Ethical decision-making descriptive theoretical models often conflict with each other and typically lack comprehensiveness. To address this deficiency, a revised EDM model is proposed that consolidates and attempts to bridge together the varying and sometimes directly conflicting propositions and perspectives that have been advanced. To do so, the paper is organized as follows. First, a review of the various theoretical models of EDM is provided. These models can generally be divided into rationalist-based ; and non-rationalist-based. Second, the proposed model, called (...) ‘Integrated Ethical Decision Making,’ is introduced in order to fill the gaps and bridge the current divide in EDM theory. The individual and situational factors as well as the process of the proposed model are then described. Third, the academic and managerial implications of the proposed model are discussed. Finally, the limitations of the proposed model are presented. (shrink)

In a world that has become increasingly dependent upon employee ownership, commitment, and initiative, organizations need leaders who can inspire their␣employees and motivate them individually. Love, forgiveness, and trust are critical values of today’s organization leaders who are committed to maximizing value for organizations while helping organization members to become their best. We explain the importance of love, forgiveness, and trust in the modern organization and identify 10 commonalities of these virtues.

This article describes a survey among Finnish business students to find answers to the following questions: How do business students define a well-run company? What are their attitudes on the responsibilities of business in society? Do the attitudes of women students differ from those of men? What is the influence of business education on these attitudes? Our sample comprised 217 students pursuing a master's degree in business studies at two Finnish universities. The results show that, as a whole, students valued (...) the stakeholder model of the company more than the shareholder model. However, attitudes differed according to gender: women students were more in favor of the stakeholder model and placed more weight on corporate ethical, environmental, and societal responsibilities than their men counterparts - both at the beginning and at the end of their studies. Thus, no gender socialization effect of business school education could be observed in this sense. Business school education was found to shape women and men students' attitudes in two ways. Firstly, valuation of the shareholder model increased and, secondly, the importance of equal-opportunity employment decreased in the course of education. This raises the question whether the educational context is creating an undesirable tendency among future business professionals. The results further suggest that the sociocultural context can make a difference in how corporate social responsibility is perceived. The article also discusses possible ways to influence the attitudes of business students. (shrink)

The study extends the Theory of Planned Behavior (TPB) in a cross-cultural setting, incorporating ethical judgments and locus of control in a comparison of Taiwanese and US businesspersons. A self-administered survey of 698 businesspersons from the US and Taiwan examined several hypothesized differences. Results indicate that while Taiwanese respondents have a more favorable attitude toward a requested bribe than US counterparts, and are less likely to view it as an ethical issue, their higher locus externality causes ethical judgments and behavioral (...) intentions to conform to normative influences of in groups and superiors. In the Taiwanese sample, locus externality effectively functions as a countervailing pressure against the unethical behavior in the scenario. No such effect is found in the US sample. A path model fitted to the data shows that locus internals exhibit more consistency among attitudes, judgments, and behavioral intentions than locus externals. Implications for managers and researchers are discussed, and suggestions and precautions for development of efficacy-enhancement programs are offered. (shrink)

This paper discusses the relevancy of a contingent factors model posited by Jones for conducting accounting ethics research. Using a sample of 37 experienced Australian auditing managers and partners of all of the ‘Big Four’ multinational accounting firms, we find that the contextual model developed by Jones can help guide accounting ethics research by isolating the contingent factors that affect ethical decision making. Moreover, we examine how the factors differ across different accounting settings. Implications for accounting ethics research and accounting (...) practice are then discussed. (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)

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)

The assessment of nanotechnology applications such as nanocarrier-based targeted drug delivery has historically been based mostly on toxicological and safety aspects. The use of nanocarriers for TDD, a leading-edge nanomedical application, has received little study from the angle of experts’ perceptions and acceptability, which may be reflected in how TDD applications are developed. In recent years, numerous authors have maintained that TDD assessment should also take into account impacts on ethical, environmental, economic, legal, and social issues in order to lead (...) to socially responsible innovation. Semi-structured interviews were conducted with French and Canadian researchers and research trainees with diverse disciplinary backgrounds and involved in research related to emerging technologies. The interviews focussed on scenarios presenting two types of TDD nanocarriers in two contexts of use. Content and inductive analyses of interviews showed how facets of perceived impacts such as health, environment, social cohabitation, economy, life and death, representations of the human being and nature, and technoscience were weighed in acceptability judgments. The analyses also revealed that contextual factors related to device, to use, and to user influenced the weighting assigned to perceived impacts and thus contributed to variability in interviewees’ judgments of acceptability. Giving consideration to researchers’ perspective could accompany first steps of implementation and development of nanomedicine by producing a first, but wide, picture of the acceptability of nanocarrier-based TDD. (shrink)

