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  1. Assessing the value orientation preferences and the importance given to principled moral reasoning of Generation Zs: A cross‐generational comparison.James Weber - 2024 - Business and Society Review 129 (1):26-49.
    Within the past few years, a new generation has joined the ranks of business managers or is preparing to become business managers: Generation Z (Gen Z), described as individuals born between 1995 and 2010. This paper has two aims: (1) to assess the Gen Z cohort framed by their value orientation preferences (VOP) and the importance given to principled moral reasoning (PMR) using values and cognitive moral reasoning theories and (2) to compare this information about the Gen Z cohort to (...)
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  • Exploring and Comparing Cognitive Moral Reasoning of Millennials and Across Multiple Generations.James Weber & Dawn R. Elm - 2018 - Business and Society Review 123 (3):415-458.
    This research builds on previous investigations seeking to understand how individuals reason about moral problems. Our research includes a preliminary investigation about Millennials and a cross‐generational analysis using secondary research data to understand this emerging generation's moral reasoning and assess trends in moral reasoning over time. This study addresses content‐bias in moral reasoning by using a new instrument with business‐based dilemmas, the Moral Recognition Interview, based on the well‐established moral reasoning framework of Lawrence Kohlberg. Results show that the Millennials in (...)
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  • An Examination of Ethical Influences on the Work of Tax Practitioners.Jane Frecknall-Hughes, Peter Moizer, Elaine Doyle & Barbara Summers - 2017 - Journal of Business Ethics 146 (4):729-745.
    As a contribution to the continuing debate about tax practitioner ethics, this paper explores the main streams of Western ethical thought that are relevant to tax practitioners’ work, most typically deontology and consequentialism. It then goes on to consider the impact of such ethical influences on the professional ethical codes of conduct that govern tax practitioners’ work, and attempts to unravel the complex work and ethical environment of the practice of tax in terms of tax compliance and tax avoidance. The (...)
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  • Consumer Reactions to Corporate Tax Strategies: Effects on Corporate Reputation and Purchasing Behavior.Inga Hardeck & Rebecca Hertl - 2014 - Journal of Business Ethics 123 (2):309-326.
    On the basis of an interdisciplinary approach linking taxation, marketing, and corporate social responsibility, the present research investigates the effects of media reports on aggressive and responsible corporate tax strategies (CTSs) on corporate success with consumers. By means of two laboratory experiments (N = 150, 360), we analyze the effects of the CTSs on corporate reputation, consumer purchase intention, and the consumer’s willingness to pay. Our results suggest that aggressive CTSs diminish corporate success with consumers, whereas responsible CTSs enhance it. (...)
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  • Ethics in Tax Practice: A Study of the Effect of Practitioner Firm Size.Elaine Doyle, Jane Frecknall-Hughes & Barbara Summers - 2014 - Journal of Business Ethics 122 (4):623-641.
    While much of the empirical accounting literature suggests that, if differences do exist, Big Four employees are more ethical than non-Big Four employees, this trend has not been evident in the recent media coverage of Big Four tax practitioners acting for multinationals accused of aggressive tax avoidance behaviour. However, there has been little exploration in the literature to date specifically of the relationship between firm size and ethics in tax practice. We aim here to address this gap, initially exploring tax (...)
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  • An Empirical Analysis of the Ethical Reasoning of Tax Practitioners.Elaine Doyle, Jane Frecknall Hughes & Barbara Summers - 2013 - Journal of Business Ethics 114 (2):325-339.
    How tax practitioners approach ethical dilemmas remains generally unexplored in academic literature. We use here Rest’s original Defining Issues Test (Development in judging moral issues. Minneapolis: University of Minnesota Press, 1979; Moral development. Advances in research and theory. New York: Praeger Publishers, 1986), combined with a tax context-specific test and in conjunction with a control group of non-tax specialists, to examine tax practitioners’ moral reasoning in a social and tax context. We investigate: (i) the effect of a tax context on (...)
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  • Do You Need a Receipt? Exploring Consumer Participation in Consumption Tax Evasion as an Ethical Dilemma.Barbara Culiberg & Domen Bajde - 2014 - Journal of Business Ethics 124 (2):271-282.
    The paper focuses on the consumer side of consumption tax evasion (CTE), a subcategory of the shadow economy. The ethical dimensions of tax evasion have been effectively captured by the existent literature on tax morale, yet it fails to address the role consumers can play in CTE. Further, there is a shortage of tax morale studies that explore ethical decision making as a process composed of multiple steps and determinants. To bridge these gaps, we turned to the consumer ethics literature (...)
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  • Collaborative Consumers Can Be Ethical Consumers: Adapting the Defining Issues Test to Understand Ethical Reasoning in Collaborative Consumption Markets.Sebastian Müller, Nils Christian Hoffmann, Ludger Heidbrink & Stefan Hoffmann - 2023 - Business and Society 62 (8):1549-1585.
    Collaborative consumption activities like saving food and buying used clothes are an important and rapidly growing part of sustainable consumer behavior. Many political and commercial campaigns promote collaborative consumption practices by highlighting subsets of normative motives, such as sustainable, social, and ecological effects. Whether or not consumers can comprehend these claims and incorporate them into their decision-making process is, however, unclear. This article introduces a new experimental study design to ethical consumer research—an adapted version of the Defining Issues Test—that enables (...)
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  • Vignette Themes and Moral Reasoning in Business Contexts: The Case for the Defining Issues Test. [REVIEW]Peter E. Mudrack & E. Sharon Mason - 2021 - Journal of Business Ethics 181 (4):979-995.
    Some researchers interested in assessing moral reasoning among business practitioners or students have developed their own vignettes or scenarios set in business contexts, based on assumptions that the situations presented in the often-used Defining Issues Test (DIT) will somehow be inappropriate for these specific types of respondents. This paper is the first to examine in depth both the actual details contained in these business-oriented scenarios and empirical findings emerging from them. Among this paper’s conclusions are: (1) assumptions underpinning the presumed (...)
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  • Exploring the Relationship of Variant Degrees of National Economic Freedom to the Ethical Profiles of Millennial Business Students in Eight Countries.Jessica McManus Warnell & James Weber - 2022 - Business and Society 61 (2):457-495.
    This research explores the relationship of variant degrees of a country’s economic freedom to the ethical profiles of millennial business students, specifically an individual’s personal value orientation and post-conventional reasoning. Grounded in Social Identity, Personal Values, and Cognitive Moral Development theories, we construct an ethical profile to compare responses provided by millennial business students from eight countries. Our results suggest that a country’s degree of economic freedom has some association with an individual’s ethical profile, yet we also discuss other national (...)
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  • The Influence of Ethical Codes of Conduct on Professionalism in Tax Practice.Darius Fatemi, John Hasseldine & Peggy Hite - 2020 - Journal of Business Ethics 164 (1):133-149.
    Professional integrity is a fundamental principle of the International Ethics Standards Board for Accountants Code of Ethics. This does not apply directly to members of a particular professional body, but rather member organizations from around the globe are required to adopt a code no less stringent than the principles in the IESBA Code. Hence, all professional accountants are required to possess integrity as a core ethical principle. In the USA, certified public accountants must, in addition, also adhere to the principle (...)
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