all contributing to sustainable business practices in today's globalized environment Giri (2017). Business ethics delineates the principles, values, and standards governing conduct across various domains such as human resources, finance, operations, and marketing Abdulnasir (2015). It is both an art and a science, aiming to maintain harmonious relationships with society and its institutions while acknowledging moral responsibilities regarding business conduct Giri (2017). Upholding ethical conduct is essential for business credibility and long-term viability Rambe & Ndofirepi (2016), significantly influencing corporate success and reputation Sroka & Szántó (2018). In the face of recurrent business failures due to unethical practices, particularly at the hands of employees and executives Turyakira (2018), adherence to ethical standards becomes imperative. Ethical business practices not only enhance a company's brand image but also contribute to its sustainability and societal well-being Emma & Shaily (2020). In today's competitive landscape, business ethics and values are integral, generating diverse benefits such as trust and sustainability alongside financial gains. Despite the primary goal of profitability, businesses are obligated to uphold fairness and equality, countering prevailing trends of greed that perpetuate unethical behaviors Kerich (2016). Contemporary challenges, marked by fraudulent leadership, corporate malpractice, and societal erosion, make promoting ethical behavior increasingly challenging Rehman (2017). However, in such turbulent times, the importance of ethical conduct remains undiminished, demanding renewed efforts to instill and uphold ethical standards in all facets of business.

The main objective of this study is to evaluate the practices of business ethics in different area of study for the last ten years. The research question is: What is the current practice of business ethics?


2. Methodology

2.1. Study Design

In this research, a systematic review approach was utilized to investigate the prevailing business ethics practices across various business domains. Systematic reviews serve as valuable tools not only for embracing evidence-based practices but also for evaluating the existing knowledge pertaining to a particular subject and shaping future research endeavors. The systematic review methodology followed the guidelines outlined in PRISMA (2009). The process involved four key phases: developing a search strategy, establishing selection criteria, conducting quality assessment, and extracting relevant data.



2.1.1.  Search Strategy or Identification Phase

In the Identification Phase the researcher implemented a search strategy to locate pertinent material for the systematic review. This strategy encompassed exploration across three distinct databases: Google Scholar, Mendeley Reference Manager, and DOAJ, all of which provide access to open-access resources. The search terms employed included variations such as "Practices of business ethics," "Practices of commercial ethics," "Practices of professional ethics," "Business moral values," "Practices of business integrity," and "Practices of business code of conduct." The search scope spanned the preceding ten years, from 2014 to 2023, with the final search conducted on October 22, 2023.


2.1.2.  Selection Criteria or Inclusion and Exclusion Criteria

The primary objective of the search was to map the existing literature regarding practices of business ethics across various disciplines, including social sciences, business, economics, and related fields. The search spanned from the year 2014 to 2023, with articles published before 2014 excluded from consideration. Only articles published in English-language journals were considered, while those in other languages were included after translation. The geographic focus of the search encompassed Europe, America, Africa, and Asian countries, although journals from other regions were also incorporated into the study. A total of 1328 records were initially identified, of which 1260 underwent screening after removal of duplicates. Inclusion and exclusion criteria were applied during this phase to assess the relevance and consistency of the search objectives.


2.1.3.  Quality Assessment or Eligibility Phase

The study exclusively relies on original research articles to ensure the review's quality. Abstracts of the articles were thoroughly examined, with some cases involving a detailed analysis of conclusions. Subsequently, each research paper underwent meticulous evaluation. The next criterion for exclusion was limiting inclusion to papers published solely in English. Any articles in languages other than English were omitted from the study, without employing automation tools for this exclusion process. Additionally, articles deemed less relevant or significant to the study's objective were excluded. Ultimately, 60 articles were chosen for inclusion in the study. Figure 1 illustrates the PRISMA flow diagram outlining the identification, screening, and inclusion processes.


2.2. Data Analysis

This study employed descriptive and content analysis methodologies. Descriptive analysis involved cross-tabulation to determine the percentage distribution of published papers based on their subject and emphasis areas. Additionally, a bar graph was utilized to visualize the dispersion of publications by year, geographical area, and country, alongside a database. Furthermore, a pie chart was employed to illustrate the research type (empirical and systematic review). The descriptive analysis contributed to the research characteristics subsection, offering readers a concise overview of the reviewed publications in the subsequent section. Moreover, content analysis served as a data analysis strategy, involving manual encoding of the issues discussed in the papers followed by an interpretative approach to examine the study findings.

