Authors: Anil Chandrakumara (University of Wollongong) , G. G. Udaya Priyasantha Rathnayake (University of Wollongong) , Anura De Zoysa (University of Wollongong)
In the rapidly evolving digital age, organisations are increasingly challenged to advance technological innovation while upholding ethical responsibilities. Although digital resilience has become a strategic imperative, its ethical dimensions remain insufficiently explored. This study addresses this critical gap by analysing how and what key ethical imperatives can be systematically integrated into the resilience processes. Grounded in the Cognitive dissonance theory and the principles of Kantian ethics, this paper argues that ethical imperatives are not just an option, but essential enablers of digital resilience. A systematic literature review, guided by the PRISMA framework and a bibliometric analysis of publications from Scopus and Web of Science, was conducted to identify prevailing ethical themes associated with digital resilience and conceptual gaps. This analysis reveals various ethical concerns that are associated with the concepts of organisational values, organisational learning, and psychosocial safety climate, which might be useful as potential ethical imperatives for managing digital resilience processes. Using these findings and the extant literature, the paper introduces a conceptual model and multidimensional framework for embedding ethical reasoning into digital resilience processes. The result offers both theoretical and practical implications, demonstrating how ethical imperatives enhance stakeholder trust, mitigate reputational and systemic risks, and strengthen long-term organisational legitimacy. Overall, this research provides a novel and foundational framework for scholars and practitioners to integrate a systematically generated set of ethical principles and practices into digital resilience processes.
Keywords: digital resilience; ethical imperatives; COVID-19; organisational values; organisational learning; psychosocial safety climate; bibliometric analysis
How to Cite: Chandrakumara, A. , Rathnayake, G. G. & De Zoysa, A. (2026) “Navigating the Ethical Maze: Integrating Ethical Imperatives for Digital Resilience”, Australasian Accounting, Business and Finance Journal. 20(2). doi: https://doi.org/10.14453/aabfj.v20i2.07