Largely due to the difficulty of observing behavior, empirical business ethics research relies heavily on the scenario methodology. While not disputing the usefulness of the technique, this paper highlights the importance of a careful assessment of the fit between the context of the situation described in the scenario and the knowledge and experience of the respondents. Based on a study of online auctions, we provide evidence that even respondents who have direct knowledge of the situation portrayed in the scenario may (...) develop significantly different assessments of the level of unethical behavior. Further, those assessments may be conditioned in different ways by the same moderating variables. We conclude that care should be exercised when recruiting respondents to choose only those who can be expected to understand the scenario in its true context and that separate analyses should be conducted for groups of respondents who have different perspectives within that context. (shrink)

Largely due to the difficulty of observing behavior, empirical business ethics research relies heavily on the scenario methodology. While not disputing the usefulness of the technique, this paper highlights the importance of a careful assessment of the fit between the context of the situation described in the scenario and the knowledge and experience of the respondents. Based on a study of online auctions, we provide evidence that even respondents who have direct knowledge of the situation portrayed in the scenario may (...) develop significantly different assessments of the level of unethical behavior. Further, those assessments may be conditioned in different ways by the same moderating variables. We conclude that care should be exercised when recruiting respondents to choose only those who can be expected to understand the scenario in its true context and that separate analyses should be conducted for groups of respondents who have different perspectives within that context. (shrink)

Adolescents today face the negative outcomes of climate change, and their pro-environmental behavior is crucial to mitigate these negative outcomes. Yet, we know little about what influences adolescents’ pro-environmental behavior. Research shows that people’s biospheric values and environmental self-identity, elicit personal norms to act environmentally friendly, which can induce a wide range of pro-environmental actions. Yet there is no evidence that these factors can influence pro-environmental behavior of adolescents, because this has only been studied for adults. Given that in adolescence, (...) values, identities and moral structures undergo intense development, the question is whether these factors can motivate adolescents to act pro-environmentally. To address this question, we have conducted three studies with adolescents in Lithuania (Study 1: N = 256; Study 2: N = 349; Study 3: N = 905). We found support that adolescents’ biospheric values and environmental self-identity were associated, via personal norms, with a wide range of pro-environmental behaviors, including recycling, environmentally friendly travelling, purchasing environmentally friendly goods and drinking tap water. Based on theory and the current findings, we suggest directions for policies aimed at promoting pro-environmental behavior of adolescents. (shrink)

The children’s market has become significantly more important to marketers in recent years. They have been spending increasing amounts on advertising, particularly of food and beverages, to reach this segment. At the same time, there is a critical debate among parents, government agencies, and industry experts as to the ethics of food advertising practices aimed toward children. The␣present study examines parents’ ethical views of food advertising targeting children. Findings indicate that parents’ beliefs concerning at least some dimensions of moral intensity (...) are significantly related to their ethical judgments and behavioral intentions of food advertising targeting children as well as the perceived moral intensity of the situation. (shrink)

Sciences able to identify appropriate analytical units for their domain, their natural kinds, have tended to be more progressive. In the biological sciences, evolutionary natural kinds are adaptations that can be identified by their common history of selection for some function. Human brains are the product of an evolutionary history of selection for component systems which produced behaviours that gave adaptive advantage to their hosts. These structures, behaviour production systems, are the natural kinds that psychology seeks. We argue these can (...) be identified deductively by classing behaviour first according to its level of behavioural control. Early animals in our lineage used only reactive production, Vertebrates evolved motivation, and later Primates developed executive control. Behaviour can also be classified by the type of evolutionary benefit it bestows: it can deliver either immediate benefits (food, gametes), improvements in the individual’s position with respect to the world (resource access, social status), or improvements in the ability to secure future benefits (knowledge, skill). Combining history and function implies the existence of seven types of behaviour production systems in human brains responsible for reflexive, instinctual, exploratory, driven, emotional, playful and planned behaviour. Discovering scientifically valid categories of behaviour can provide a fundamental taxonomy and common language for understanding, predicting and changing behaviour, and a way of discovering the organs in the brain––its natural kinds––that are responsible for behaviour. (shrink)