Figure 1

Figure 1 The PRISMA Flow Diagram


3. Result and Discussion

3.1. Result

In this section, the results of the reference index investigation are portrayed, a substance investigation to categories comes about by theme of considering is made, and patterns in distributions and most critical commitments are analyzed.


3.1.1.  the Literature Distribution Based on Their Subject Area

The literature is classified on the following subject area, as shown by the Table 1. Business ethics practice is high in ‘Human Resource Management’ area; as it appears 23.33% of the total articles. The second highest business ethics practice is seen in the ‘CSR and Good corporate governance’ and ‘ethics perception and theory’– area. Both areas comprise 13.33% of the total article. Other important areas of ethical practices are business ethics practice in marketing, business ethics practice for business sustainability, business ethics in religion, business ethics in SME etc.

  Table 1    

Table 1 Classifications of Publications Based Upon the Topic or Subject Area







Cumulative Percentage

Business Ethics in HRM





Business Ethics Perception and Theory





Business Ethics Practice in Marketing





Business Ethics Practice for Business Sustainability





Business Ethics in Religion





Business Ethics in CSR and Good corporate governance





Business Ethics in SME





Business Ethics in Other Areas











3.1.2.  Publication Distribution based on Year

As depicted in Table 2 shown below, the yearly published articles were identified and compared. The table shows that in 2020, highest numbers of articles (15.15%) were distributed and discussed for the study. 2016, 2017, 2022 and 2023 years are in second highest in numbers (each contributing 10.61%) of articles to be studied.  2018 and 2019 are lowest numbers of papers to be read for the study (contribute only 4.55%).

Table 2

Table 2 Publication Distribution Based on Year 2014-2023


No. of Article

Percent (%)































10 Years




3.1.3.  Publication Distribution by Country

When the authors’ country of affiliation was analyzed, highest number of paper comes from Indonesia; that contributes 15% of the total publication distribution. Second highest number of paper comes from USA; that contributes 13.33% of the total publication distribution. UK and South Africa also contributes a good number of articles. Figure 2 below illustrate the distribution on a country basis.



Figure 2

A graph of the number of countries/regions

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Figure 2 Publication Trends Based on the Countries


3.1.4.  Geographical Continents of Publication

When we evaluate the authors’ geographical continents of affiliation, Europe appeared most frequently regarding the publication; as it appears 42.42% of the total contribution. The second contribution is from the Asia; it possesses 28.79% of the total articles distribution. Figure 3 below summarizes the geographical continents of the publications.

Figure 3

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Figure 3 Geographical Continents of the Publications


3.1.5.  Publications Categorization by subject group

In order to categorize articles and identify predominant trends in publications, as well as to facilitate researchers in locating papers relevant to their topics of interest, eight categories were delineated, acknowledging the subjective nature of categorization. Figure 4 illustrates the various categories of business ethics practices observed in recent years.


3.2. Discussion of the Main Finding on Each Categories

Figure 4

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Figure 4 Categories of Article on Different Subject Group


3.2.1.  Business Ethics and HRM

The referenced studies collectively delve into the multifaceted aspects of business ethics across industries and regions, viewed through the lens of Human Resource Management (HRM) practices. Lloyd et al. (2014) highlight the high ethical standards of organizations in their sample, attributing this to the presence of ethics-related interventions, committed leadership, and adherence to governance requirements. Isimoya (2014) draws attention to prevalent unethical practices in the insurance industry, advocating for the adoption of a business ethical relationship philosophy within the Nigerian context. Batinić (2014) stresses the essential role of business ethics in the success of the hotel industry, specifically underscoring the significance of hotel management in its implementation. Goldman & Bounds (2015) underscore the importance of organizations outwardly promoting stakeholder interests, particularly from an HRM perspective. Adhikary & Mitra (2015) acknowledge the variability in ethical practices across countries and underscore the significance of laws, religious values, and well-defined codes of conduct, especially in the context of HRM. Kaptein (2017) conceptualizes business ethics as a struggle with implications for both HRM theory and practice. Remišová et al. (2019) highlight the role of NGOs in promoting business ethics, emphasizing the shared responsibility of companies and the state for the ethical business environment in Slovakia, pertinent to HRM considerations. Al-Tarawneh (2020) observes a growing interest in business ethics, particularly within HRM practices, with a notable commitment to ethical principles. Remišová & Lašáková (2020) advocate for long-term development through partnerships between the state and business entities, taking into consideration the impact on HRM strategies.  Gonan et al. (2021) underscore the need to raise awareness of unpunished unethical behavior and the potential of reflective awareness for sustainable ethical choices within HRM frameworks. Wilandari (2021) emphasizes the importance of companies establishing ethical relationships with stakeholders and integrating business ethics into HRM practices, especially in the distribution of medical devices. Cojocaru & Dermengi (2021) focus on understanding and applying medical ethics in daily work, with implications for HRM in medical and auxiliary staff management. Al Armoti et al. (2022) illustrate how business ethics positively influences working standards and project management, citing Emaar Properties as a case where HRM practices are impacted positively. Lastly, Jaafar et al. (2023) explore the positive effects of values and ethics on entrepreneurial passion, particularly within the realm of HRM in the context of social entrepreneurs and project development.