Social commerce as a subset of e-commerce has been emerged in part due to the popularity of social networking sites. Social commerce brings new challenges to marketing activities. And social commerce transactions like e-commerce transactions can be dangerous and cause harmful losses to personal finances, time, and information privacy. This article examines ethical issues and consumer assessments of the risks of using an e-service and how risk affects consumer evaluations and usage of Internet-based services and self-service technologies. Results from two (...) surveys totaling 1024 consumers indicated that as usage risk concerns increased, the perceived usefulness of an e-service and intention to use it decreased. Additionally as usage risk concerns increased the effect of subjective norm on PU and intention to use an e-service strengthened, and the effect of perceived ease of use on PU and intention to use an e-service weakened. These findings advance theory and contribute to the foundation for future research aimed at improving our understanding of how consumers evaluate new e-services, new commerce systems and settings, and self-service technologies in the social commerce era. (shrink)

How can we improve business ethics education for the twenty first century? This study evaluates the effectiveness of a visual case exercise in the form of a 3D immersive game given to undergraduate students at two UK Universities as part of a mandatory business ethics module. We propose that due to evolving learning styles, the immersive nature of interactive games lends itself as a vehicle to make the learning of ethics more ‘concrete’ and ‘personal’ and therefore more engaging. To achieve (...) this, we designed and built an immersive 3D simulation game in the style of a visual case. The effectiveness of the game was evaluated using a mixed methods approach measuring recognised and adapted constructs from the technology acceptance model. Results demonstrate that students found the game beneficial to their learning of ethics with the development of knowledge and skills applicable to the real world and that they engaged with the process due to game elements. Findings demonstrate the potential for the development of simulated games to teach ethics at all levels and modes of delivery and the contribution of this type of visual case model as a pedagogic method. (shrink)

Accidents involving large trucks result in significant economic and social costs. As technological solutions have improved, behavioral factors contributing to accidents have risen in importance. The purpose of this research is to investigate how norms, consequences, and personal attitudes influence safety-related ethical judgments and behavioral intentions. The Hunt–Vitell’s theory of ethical decision-making is adapted to test how these factors influence truck drivers’ decisions containing ethical content. Professional truck drivers evaluated decisions presented in two scenarios that included the situation, the decision, (...) and the results. The research found that drivers rely heavily on evaluations of safety norms when forming ethical judgments and behavioral intentions. Further, drivers’ attitudes toward compliance and the effectiveness of safety regulations also influenced decision-making to an extent. Overall, evidence of a refutation of the assumption that a tradeoff exists between operational productivity and safety was discovered. Drivers in this study intended to behave in a certain manner irrespective of time or money pressures. The perceived ethical component of the decision outweighed regulatory and economic consequences under a range of parameters. (shrink)

In very general terms, an agent is a being with the capacity to act, and 'agency' denotes the exercise or manifestation of this capacity. The philosophy of action provides us with a standard conception and a standard theory of action. The former construes action in terms of intentionality, the latter explains the intentionality of action in terms of causation by the agent’s mental states and events. From this, we obtain a standard conception and a standard theory of agency. There are (...) alternative conceptions of agency, and it has been argued that the standard theory fails to capture agency. Further, it seems that genuine agency can be exhibited by beings that are not capable of intentional action, and it has been argued that agency can and should be explained without reference to causally efficacious mental states and events. Debates about the nature of agency have flourished over the past few decades in philosophy and in other areas of research. In philosophy, the nature of agency is an important issue in the philosophy of mind, the philosophy of psychology, the debates on free will and moral responsibility, in ethics, meta-ethics, and in the debates on the nature of reasons and practical rationality. For the most part, this entry focuses on conceptual and metaphysical questions concerning the nature of agency. In the final sections, it provides an overview of empirically informed accounts of the sense of agency and of various empirical challenges to the commonsense assumption that our reasons and our conscious intentions make a real difference to how we act. (shrink)