Recent developments in information technology and Web services have increased the potential for creating more rapid and extensive social networks and business relationships. Web 2.0 technologies, commonly referred to as online social media, have become important tools within the growth of information and communication technology (ICT) in the last few years. Web 2.0 tools such as blogs, Wiki and other services, which are widely used by individuals, also have an effect on customer relationship management (CRM) systems. Consequently, social CRM (SCRM) (...) is emerging as a new paradigm for integrating social networking in more traditional CRM systems. However, social CRM is yet to be fully utilised as a value-adding tool in improving customer relationships. This paper reports on a scoping study that explored the current situation of CRM adoption in banking industry in Saudi Arabia. The aim of this paper is to identify the factors that may influence businesses and customers’ adoption of social CRM. Various models have been proposed to study ICT and information systems acceptance and usage. This paper proposes an enhancement to one of these models, specifically the Technology Acceptance Model (TAM), by incorporating a range of factors identified in the social networking and business relationships literature believed to influence social CRM adoption. In particular, the model proposes that familiarity, caring behaviour, sharing information and perceived trustworthiness can generate cognitive view about the relationships between employees and customers. This view besides Web 2.0 features may offer a way of analysing the potential adoption of social CRM. (shrink)

Dengue fever is a debilitating and infectious disease that could be life-threatening. It is caused by the dengue virus which affects millions of people in the tropical area. Currently, there is no cure for the disease as there is no vaccine available. Thus, prevention of the vector population using conventional methods is by far the main strategy but has been found ineffective. A genetically modified mosquito is among the favoured alternatives to curb dengue fever in Malaysia. Past studies have shown (...) that development and diffusion of gene technology products depends heavily upon public acceptance. The purpose of this study is to identify the relevant factors influencing stakeholders’ attitudes toward the GM Aedes mosquito and to analyse the relationships between all the factors using the structural equation model. A survey was carried out on 509 respondents from various stakeholder groups in the Klang Valley region of Malaysia. Results of the survey have confirmed that public perception towards complex issues such as gene technology should be seen as a multi-faceted process. The perceived benefit-perceived risk balance is very important in determining the most predominant predictor of attitudes toward a GM mosquito. In this study the stakeholders perceived the benefit of the GM mosquito as outweighing its risk, translating perceived benefit as the most important direct predictor of attitudes toward the GM mosquito. Trust in key players has a direct influence on attitudes toward the GM mosquito while moral concern exhibited an indirect influence through perceived benefits. Other factors such as attitudes toward technology and nature were also indirect predictors of attitudes toward the GM mosquito while religiosity and engagement did not exhibited any significant roles. The research findings serve as a useful database to understand public acceptance and the social construct of public attitudes towards the GM mosquito to combat dengue. (shrink)

This paper reports the results of a survey with public accountants in Barbados on their intention to report a superior’s unethical behaviour. Specifically, it investigates to what extent perceived organisational support in audit organisations would moderate Barbadian public accountants’ intentions to blow the whistle internally and externally. Results indicate that internal whistle-blowing intentions are significantly influenced by all five individual antecedents, and the influence of the antecedents is intensified when the level of POS is high. However, further results indicate that (...) external whistle-blowing intentions are significantly influenced by only three individual-level antecedents viz. attitudes, perceived behavioural control and personal cost of reporting, and their influence is intensified when the level of POS is low. The results suggest that POS is an important mechanism for controlling behaviour. (shrink)

Ethical decision-making is an important function among accountants. This paper sought to determine the factors influencing the ethical intentions of future accounting professionals. Specifically, this study tested the applicability of the theory of reasoned action , theory of planned behavior and the extended model of the theory of planned behavior in predicting accounting students’ intentions to act unethically . Data was collected via a survey questionnaire from 298 accounting students at a Caribbean university. Results revealed that the independent variables significantly (...) predicted students’ intentions to breach confidentiality and charge personal expenses. Our findings show that the ETPB is a good predictor of ethical intentions among future accounting professionals. (shrink)

This paper applies Beck and Ajzen’s (Journal of Research in Personality 25:285–301, 1991 ) extended version of the theory of planned behaviour model to the decisions of students to engage in academic dishonesty (cheating and lying). The model proposes that students’ intentions to engage in dysfunctional behaviours may be influenced by attitudes, subjective norms, perceived behavioural control and moral obligation. This study was done using a survey questionnaire of 363 undergraduate students at a West Indian University. Based on the extended (...) version of the theory of planned behaviour, with the exception of subjective norms which only predicted students’ intentions to cheat, it was found that attitudes, perceived behavioural control and moral obligation were significant predictors of students’ intentions to perform academic dishonesty behaviours in the form of cheating and lying. The results of the study have given further support to the use of the extended version of the theory of planned behaviour. Implications are discussed. (shrink)

Relationships with one's employees, co-workers, or superiors create ethical dilemmas. Employees' judgments and ethical perceptions have been extensively studied in Western cultures, but not in developing countries. The purpose of this investigation is to examine employees' self-reported work-related ethics and compare them to their perceptions of co-workers' and top managements' along various morally challenging situations in three developing countries' organizations. Saudi Arabia, Kuwait, and Oman, known as the Gulf countries, were selected as the research setting - and provided the sampling (...) frame - for this study. The results suggest that respondents perceived all ethically challenging situations as unethical and had significant differences among themselves regarding the ethical perceptions of self, as compared to perceptions of peers', and top managements'. Discussion of the results and implications are provided. (shrink)