3.2.2.  Business Ethics Perception and theory of Business Ethics

Mironescu (2014) asserts that business ethics reflects the philosophy of business, aiming to discern a company's fundamental purposes, with a focus on fiduciary responsibility to shareholders, raising ethical issues regarding rights and duties with various stakeholders. Quan (2014) delves into the increasing complexity and controversy of business ethics in a globalized business environment, emphasizing the positive impact of ethical behaviors on public attitudes and the role of leaders in contributing to organizational sustainability. Berger & Herstein (2014) concentrate on the evolution of Chinese business ethics, advocating a pragmatic approach for a better understanding of its implications on business practices through the comparison of theoretical, conceptual, and empirical approaches. Šípková & Tae-Hee (2015) highlight the active promotion of business ethics by organizations, especially large ones, noting the influence of personal codes of ethics on decision-making and the prevalence of unethical practices, including bribery and unfair competition. Andrade et al. (2017) reveal that codes of ethics are more common and extensive in Brazil than in Portugal, stressing the significant impact of ethical issues on company reputation and overall marketing performance. Rehman (2017) focuses on the prevalence of fraudulent and deceptive behaviors in national leadership and unethical practices in multinational corporations, with an emphasis on dangerously defective products and the transformation of news channels into opinion channels. Nagarjuna et al. (2022) present ethics as a branch of philosophy concerned with determining right and wrong, discussing its interdependence with economics and law, including topics like corporate social responsibility and corporate governance. Ezeilo (2022) identifies transparency as a crucial guide for practicing good business ethics, emphasizing its role in building trust, ensuring justice, and promoting prudence, with potential benefits including increased employee engagement, enhanced productivity, and strengthened innovation. The adoption of a culture of work transparency is theorized to motivate innovation accountability within business organizations.


3.2.3.  Business Ethics Practice in Marketing

The amalgamated research delves into the multifaceted realm of business ethics, with a specific focus on its practice within the field of marketing. Abdulnasir (2015) delves into marketing ethics, emphasizing its pivotal role in shaping behavior within the business world. The researcher sheds light on the potential detrimental impact of unethical marketing practices on consumer confidence, proposing initiatives such as awareness programs, reinforced consumer protection acts, and the establishment of consumer associations. Porée (2016) highlights the diverse purposes of ethics in business, particularly in serving as a communication tool for agencies and ensuring ethical advertising practices. Kerich (2016) underscores the moral principles guiding behavior in the business world, with an emphasis on fairness, equality, and the application of ethics across all business facets. Aboga et al. (2023) scrutinize business ethics practices in Qatar, revealing variations influenced by the demographic profile of online sellers. Emma & Shaily (2020) spotlight the critical role of ethical practices in the healthcare sector, using Evercare Hospital as an example of positive impacts on brand image. Santos et al. (2022) explore the influence of commercial ethics on advertising actions, particularly emphasizing positive effects on brand image and organizational performance within the marketing domain. Nicolaides (2015) and Lashley (2016) connect business ethics with sustainability, advocating for ethical, virtuous, and moral practices as essential for sustainable marketing practices. Doorasamy & Baldavaloo (2016) stress the link between ethics and sustainable business practices, concentrating on values such as integrity, honesty, fairness, and transparency in the marketing context. McMurrian & Matulich (2016) argue for the underestimated value of business ethics, suggesting that high standards contribute to profitability and social capital within marketing endeavors. Antoniuk et al. (2018) concentrate on incorporating ethical rules into small and medium enterprises, with a specific focus on addressing challenges related to combatting the shadow economy in Ukraine within a marketing framework. Huang et al. (2022) examine the state of business ethics in China, discussing challenges and success factors for its implementation, particularly within the marketing realm. Eshete et al. (2023) conclude by suggesting that firms can attain long-term success in marketing by incorporating bridging concepts into sustainable business strategies, encouraging further research in this direction.