The definition and measurement of the quality audit work has been the subject of many studies. Since the quality of auditors' work could not be observed directly except in ex post audit failures, prior researches adapted different proxies for measuring it. These proxies include firm size, reputation, auditor tenure, audit fees and other measures. This article reviews empirical studies over the past decades from all over the world in order to assess what researchers have done about measuring the quality of (...) auditors' work. Prior measurements are classified into two main groups; direct and indirect measure of quality audit and actual quality audit versus perceptions. This article contributes to the quality audit literature by proposing new measurement, which is developed based on the quality of auditors' work definition and theory of planned behaviour. (shrink)

The primary purpose of this study is to link the effects of consumer personality traits on green buying intention via the mediating variable of consumer ethical beliefs so as to extend the context of green buying intentions with consumer ethics literatures. Based on a survey of 545 Taiwanese respondents, consumer personality traits were found to significantly affect consumer ethical beliefs. The results also indicate that some dimensions of consumer ethical beliefs significantly predict consumer intention to buy green products. Generally speaking, (...) this study enhances our knowledge of consumers’ ethical decision-making in the context of green consumption behaviors. Theoretical and managerial implications, limitations, and future research are also provided. (shrink)

The current study used both Ajzen’s theory of planned behavior (TPB) and Bandura’s social cognitive theory (SCT) to examine the intentions of business undergraduate students toward taking elective ethics courses and investigated the role of self-identity in this process. The study was prospective in design; data on predictors and intentions were obtained during the first collection of data, whereas the actual behavior was assessed 10 days later. Our results indicated that the TPB was a better predictor of behavioral intentions than (...) was SCT. As expected, self-identity served as a moderator in the relationship between perceived behavioral control and behavioral intentions posited by the TPB and in the relationship between outcome expectancy and behavioral intentions posited by SCT. Self-identity was a crucial factor in predicting actual behavior within both theoretical frameworks. (shrink)

Sexually dimorphic mate selection strategies were examined in 200 university students reporting their willingness to engage in casual sexual encounters with hypothetical individuals of the opposite sex. Using a questionnaire format, the possibility of forming a long-term relationship was manipulated, while risk of disease, pregnancy, and detection was eliminated across all conditions. In addition, potential partners varied in level of attractiveness, and in personality and behavioral characteristics. As expected, men reported a greater anticipated willingness to engage in sexual intercourse across (...) all conditions compared with women. The possibility of forming a long-term relationship elevated women’s, but not men’s, willingness for sexual intercourse. While a potential partner’s attractiveness had a significant positive overall effect on responses, reducing their relative attractiveness had a greater negative impact on men’s responses. Reference to the parental qualities of a potential partner significantly increased women’s, but not men’s, anticipated willingness for sexual intercourse. Describing a hypothetical partner as non-aggressive marginally increased women’s willingness and did not affect men’s responses. The wording of items relevant to this condition may have resulted in the potential partner sounding "wimpy" rather than nonaggressive, and this may have reduced the expected effect of this manipulation. The possibility that women may trade off personality and behavioral characteristics with attractiveness to a greater degree than men when assessing potential mates is considered. (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)

Computer users copy computer software - this is well-known. However, less well-known are the reasons why some computer users choose to make unauthorized copies of computer software. Furthermore, the relationship linking the theory and the practice is unknown, i.e., how the attitudes of ordinary end-users correspond with the theoretical views of computer ethics scholars. In order to fill this gap in the literature, we investigated the moral attitudes of 249 Finnish computing students towards the unauthorized copying of computer software, and (...) we then asked how these results compared with the theoretical reasons offered by computer ethics scholars. The results shed a new light on students' moral attitudes with respect to the unauthorized copying of software. In particular, this new knowledge is useful for computer ethics teachers, and for organizations seeking to combat this practice. (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)

