Article: Mediating role of ethical intention between social norms, code of ethics and ethical decision-making Journal: International Journal of Diplomacy and Economy (IJDIPE) 2026 Vol.12 No.5 pp.1 - 20 Abstract: The aim of this paper is to examine the extent to which the theory of planned behaviour (TPB) can facilitate our understanding of ethical intentions and behaviours among business leaders in low-income country contexts. An ethical decision-making framework based on a combination of social norms and ethical codes not only serves as the pillar for ethical work but also imposes positive changes within organisations, providing them with a core principle to practice in difficult settings like Syria. The current study proposes a mediation model through SEM, based on the results from a large-scale survey study conducted in firms among 200 business leaders working in international companies located in Aleppo and Damascus. The results reveal that subjective norms and codes of ethics positively influence ethical intentions, which in turn predict ethical decision-making behaviour. Inderscience Publishers - linking academia, business and industry through research

Title: Mediating role of ethical intention between social norms, code of ethics and ethical decision-making

Authors: Azadeh Amoozegar; Ali Lata; Mohammad Falahat; Sedigheh Shakib; Mohan Kumar; Sara Ravan Ramzani; Mohit Yadav

Addresses: Faculty of Education and Liberal Arts, INTI International University, Persiaran Perdana BBN Putra Nilai, 71800 Nilai, Negeri Sembilan, Malaysia ' Limkokwing Graduate School, Limkokwing University of Creative Technology, Inovasi 1-1, Jalan Teknokrat 1/1, 63000, Cyberjaya, Selangor, Malaysia ' Strategic Research Institute (SRI), Asia Pacific University of Technology and Innovation (APU), Jalan Teknologi 5, Taman Teknologi Malaysia, 57000, Wilayah Persekutuan, Kuala Lumpur, Malaysia ' Central Asian University, Tashkent, Uzbekistan ' Faculty of Commerce and Management, SGT University, Gurugram, India ' Business Department, Gisma University of Applied Science, Berlin, Germany ' Jindal Global Business School (JGBS), O.P. Jindal Global University, Haryana, India; International School, Vietnam National University, Hanoi, Vietnam

Abstract: The aim of this paper is to examine the extent to which the theory of planned behaviour (TPB) can facilitate our understanding of ethical intentions and behaviours among business leaders in low-income country contexts. An ethical decision-making framework based on a combination of social norms and ethical codes not only serves as the pillar for ethical work but also imposes positive changes within organisations, providing them with a core principle to practice in difficult settings like Syria. The current study proposes a mediation model through SEM, based on the results from a large-scale survey study conducted in firms among 200 business leaders working in international companies located in Aleppo and Damascus. The results reveal that subjective norms and codes of ethics positively influence ethical intentions, which in turn predict ethical decision-making behaviour.

Keywords: economic growth; low income country; economic development policy; equal wages; international partnership.

DOI: 10.1504/IJDIPE.2026.151858

International Journal of Diplomacy and Economy, 2026 Vol.12 No.5, pp.1 - 20

Received: 12 Nov 2025
Accepted: 06 Jan 2026
Published online: 23 Feb 2026 *

Title: Mediating role of ethical intention between social norms, code of ethics and ethical decision-making

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