The aim of the present study, based on data from 20 countries, is to identify the pattern of variables (at country, school and student levels), which are typical of students performing below the low international benchmark compared to students performing at the advanced performance benchmark, in the Progress in International Reading Literacy Study (PIRLS) 2006. The dependent variable of the analysis is a dichotomous variable, the values of which represent the two different performance groups of students. The independent variables are (...) two sets of Organisation for Economic Co-operation and Development educational indicators, variables from PIRLS 2006 Reading Curriculum Questionnaire data, variables and indices based on data obtained from questionnaires for teachers, schools, parents and students. The analysis is based on classification and regression trees, which is a full hierarchical non-parametric method suited to detecting and interpreting complex reciprocal influences between a large number of independent variables. The results show that pupils? performance can be predicted by the relationships between country-level variables (the changes in teachers? salaries at the top of the salary scale), school context variables (e.g. percentages of students from economically affluent home) and home educational resources and variables at student level (e.g. students? reading self-concept). (shrink)

Software piracy, the illegal and unauthorized duplication, sale, or distribution of software, is a widespread and costly phenomenon. According to Business Software Alliance, over 41% of the PC software packages installed worldwide were unauthorized copies. Software piracy behavior has been investigated for more than 30 years. However, after a review of the relevant literature, there appears to be two voids in this literature: a lack of studies in non-Western countries and a scarcity of process studies. This study contributes to literature (...) by developing a software piracy model to better understand the decision-making process that underlies this unethical behavior. The model was tested using data collected from a sample of 323 undergraduate business students. Consistent with the Theory of Reasoned Action, attitudes toward software piracy and subjective norms were significant predictors of intention to pirate software. Also, the results suggested that ethical ideology, public self-consciousness, and low self-control moderated the effect of these variables on intention to pirate software. The results have important practical implications for the software industry and governments hoping to curtail software piracy. Limitations of the study and recommendations for future studies are discussed as well. (shrink)

This paper explores the treatment of intelligent agents as innovations. Past writings in the area of intelligent agents focus on the technical merits and internal workings of agent-based solutions. By adopting a perspective on agents from an innovations point of view, a new and novel description of agents is put forth in terms of their degrees of innovativeness, competitive implications, and perceived characteristics. To facilitate this description, a series of innovation-based theoretical models are utilized as a lens of analysis, namely (...) Kleinschmidt and Cooper’s (J Prod Innovation Manage 8:240–251, 1991) market and technological newness map, Abernathy and Clark’s (Res Policy 14:3–22, 1985) competitive implications framework, and Moore and Benbasat’s (Inf Syst Res 2:192–222, 1991) list of perceived innovating characteristics. Together, these models provide a theoretical foundation by which to describe intelligent agents, yielding new insights and perceptions on this relatively new form of software application. (shrink)

Indonesia and Taiwan are two countries that have been affected by the tourism sector, although with different policies to control the COVID-19 pandemic. Taiwan is known as a country with pandemic policies that have been recognized around the world, although it has a high vulnerability to experiencing a high number of infections due to its geographical and political position close to the source of the pandemic. On the other hand, Indonesia is known for its controversial pandemic management and control policies. (...) Indonesia and Taiwan have carried out various public policies to increase tourism activities during the pandemic, such as accelerating vaccination in tourist areas and for tourists, as well as various other stimuli to stimulate tourism. The debate over vaccination raises questions about attitudes toward vaccines in society. The lack of clarity on psychosocial and political conditions creates confusion among the public in perceiving the COVID-19 pandemic and in perceiving the risks of traveling. This can affect people's attitudes toward vaccines, travel anxiety, and travel intentions. This study aims to analyze traveling intention due to the COVID-19 pandemic through COVID-19 Risk Perception, Fear of COVID-19, Risk Perception to Travel, Vaccine Attitude, and Fear to Travel. The research in Indonesia involved 358 respondents while the research in Taiwan involved 283 respondents. The research analysis used multiple regression and simple linear regression to ascertain the role of each association. The results showed that the travel intention of Indonesian tourists was formed from the direct and indirect roles of covid 19 risk perception, fear of covid 19, risk perception to travel, vaccine attitude, and fear to travel. Meanwhile, the travel intention of Taiwanese tourists is not influenced by a fear of covid. The travel intention model of Taiwanese tourists is formed from the direct and indirect roles of covid 19 risk perception, risk perception to travel, vaccine attitude, and fear to travel. This research contributes to tourism risk management in the face of pandemics, particularly in terms of government policies that can reduce tourism anxiety to travel during disasters. (shrink)