The purpose of this study is to investigate the influence of the dimensions of the theory of planned behavior, gender and course majors on unethical behavior intentions among Generation Y undergraduates. The sample of this study comprises 245 undergraduates from a private higher education institution (PHEI) in Malaysia. The instrument of this study is developed based on concepts developed from extant literature. Reliability and validity is accessed using Cronbach’s Alpha and Exploratory Factor Analysis respectively. Social desirability bias was monitored utilizing (...) concepts adapted from Phillips and Clancy (American Journal of Sociology, 77(5), 921–940, 1972 ). Multiple Linear Regression and Independent sample T-tests were used for hypotheses testing. As a whole, results indicate that egoism, utilitarianism and magnitude of consequences exerted significant influence on unethical behavior intentions. Peer influence was not significant. In terms of gender, unethical intentions among males were influenced by egoism and peer influenced while females by utilitarianism and magnitude of consequences. Business majors did not consider magnitude of consequences significant in unethical behavior intentions. Ethical values form the fundamentals of ethical culture within organizations and a business environment which is increasingly based on self-regulation. Ethics is an essential part of the holistic personal development of future business leaders. As such, by understanding ethical attitudes and perceptions, we can draw implications for the further enhancements of teaching and learning of Business Ethics in academia as well as the development of ethical culture in the Malaysian context. Educators, parents and society also need to realise their role in the ethical development of these future Malaysian leaders. The framework of this study could be extended to actual behaviors, adult samples and also account for religiosity and age. This study utilizes the established dimensions and framework of the Theory of Planned Behavior in bridging the gap of research in unethical behavior within the context of a PHEI in Malaysia. (shrink)

The purpose of this research is to present the major factors that lead to ethical dissolution in an organization. Specifically, drawing from a wide spectrum of sources, this study explores the impact of organizational, individual, and contextual factors that converge to contribute to ethical dissolution. Acknowledging that ethical decisions are, in the final analysis, made by individuals, this study presents a model of ethical dissolution that gives insight into how a variety of elements coalesce to draw individuals into decisions that (...) result in the ethical undoing of an otherwise healthy organization. ENRON, TYCO and WorldCom did not happen in a vacuum. Nor can such debacles be explained as simply one or two individuals who were morally corrupt. The ethical breakdowns that occurred in these companies happened over a period of time, involved numerous individuals both inside and outside of the organization, and brought about the implosion of viable companies. Seeking to extend the work of previous researchers, this study attempts to tie together a disparate set of factors into a cohesive explanation of ethical breakdowns in organizations. (shrink)

Research has paid scant attention to reparative behavior to compensate for unintended wrongdoing or to the role of emotions in doing the right thing. We propose a new approach to investigating reparative behavior by looking at moral emotions and psychological proximity. In this study, we compare the effects of moral emotions (guilt and shame) on the level of compensation for financial harm. We also investigate the role of transgressors’ perceived psychological proximity to the victims of wrongdoing. Our hypotheses were tested (...) through a scenario based questionnaire on a sample of 261 participants. Analyses indicate that (1) guilt has a stronger effect on the level of compensation than shame; (2) psychological proximity influences the level of guilt, shame, and compensation; and (3) shame interacts with psychological proximity to predict compensation, whereas guilt mediates the relationship between psychological proximity and compensation. (shrink)

Understanding the ethical attitudes and concerns of future business leaders has been the focus of increasing research attention. Largely, this is due to the influence of such perspectives, as it is these presently held ideologies that ultimately translate into the actions and behaviors of the forthcoming workforce. This research examines how such business-related ethicality perspectives have evolved by administering a nationwide survey that builds on two Journal of Business Ethics studies, Beltramini et al. (J Bus Ethics 3:195–200, 1984 ) and (...) Peterson et al. (J Bus Ethics 10:733–738, 1991 ), resulting in the latest segment of a three-decade historical perspective of ethical concerns. Our findings indicate fundamental shifts regarding the nature of concerns, and provide a number of practical and theoretical contributions to the ethics literature, bringing us one step closer to more comprehensively understanding, and ultimately enhancing ethical practices in business. (shrink)

Illegally downloading music through peer-topeer networks has persisted in spite of legal action to deter the behavior. This study examines the individual characteristics of downloaders which could explain why they are not dissuaded by messages that downloading is illegal. We compared downloaders to non-downloaders and examined whether downloaders were characterized by less ethical concern, engagement in illegal behavior, and a propensity toward stealing a CD from a music store under varying levels of risk. We also examined whether downloading or individual (...) characteristics of downloaders were similar for men and women. Findings revealed downloading was prevalent (74.5% of the student sample downloaded), men and women were equally likely to download and the factors characterizing downloading were similar for men and women. The comparison between downloaders and nondownloaders revealed downloaders were less concerned with the law, demonstrated by less ethical concern and engagement in other illegal behaviors. Downloaders were also more likely to indicate that they would steal a CD when there was no risk of being caught. Given these results, messages regarding illegality are unlikely to perturb downloaders and alternative recommendations are offered for targeting illegal downloading. (shrink)