3.2.4.  Business Ethics and business sustainability

The referenced studies collectively underscore the pivotal role of business ethics in promoting sustainability and enduring success for organizations within the framework of business sustainability. Nicolaides (2015) emphasizes the significance of integrating integrity, ethical practices, and a quality mindset in corporate conduct to enhance sustainability, with a focus on addressing the varied responsibilities towards diverse stakeholders. Lashley (2016)  proposes that business ethics serves as a valuable analytical framework for assessing management practices, particularly within the context of sustainability. Doorasamy & Baldavaloo (2016) highlight the intrinsic link between ethics and sustainable business practices, emphasizing core values such as integrity, honesty, fairness, and transparency as the cornerstone for developing organizational policies. McMurrian & Matulich (2016) challenge the misconception that ethical business practices solely incur costs, asserting that they contribute value, profitability, and performance by reducing transaction costs, fostering trust, teamwork, and maintaining social capital. Antoniuk et al. (2018) underscore the imperative of incorporating ethical rules into the practices of small and medium enterprises, with a specific focus on addressing challenges associated with the shadow economy in Ukraine. Huang et al. (2022) explore the current landscape of business ethics in China, highlighting its potential integration into policies and practices of small and medium enterprises committed to moral values. Lastly, Eshete et al. (2023) introduce five bridging concepts for a sustainable business strategy, suggesting that firms can achieve enduring success by integrating these concepts and proposing avenues for future research in this domain.





3.2.5.  Business Ethics and Religion

The presented paragraphs collectively address the integration of religious principles, specifically those of Islam, into the realm of business ethics. Zakaria et al. (2017) underscore the transformation of business into a socially responsible entity through alignment with the Islamic labor code and maqasid shari’a principles. This alignment is portrayed as instrumental in emphasizing profit generation through ethical practices and the prioritization of respect for employees and stakeholders. Mathkur (2019) directs attention to the intersection of business ethics and Islamic finance, exploring avenues for enhancing ethical standards within Islamic financial practices. Zulni & Achiria (2020) concentrate on Digital Wallet practices through the lens of Islamic business ethics, introducing four key pillars—Unity, Justice, Free Will, and Responsibility. Mohiuddin & Sarker (2020) delve into the ethical tenets of Islam, highlighting principles such as faithful contract observance, fair recruitment, and environmental protection within the context of business. Ismail et al. (2020) investigate the influence of Islam on individuals' business ethical practices, noting sectoral variations. Sulaiman et al. (2020) observe a general adherence to Islamic business ethics among entrepreneurs, with influences stemming from legal and organizational factors. Lastly, Saputra et al. (2022) explore the practical implementation of Islamic business ethics, identifying ethical violations in online business practices and underscoring the underutilization of Islamic values in business operations.


3.2.6.  Business Ethics and CSR and Good corporate governance

The aggregation of research highlights the fundamental connection between ethical conduct within organizations and their overarching corporate performance, as emphasized by Ogbari et al. (2016). Sroka & Szántó (2018) underscore the crucial significance of business ethics in molding business achievements and corporate reputation, advocating for a thorough institutionalization of ethical values to cultivate trust as a dependable business ally. Lorinczy & Sroka (2015) and Sroka & Szántó (2018) elucidate how ethical behavior and Corporate Social Responsibility (CSR) contribute significantly to customer attraction, employee retention, talent acquisition, investor appeal, and the maintenance of a robust share price. They caution against unethical conduct or neglecting CSR, which may detrimentally impact a company's reputation and lead to diminished profits. Jha (2020) delves into the definition of "business ethics" as a set of principles guiding conduct within the business realm. Ado (2021) advocates for business ethics based on pivotal social factors, positing that it fosters a proactive commercial environment and contributes to the overall well-being of stakeholders. Mijatov et al. (2022) contribute insights into how the application of an ethical code shapes employees' perceptions of legal and economic dimensions within organizational social responsibility. Stephanie & Murhadi (2023) explore the obligatory nature of Corporate Social Responsibility within the realm of business ethics, although their study does not conclusively establish a direct impact of corporate governance systems and CSR on corporate financial performance. Ariest et al. (2014) argue that business ethics forms the cornerstone of effective corporate governance, emphasizing its role in gauging moral values and contributing to diverse benefits for companies. Finally, Kusumah (2020) concludes that CSR development is rooted in the prioritization of long-term sustainability over mere profitability, highlighting its significance in promoting well-being and sustainable practices within the broader community.