Academic research studies examining the ethical attitudes and behaviors of salespeople have produced several frameworks that explore the ethical decision-making processes to which salespeople adhere when faced with ethical dilemmas. Past literature enriches our understanding; however, a critical review of the relevant literature suggests that an emotional route to salesperson ethical decision-making has yet to be explored. Given the fact that individuals’ emotional capacities play an important role in decision-making when faced with an ethical dilemma, there is a need for (...) empirical research in this area. We address this issue by outlining and testing an emotion-based model to study the ethical attitudes and behaviors of salespeople in a relational selling context. Building on the cognitive-affective model proposed by Gaudine and Thorne (J Bus Ethics 31:175–187, 2001 ), we outline a framework that incorporates higher order prosocial emotions: capacity for concern and capacity for guilt. We include salesperson’s role clarity within the organization as a moderator to examine person–situation interaction. (shrink)

Researchers have found undeniable variability and irrefutable evidence of consistencies in emotional responses across situations, individuals, and cultures. Both must be acknowledged in constructing adequate, enduring models of emotional phenomena. In this article I outline an empirically-grounded model of the structure of the emotion system, in which relatively variable actions may be used to pursue relatively consistent goals within discrete emotion syndromes; the syndromes form a stable, coherent set of strategies for coping with crises and opportunities. I also discuss a (...) framework that can integrate dimensional and discrete perspectives on emotions. (shrink)

The participation of patients in the training of health professionals constitutes a paradigmatic break, not only with regard to what is going on in this particular field but also with regard to what can be observed in all training courses for the helping professions. The purpose of this article is to consider this mobilization of patient trainers both as an actual change and as a potential operator of change. To do this, we will rely on an intervention research aimed at (...) promoting partnership in health and on the functioning and productions of one of the working groups dedicated to the training of health professionals. (shrink)

Proceedings of the 2023 International Conference of the Association for the Promotion of African Studies.

The entire world community, since 2019, affected by the global pandemic COVID-19. The pandemic caused by this virus, led not only to significant human losses worldwide, but also imposed significant restrictions on the socio-cultural life of the population and radically changed the trends of the global economy and the further functioning of socio-economic systems. Now, huge economic losses have been recorded, which affected almost all sectors of the national economy and the state in the short, medium and long term. However, (...) it is important to consider individual economic development forecasts and measures developed by the governments of the world’s leading countries to overcome the negative effects of the COVID-19 pandemic. This will allow to form a real vision of the possible course of economic processes that will directly affect the living standards of the population and the restoration of socio-economic systems. To further restore the socio-economic system it is necessary to developing modern strategies and forecasts to ensure the effective functioning of economic entities through innovation, digitalization, marketing and use of competitive advantages in the consumer markets in conditions of limited resources, development promising sectors of the national economy, etc. The purpose of writing this scientific monograph is to substantiate the theoretical and methodological foundations, the formation new strategies for restoring socio-economic systems and overcoming the negative consequences of the caused by the COVID-19 pandemic, taking into account changes and challenges in the modern world. The object of the authors’ research is the process of forming new approaches, strategies and mechanisms for managing socio-economic systems in the context of the COVID-19 pandemic, eliminating the negative consequences in the activities of economic entities. The subject of research is socio-economic, organizational and institutional processes of formation and effective implementation of approaches, strategies and mechanisms for managing socio-economic systems; stabilization of the functioning of economic entities; introduction of innovative processes and digital technologies; implementation of best practices in the managing of socio-economic systems using world experience in various sectors of the economy caused by the COVID-19 pandemic. (shrink)

This study systematically analyzes the factors that affect consumers’ green purchase intention. Through a comprehensive literature review, the influencing factors of consumers’ green purchase intention are organized into three categories: cognitive factors, consumer individual characteristics, and social factors. Next, a meta-analysis of 54 empirical papers was conducted using Comprehensive Meta-Analysis 3.0 software to quantitatively assess these relationships. The results revealed that green perceived value, attitude, and green trust have a significant positive influence on green purchase intention. Perceived behavior control, perceived (...) consumer effectiveness, and subjective norm also has a strong positive impact on green purchase intention. Collectivism has a positive effect on green purchase intention. Green perceived risk has a significant negative impact on green purchase intention. The study’s findings provide references for enterprises engaged in green product diffusion and organizations responsible for environmental protection. (shrink)