Research on corporate social responsibility (CSR) has tended to focus on external stakeholders and outcomes, revealing little about internal effects that might also help explain CSR-firm performance linkages and the impact that corporate marketing strategies can have on internal stakeholders such as employees. The two studies ( N = 1,116 and N = 2,422) presented in this article draw on theory from both corporate marketing and organizational behavior (OB) disciplines to test the general proposition that employee trust partially mediates the (...) relationship between CSR and employee attitudinal and behavioral outcomes. Both studies provide evidence in support of these general relationships. Theoretical and practical implications of these findings are discussed in the context of CSR and corporate marketing research. (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)

Abstract:This paper develops a framework for examining decision making about ethical issues and tests the applicability of a social contract perspective. Using two separate samples of students and salespeople, we determine that community members (salespeople) tend to judge a potentially unethical act to constitute a violation of an implicit social contract and non-community members (students) do not. Also, consistent with the emphasis on context specificity of integrative social contracts theory, situational variables influence perceptions of ethicality for the community members, but (...) do not affect the perceptions of individuals outside the community. The study finds considerable support for the use of a social contractarian perspective in the study of decision-making processes about ethical issues. (shrink)

Abstract:This study examined the relationship between the individual difference variables of personal moral philosophy, locus of control, Machiavellianism, and just world beliefs and ethical judgments and behavioral intentions. A sample of 602 marketing practitioners participated in the study. Structural equation modeling was used to test hypothesized relationships. The results either fully or partially supported hypothesized direct effects for idealism, relativism, and Machiavellianism. Findings also suggested that Machiavellianism mediated the relationship between individual difference variables and ethical judgments/behavioral intentions.

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)

Although the ethical judgment of consumers in the United States and other industrialized countries has received considerable attention, consumer ethics in Asian-market settings have seldom been explored. The purchase and making of counterfeit products are considered common, but disreputable, attributes of Southeast Asian consumers. According to the Association of South-East Asian Nations (ASEAN), Indonesia ranks third among the leading countries of counterfeit items in Asia. Retail revenue losses attributed to counterfeiting amounted to US $183 million in 2004. Therefore, elucidating the (...) ethical perspectives of Indonesian consumers is an effective means of clarifying an important cultural influence on consumer behavior. This exploratory study of 230 Indonesians has many meaningful findings. First, certain personal attitudes apparently affect the ethical judgments of Indonesian consumers. Second, Indonesian consumers who exhibited high ethical concern over actively benefiting from illegal actions had high levels of materialism and idealism, as well as low levels of relativism. Third, materialism, idealism, and relativism significantly influenced whether benefits were created from actively engaging in some questionable activities (DELEGAL). Analytical results indicated that Indonesians with high materialism and relativism were more likely to engage in actions that were questionable but legal. Finally, consumer ethics were compared by applying demographic variables such as gender, age, education, religion, and occupation, indicating that all variables significantly varied except for religion. (shrink)

Moral issues have been included in the studies of consumer misbehavior research, but little is known about the joint moderating effect of moral intensity and moral judgment on the consumer’s use intention of pirated software. This study aims to understand the consumer’s use intention of pirated software in Taiwan based on the theory of planned behavior (TPB) proposed by Ajzen (Organizational Behavior and Human Decision Processes, 50, 179, 1991). In addition, moral intensity and moral judgment are adopted as a joint (...) moderator to examine their combined influence on the proposed research framework. The results obtained from this Taiwan case reveal that the antecedent constructs proposed in the TPB model–an individual’s attitude and subjective norms toward using pirated software, and perceived behavioral control to use pirated software–indeed have positive impacts on the consumer’s use intention of pirated software. In addition, the joint moderating effect of moral intensity and moral judgment is manifested in the consumer’s use intention of pirated software. The results of this study not only could substantiate the results of consumer misbehavior research, but also could provide some managerial suggestions for Taiwanese government authorities concerned and the related software industries devoted to fighting pirated software. (shrink)

This study examines the effects of publication of financial statements, the risk of a takeover of the auditee and the auditee's financial position on auditors' willingness to allow material errors in financial statements in case of management pressure. The results show that all factors significantly influence auditors' willingness to allow errors in financial statements.

