Article: Locus of control, moral awareness and gender in ethical decision-making: evidence from Syrian SMEs Journal: International Journal of Business Innovation and Research (IJBIR) 2026 Vol.40 No.5 pp.1 - 22 Abstract: In the era of economic globalisation, ethical decision-making is considered a key component for Syrian entrepreneurs in SMEs, enabling them to create a positive business environment, attract investment, and foster trust, which in turn leads to sustainable trade in a recovering economy. This research investigates the impact of locus of control and moral awareness on ethical decision-making, focusing on the impact of gender on these relationships. The study included a total of 293 entrepreneurs, who were deliberately selected using purposive sampling techniques. The results show that locus of control and moral awareness have some significant positive effects on entrepreneurial ethical decision-making. Gender was not a significant moderator of the relationship between these variables, suggesting that the effects of these variables are similar for male and female entrepreneurs. This further supports the importance of locus of control and moral awareness as the primary drivers of ethical conduct among SMEs, irrespective of gender. Inderscience Publishers - linking academia, business and industry through research

Title: Locus of control, moral awareness and gender in ethical decision-making: evidence from Syrian SMEs

Authors: Azadeh Amoozegar; Ali Lata; Mohan Kumar; Ayman Abdel Rahman Mohamed Ismaeil; Sedigheh ‎Shakib; Mohit Yadav; Abdalmanam Mohammed A. Abrahim

Addresses: Faculty of Education and Liberal Arts, INTI International University, Persiaran Perdana BBN Putra Nilai, 71800 Nilai, Negeri Sembilan, Malaysia ' Limkokwing University of Creative Technology, Inovasi 1-1, Jalan Teknokrat 1/1, 63000, Cyberjaya, Selangor, Malaysia ' Faculty of Commerce and Management, SGT University, Gurugram, India ' Records and Archives Management Department, College of Business Administration, A'Sharqiyah University, Ibra, Oman ' Department of English Language Teaching, Central Asian University Tashkent, 264, Milliy bog St, Tashkent, 111221, ‎Uzbekistan ' Jindal Global Business School (JGBS), O.P. Jindal Global University, Haryana, India; International School, Vietnam National University, Hanoi, Vietnam ' School of Human and Social Sciences, Libyan International University, Libya

Abstract: In the era of economic globalisation, ethical decision-making is considered a key component for Syrian entrepreneurs in SMEs, enabling them to create a positive business environment, attract investment, and foster trust, which in turn leads to sustainable trade in a recovering economy. This research investigates the impact of locus of control and moral awareness on ethical decision-making, focusing on the impact of gender on these relationships. The study included a total of 293 entrepreneurs, who were deliberately selected using purposive sampling techniques. The results show that locus of control and moral awareness have some significant positive effects on entrepreneurial ethical decision-making. Gender was not a significant moderator of the relationship between these variables, suggesting that the effects of these variables are similar for male and female entrepreneurs. This further supports the importance of locus of control and moral awareness as the primary drivers of ethical conduct among SMEs, irrespective of gender.

Keywords: female leader; sustainable growth; economic development; small enterprises; medium enterprises; economic globalisation.

DOI: 10.1504/IJBIR.2026.153809

International Journal of Business Innovation and Research, 2026 Vol.40 No.5, pp.1 - 22

Received: 08 Nov 2025
Accepted: 17 Feb 2026
Published online: 26 May 2026 *

Title: Locus of control, moral awareness and gender in ethical decision-making: evidence from Syrian SMEs

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