WeChat is not only a mobile application with many innovative features but is also representative of China’s electronic revolution. It is compatible with more than 90% of smart phones and has become an indispensable tool for daily use. People are captivated by various types of WeChat voting and canvassing activities, but little research has investigated whether such voting is based on guanxi or justice. Are people truly willing to vote on WeChat? Is WeChat voting an effective means of acquaintance marketing? (...) In this research, three studies were conducted. First, 656 respondents were surveyed, and the results showed that more than 90% of WeChat users have participated in WeChat voting and that their voting behaviour is based on guanxi. Second, an online questionnaire was administered to 731 subjects, and the results were statistically analysed to determine whether voting behaviour is motivated by guanxi or by justice. The results showed that people’s behaviour deviates from their intention. Third, 676 subjects were investigated, and logistic regression was used to model and analyse the characteristics of voting participants. The many interesting findings reveal that men show more ‘empathy’ than women and that men are more likely to vote on WeChat based on reciprocity and intimacy. In addition, older people emphasize emotion, whereas students are more interested in fostering connections for the future. Inappropriate WeChat voting behaviour does not facilitate promotional marketing, damages the reputation of the company and reduces customer loyalty. These findings provide theoretical, methodological, and practical contributions to strategies for effective acquaintance marketing. (shrink)

Interactive Whiteboard has recently been used to replace the TWB, with many of its features being observed to help teachers in educational activities. This is based on effectively and efficiently increasing the teacher-student interaction. Therefore, this study aims to analyze the determinants of Behavioral Intention and the use of interactive whiteboards by K-12 teachers, in remote and rural Chinese areas. The Modified-Unified Theory of Acceptance and Use of Technology 2 model was used in this analysis, as a learning medium to (...) deliver the subject matter to students. The sample and population were also the teachers in the Guangxi Zhuang Autonomous Region, China, where 171 voluntary respondents participated in this study. Furthermore, the obtained data were processed using a Structural Equation Model approach, through the Smart-PLS software. The results showed that Habit and Hedonic Motivation had a significant influence on the Behavioral Intention of teachers, toward the utilization of IWB in remote and rural areas. Besides this, Facilitating Conditions and BI also had a significant positive effect on Usage Behavior. Based on these results, important information was provided to school principals, local governments, and teachers for education quality improvement, regarding the patterns of increasing IWB utilization in remote and rural areas. (shrink)

Technology permeates all walks of life. It has emerged as a global facilitator to improve learning and training, alleviating the temporal and spatial limitations of traditional learning systems. It is imperative to identify enablers or inhibitors of technology adoption by employees for sustainable change in education management systems. Using the theoretical lens of organizational support theory, this paper studies effect of institutional support on education management information systems use along with two individual traits of self-efficacy and innovative behavior of academic (...) employees in British higher educational institutions. Data for this cross-sectional study were collected through a questionnaire completed by 591 academic employees of 23 universities from 10 cities in the United Kingdom. Partial Least Square structural equation modeling was used to analyze data with smartPLS 3.2.9 software. Results indicate that institutional support promotes self-efficacy and innovative behavior that help develop positive employee perceptions. The model explains a 52.9% variance in intention to use. Post-hoc mediation analysis shows that innovativeness and self-efficacy mediate between institutional support and employee technology adoption behavior. As opposed to student samples in past studies on educational technology, this study adds to the literature by focusing on academic employees. (shrink)

As coronavirus disease 2019 swept the world in early 2020, all the Chinese universities and colleges adopted online learning to fulfill the directive saying “classes suspended but learning continues.” Understanding the impact of this large-scale online learning experience on the future online learning intention of Chinese university students can help design better blended-learning activities. This study applies flow experience and theory of planned behavior to construct a theoretical framework for assumption making and the assumptions made are validated by data gained (...) from questionnaires. A total of 6,933 students from 54 institutions in China participated in the investigation, with 5,456 valid questionnaires returned. This study employs partial least squares regression and confirmative factor analysis to analyze and estimate the measurement model and the structural model. The results indicate that the experience of home-based learning significantly influenced the attitudes of Chinese university students, which in turn had a positive influence on their intention to continue online learning. The research findings provide a theoretical framework and practical guidelines on building a scientific online learning platform with appropriate online learning environments and tasks for a post-COVID-19 era blended-learning in Chinese universities. (shrink)

Repeated unethical behaviour by consumers is a serious challenge for participants in business transactions, including consumers, retailers, and those responsible for market supervision. Due to the inherent risk of such behaviours, we examine perceived risk to uncover the psychological mechanism by which consumers consider past behaviour (PAB) when deciding to repeat unethical behaviour. We divide perceived risk into two categories, material risk (MAR) and nonmaterial risk (NMR), based on two kinds of ethical evaluation and explore their mediating effects in the (...) process through which PAB influences consumers' intentions to repeat unethical behaviour (CIRUB). We check the moderating effect of consumers' ethical beliefs on the relationship between PAB and CIRUB. We use survey data from four typical ethical scenarios to test the proposed structural relationships. Direct positive effects of PAB on consumers' intentions are observed in all four scenarios. NMR has stable, positive mediating effects in all scenarios. MAR is found to have negative mediating effects in two scenarios (switching price tags and using an expired coupon) and a positive effect in one scenario (copying software). However, no effect is observed in the benefiting from a cashier's mistake scenario. Finally, ethical beliefs are proven to positively moderate the relationship between PAB and consumers' intentions in the first two scenarios, but not the last two. This study also discusses the implications of the findings and offers suggestions for future research. (shrink)