3.2.7.  Business Ethics and SMEs

Business Ethics Practice in SMEs, influence customer decisions, optimizing profits, and fostering sustainability. The discussed studies collectively emphasize the crucial role of ethical conduct in influencing customer purchase decisions and optimizing profits for businesses. Rambe & Ndofirepi (2016) highlight the enduring nature of ethical business practices, stressing their significance for long-term sustainability and credibility. Turyakira (2018) addresses the increasing pressure on businesses to integrate ethical behavior, particularly noting challenges faced by SMEs in implementing ethical practices. Shjaan Abalala et al. (2021) study underscores the positive impact of top management characteristics and organizational ethical commitment on the financial and non-financial performance of SMEs. Zvaríková et al. (2023) explore the ethical landscape of entrepreneurs, noting a high ethical level, especially among Hungarian SMEs. Finally, Harahap et al. (2023) present findings on business ethics implementation at Warkop Natural Jaya, emphasizing the cafe's consistent efforts to apply ethical practices and foster justice for SMEs in the local context, despite incomplete implementation.


3.2.8.  Other Areas of Business Ethics Practice

The article by Isac & Remes (2017) seeks to comparatively examine the role of culture in understanding ethical issues in organizations, acknowledging that perspectives on business ethics vary based on the cultural context of the countries where companies operate. Giri (2017) emphasizes the promotion of human well-being through ethical values and business ethics, highlighting principles such as honesty, integrity, responsibility, and teamwork as integral to sustainable business in the globalized world. Bulog & Grančić (2017) stress the strategic importance of the ethical behaviour of decision-makers in ensuring the success of a business, recognizing it as a key element contributing to a competitive advantage. Bose (2019) study delves into consumer consciousness regarding the ethical practices of products/brands, revealing significant awareness and regional variations. Finally, Dervishi (2023) underscores the positive impact of ethical behaviour on organizations, noting its role in staff development, tacit knowledge promotion, and fostering innovation. The author advocates for the development and implementation of ethical codes to provide a measure against non-ethical behaviour, emphasizing the importance of executives assessing and upholding ethical standards within organizations.


4. Conclusion and Limitation of the Study

4.1. Conclusion

In recent times, the domain of business ethics has experienced notable evolution, with a growing emphasis on transparency, corporate social responsibility, and sustainability. Organizations have pivoted their attention towards ethical conduct to foster trust among consumers and stakeholders. The study's outcomes illuminate the distribution of literature across diverse subject domains, notably highlighting the prominence of business ethics within Human Resource Management (HRM). The examination of key findings offers an extensive overview of research contributions in each realm. For example, within the realm of HRM, studies delve into the nuanced dimensions of business ethics, underscoring the significance of leadership, governance, and adherence to ethical norms. In marketing, the focus centers on the ramifications of ethical practices on consumer trust and the incorporation of ethics into healthcare marketing strategies. Business sustainability discussions underscore the intrinsic link between ethics, sustainability, and enduring success for organizations. The paper also explores the intersection of business ethics with religion, particularly Islamic principles. Studies emphasize the transformative role of ethical alignment with Islamic values on profit generation, employee respect, and stakeholder prioritization. In the domain of CSR and governance, the studies emphasize the pivotal role of business ethics in shaping corporate success, image, and overall performance. Ethical conduct and CSR practices are shown to contribute significantly to customer attraction, employee retention, talent acquisition, investor appeal, and maintaining a robust share price. The study concludes with an analysis of business ethics practices in SMEs, revealing challenges faced by small businesses in implementing ethical practices. The overall findings underscore the importance of ethical behavior in influencing customer decisions, optimizing profits, fostering sustainability, and contributing to the long-term credibility of businesses.


4.2. Limitations of the Study

The study has also some limitations. The search strategy mainly focused on articles published in English may lead to language bias. Relevant research published in other languages might offer different perspectives on business ethics practices and could have been excluded. This could result in the exclusion of valuable research published in other languages. The study relies on three databases only-Google Scholars, Mendeley Reference Manager and DOAJ. Different databases may yield different results, and the exclusion of certain databases might limit the comprehensiveness of the literature review. Additionally, the focus on open-access databases might exclude relevant literature from subscription-based databases. The study also excludes the automation tools were not used for the exclusion process.






This research project was conducted without external funding. The authors would like to acknowledge that no specific grants or financial contributions were received for the design, implementation, or analysis of this study. The absence of funding reflects the authors' independent pursuit of scholarly inquiry and commitment to contributing valuable insights to the academic community.



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