This is a study that investigated the extent of use of the three principles of ethics – utility, morality, and justice – in managerial ethical decision making, in addition to the personal attitude towards them. It involved undergraduate and graduate business students (total N=163) from the Olayan School of Business in the American University of Beirut, Lebanon. Two kinds of measurements were done: self assessment, and testing with the Saschkin’ s Managerial Value Profile (1997). It showed that morality was the (...) overriding ethical principle used, especially in the graduate group (professionals). Business students still believed in the justice system despite the weakness of the country’s law. Utility was the least used, although males were found to be more utilitarian than females. Finally there was no relation between personal attitudes toward the three ethical principles, and the intentional behavior when faced with ethical dilemmas. The findings were discussed and recommendations were given. (shrink)

We examine whether a taxpayer’s decision to choose a taxpayer-favorable characterization of income is associated with contextual and individual dimensions of that decision. Using a 2 × 2 factorial experimental design, we manipulate the prevailing social norm on whether there is a general belief that a specific form of income should be characterized as a capital gain or as ordinary income, and the group affiliation on whether the individual is making a tax characterization decision as a sole proprietor or as (...) a member of a group practice. Moreover, we measure participants’ fairness perception of characterizing the income as capital gains versus ordinary. We study the decisions of 180 graduate business and accounting students from two US business schools to explore these dimensions using a tax-ambiguous income situation. Results indicate that both contextual and individual dimensions impact taxpayer decisions. Specifically, the social norm and fairness perception of characterizing income as capital gains affects the likelihood of choosing such a characterization. Being a sole proprietor or a member of a group practice does not have any significant main effect. However, relative to all other conditions, taxpayers are most likely to characterize income as capital gains when both the social norms are for capital gains characterization and when the taxpayer is a member of a group practice. Results remain largely robust to a variety of alternative explanations. We conclude the paper with a discussion of our findings and their implications for tax policy, enforcement, and research. (shrink)

The inconsistency between pro-environmental attitudes and behaviours, known as the “attitude-behaviour” gap, is exceptionally pronounced in scenarios associated with “green” choice. The current literature offers numerous explanations for the reasons behind the “attitude-behaviour” gap, however, the generalisability of these explanations is complex. In addition, the answer to the question of whether the gap occurs between attitudes and intentions, or intentions and behaviours is also unknown. In this study, we propose the moral dimension as a generalisable driver of the “attitude-behaviour” gap (...) and investigate its effectiveness in predicting attitudes, pro-environmental intentions and subsequent behaviours. We do so by using Hunt–Vitell’s moral philosophy-based framework of ethical decision-making, which conceptualises morality as the central decision-making parameter. The results from 557 US MTurk participants revealed that the manipulation of moral dimensions, specifically deontology and teleology, impacted ethical evaluation of presented dilemmas, however, failed to translate into subsequent intentions and behaviours. This finding suggests (i) that the moral dimension has an effect in shaping attitudes toward environmental issues, and (ii) that gap occurs between attitudes and intentions rather than intentions and behaviours. Further investigation of what strengthens and/or overrides the effects of the moral dimension would help understand the reasons why moral attitudes do not always translate into subsequent intentions and behaviours in the pro-environmental domain. (shrink)

Academic cheating has remained prevalent on college campuses over the past half century (e.g., Bolin, 2004; Haines et al., 1986; McCabe et al., 2001; H. Yu, Glanzer, Johnson et al., 2017). One rece...

Storytelling is a mode of communication in human interaction and is pervasive in everyday life. Storytelling in marketing is also a managerial application as a marketing strategy. Researchers of consumer psychology and marketing have devoted great efforts to developing theories and conducting empirical studies on this approach. However, in addition to narrative theories, many researchers are mainly concerned about the effect of telling a good brand story and its applications, such as advertising design and presentation. However, for those products that (...) usually lack branding, such as agricultural products, knowledge remains scarce about the relative impact of storytelling in marketing. Few researchers have explicitly developed a valid tool for measuring the effect of storytelling in marketing. To aid storytelling research in consumer psychology, this article conceptualized a construct of the effectiveness of storytelling in agricultural marketing and developed a measure with further validation. This scale consisted of 13 items with four subscales: narrative processing, affect, brand attitude, and purchase intention. The findings of this study strongly supported a structural model with strong order among the four dimensions and good model fit. A discussion of the results and the theoretical and practical implications for consumer psychology and marketing practice are also addressed. (shrink)

Since digital piracy has posed a significant threat to the development of the software industry and the growth of the digital media industry, it has, for the last decade, held considerable interest for researchers and practitioners. This article will propose an integrated model that combines the theory of planned behavior (TPB) and ethics theory, the two theories that are most often used in digital piracy studies. Data were obtained from university students in China, and the model was examined using the (...) structural equation model (SEM). The results show that moral obligation and justice, derived from ethics theories and TPB variables, such as attitude, subjective norms, and perceived behavioral control, influence the behavioral intentions of individuals to commit digital piracy. The attitude of individuals toward digital piracy is also found to be influenced by perceived benefits, perceived risk, and habit. (shrink)

This study investigates the antecedents and mechanisms of consumers’ adoption of a public bicycle-sharing scheme as a form of shared sustainable consumption. Drawing on marketing ethics and sustainability literature, it argues that cultural and consumption values drive or deter the adoption of PBSS through the mediating mechanism of ethical evaluation. This study tests its hypotheses using a sample of 755 consumers from one of the largest PBSS programs in China. The results confirm the significance of collectivism, man–nature orientation, materialism, and (...) face-consciousness as key determinants of the adoption of PBSS. Interestingly, these values play mixed roles in influencing PBSS adoption. It also finds that such values and beliefs need to be effectively translated into ethical evaluations of PBSS adoption, and need to be addressed in the specific social context. Thus, ethical evaluation constitutes a cognitive strategy that allows consumers to justify and defend their adoption of sustainability practices. The results suggest that a desirable sustainability program needs to not only cater to the cultural and psychological motivations of consumers, but also reflect the social norms and social context in which the sustainability practices and consumers are embedded. (shrink)

This study develops an internal–external institutional framework that explains why firms act in socially responsible ways in the emerging country context of China. Utilizing a mixed method of in-depth interviews and a survey study of 225 Chinese firms, the author found that internal institutional factors, including ethical corporate culture and top management commitment, and external institutional factors, including globalization pressure, political embeddedness, and normative social pressure, will affect the likelihood of firms to act in socially responsible ways. In particular, implicit (...) ethical corporate culture plays a key role in predicting different aspects of corporate social responsibility, while external institutional mechanisms mainly predict market-oriented CSR initiatives. This study contributes to the research on CSR antecedents by showing that in the emerging economy of China, CSR toward nonmarket stakeholders is more closely intertwined with corporate tradition and values, while legitimacy-seeking CSR activities are still limitedly rewarded. (shrink)

It can be a great challenge for second language learners to comprehend meanings that are implied in utterances rather than the surface meaning of what was said. Moreover, L2 learners’ attitudes toward pragmatic learning are unknown. This mixed-methods study investigates L2 learners’ ability to comprehend conversational implicatures. It also explores their beliefs about and intentions to develop this ability using Ajzen’s theory of planned behavior. A total of 498 freshmen from a public university in China participated in the study. Data (...) were collected using a web-based test, stimulated recall tasks and semi-structured interviews. Results show that the participants differed in recognizing the intended meanings. Complicated factors account for the variations. In addition to the types of implicature, learners’ beliefs about developing pragmatic comprehension also influence their learning intention, and subsequent performance. These beliefs include learners’ multi-layered, complex attitudes toward the outcomes of pragmatic learning, perceived self-efficacy beliefs regarding language proficiency and L2 cultural knowledge, actual behavioral control over opportunities and resources for pragmatic learning, and perceptions of less social pressure on pragmatic learning. The use of TPB may help language teachers and test designers to understand learners’ beliefs about L2 pragmatic learning in the English as a foreign language context. Understanding the factors influencing learners’ intention will help design more effective teaching curricula that may integrate pragmatic instruction and testing in the future. (shrink)

This study determines gender differences in the generation logic for green purchasing intention within the framework of bounded morality and bounded self-interest and determines the causes of the attitude–behavior gap from a new perspective. Empirical analysis of 977 sample data points is used to test the influencing mechanism of gender heterogeneity on green purchasing intention through altruistic values and egoistic values. Meanwhile, the moderated mediation effects are also analyzed. The results show that gender heterogeneity negatively affects ALVs and positively affects (...) EGVs for women as the reference group. The mediation effect of ALVs and EGVs is significant, and there are significant gender differences in the formation of values and green purchasing intention. As expected, women demonstrate higher levels of proenvironmental intention than men. Media exposure significantly moderates the mediation models. It negatively moderates the mediation effect of ALVs and positively moderates the mediation effect of EGVs. The results reveal the complex formation mechanism for green purchasing intention. It can conclude that the gender differences in terms of green purchasing, the different guiding roles of dual values, and the moderated mechanism of ME are key elements in accurate guidance of green consumption and the effective modification of the attitude–behavior gap. (shrink)

With rising consumption and environmental problems, there is an increasing need for green consumption. From a micro perspective, the influence of environmental cognition on consumers’ green consumption behaviors and the related mechanisms are examined through multilayer linear analysis and 2010 China General Social Survey microdata with the theory of planned behavior as the model framework. The study shows that environmental cognition positively influences attitudes toward green consumption, green consumption subjective norms, and green consumption perceived behavioral control, which leads to increased (...) intentions to engage in green consumption and actual green consumption behaviors. Environmental cognition can either promote the intention toward and lead to green consumption behavior or directly promote green consumption behavior. The more developed a region’s economy is, the stronger people’s attitudes toward green consumption will be; additionally, the greater the perceived external pressure to engage in green consumption becomes, the greater the likelihood that people will develop the intention to engage in green consumption behavior. Regional environmental quality inhibits green consumption intention to a certain extent. The influence of environmental cognition on green consumption shows regional heterogeneity. (shrink)

Previous studies have confirmed that individual waste management behavior is influenced by both rational-based and altruistic-oriented beliefs and attitudes. Scholars incorporated personal norms in Ajzen’s theory of planned behavior and confirmed its usefulness in predicting waste management behavior. However, limited attention has been paid to the interactions between the variables in the model. Scholars also commented that the cognitive dimension was largely neglected in the current socio-psychological framework of waste management behavior. This study intends to address this issue by incorporating (...) environmental concern and environmental knowledge in the model and examining the psychological paths linking these variables to waste management behavior within the expanded model of planned behavior. Based on a cross-sectional survey among 434 university students in China, the results showed that subjective norms, perceived behavioral control, personal norms, and environmental knowledge were essential predictors of waste management behavior, whereas the direct effect of attitude was not statistically significant. Environmental concern and subjective norms could influence waste management behavior through personal norms. Environmental knowledge could influence waste management behavior indirectly through environmental concern, personal norms, and perceived behavioral control. Moreover, perceived behavioral control served as a mediator between the relationship of personal norms and waste management behavior. (shrink)

Individuals’ implicit theories that people’s character is fixed versus malleable are associated with their holding beliefs that morality is primarily determined by fulfilling prescribed duties versus upholding basic rights of others, respectively. Three studies provide evidence that the ability to recognize that a situation can legitimately be considered from a moral point of view is interactively dependent upon the nature of perceivers’ implicit theories and the extent to which the issue involves a violation that emphasizes a failure to fulfill a (...) prescribed duty versus a failure to uphold a fundamental right of others. The studies experimentally manipulated the characteristics of a hypothetical business situation to involve either a duty-based violation or a rights-based violation or no behavioral violation. In addition, Study 1 experimentally manipulated subjects’ implicit theories, while Studies 2 and 3 measured subjects’ chronically held implicit theories. Collectively, the studies provide consistent evidence that entity theorists have greater moral awareness than incremental theorists when considering situations involving duty-based violations, while incremental theorists have greater moral awareness than entity theorists when considering situations involving rights-based violations, and moral awareness is not significantly different for perceivers who are neither strongly entity nor incremental theorists, when considering situations involving duty- versus rights-based violations. Study 3 also found evidence of a moderated-mediated association between violation type and moral intentions, through moral awareness as a mediator, moderated by perceivers’ implicit theories. (shrink)

The behavior of some nightlife-setting patrons would be unacceptable in workplaces or public settings and could cause distress to other patrons. This quantitative study determined 381 young Australian’s descriptive and personal norms regarding four types of sexual behavior. Participants’ personal norms were that these behaviors are wrong, but they reported that the behaviors are common in a nightlife setting. Behaviors such as these could theoretically be prevented by modifying patrons’ descriptive norms with evidence that their beliefs are contrary to individuals’ (...) personal norms of acceptable behavior in nightlife settings. (shrink)

Moral choice, as a precursor to behaviour, has an important influence on the success or failure of business entities. According to Rest, 1983, Morality, Moral Behavior and Moral Development (John Wiley & Sons, New York), moral choice is prompted, amongst other things, by a motivational component. With this in mind, data obtained from a sample of four hundred financial sector operatives, employed in a rapidly developing region of China, was used to construct a relatively stable set of motivational typologies which (...) could be used to predict choice within an agency-based context. A non-egoist version of the agency theory was developed, which permitted the modelling of alternative heuristic patterns. Altruists and persons identified as bordering on the verge of being classified as psychological egoists, refused to reorganize their motives when responding to a problem that included both moral hazard and adverse selection criteria. It was also possible to identify certain personal and contextual issues which discriminated between the typologies. (shrink)