Extensive interest in business ethics has developed accompanied by an increase in empirical research on the determinants of unethical conduct. In setting forth the theory of reasoned action, Fishbein and Ajzen (1975) maintained that research attention on such variables as personality traits and demographic characteristics is misplaced and, instead, researchers should focus on behavioral intentions and the beliefs that shape those intentions. This study summarizes business ethics research which tests the theory of reasoned action and suggests directions for further research.

Despite the prevalence of elective business ethics courses, little research has sought to explain and predict why some students enroll in these courses and while others do not. Using the theory of planned behavior (Ajzen and Madden, 1986) as a theoretical foundation, 178 graduate students in Ireland were surveyed about their intention to sign up for an elective ethics class. Their behavior was measured two months later. The results reveal the power of the theory of planned behavior to explain and (...) predict who takes elective ethics classes. (shrink)

Responding to Randall and Gibson''s (1990) call for more rigorous methodologies in empirically-based ethics research, this paper develops propositions — based on both previous ethics research as well as the larger organizational behavior literature — examining the impact of attitudes, leadership, presence/absence of ethical codes and organizational size on corporate ethical behavior. The results, which come from a mail survey of 149 companies in a major U.S. service industry, indicate that attitudes and organizational size are the best predictors of ethical (...) behavior. Leadership and ethical codes contribute little to predicting ethical behavior. The paper concludes with an assessment of the relevant propositions, as well as a delineation of future research needs. (shrink)

This article describes a survey among Finnish business students to find answers to the following questions: How do business students define a well-run company? What are their attitudes on the responsibilities of business in society? Do the attitudes of women students differ from those of men? What is the influence of business education on these attitudes? Our sample comprised 217 students pursuing a master’s degree in business studies at two Finnish universities. The results show that, as a whole, students valued (...) the stakeholder model of the company more than the shareholder model. However, attitudes differed according to gender: women students were more in favor of the stakeholder model and placed more weight on corporate ethical, environmental, and societal responsibilities than their men counterparts – both at the beginning and at the end of their studies. Thus, no gender socialization effect of business school education could be observed in this sense. Business school education was found to shape women and men students’ attitudes in two ways. Firstly, valuation of the shareholder model increased and, secondly, the importance of equal-opportunity employment decreased in the course of education. This raises the question whether the educational context is creating an undesirable tendency among future business professionals. The results further suggest that the sociocultural context can make a difference in how corporate social responsibility is perceived. The article also discusses possible ways to influence the attitudes of business students. (shrink)

This study is a comparison of the validity of theory of reasoned action and theory of planned behavior as applied to the area of moral behavior (i.e., illegal copying of software) using structural equation modeling. Data were collected from 181 university students on the various components of the theories and used to asses the influence of attitude, subjective norm, and perceived behavioral control on the intention to make unauthorized software copies. Theory of planned behavior was found to be better than (...) the theory of reasoned action in predicting unethical behavior. A modified version of the theory of planned behavior, with a causal path linking subjective norm to attitude, provided a significant improvement on model fit. The results indicated that perceived behavioral control is a better predictor of behavioral intention then attitude. The direct effect of subjective norm on behavioral intention was not significant, but the indirect effect through attitude was highly significant. Applicability of the theory of planned behavior for moral behavior and the implications for future research are discussed. (shrink)

Unethical behavior is important to study because it may have an adverse influence on organizational performance. This paper is an attempt to better understand why individuals behave as they do when faced with ethical dilemmas. We first explore the definition, theories and models of ethical behaviors and accountability. This discussion of societal ethics and accountability as forms of social control segues into a discussion of how accountability may influence ethical behaviors. Based on the business ethics and accountability literatures, we suggest (...) a number of research questions and hypotheses that need to be tested, as well as an appropriate research strategy. (shrink)

This cross-sectional study investigated the efficacy of an extended theory of planned behavior in predicting academic dishonesty among students of higher education. The participants comprised 328 undergraduates drawn from Nigerian and Malaysian public universities. Existing measures were adapted and validated using Cronbach’s alpha statistics and confirmatory factor analysis approach. The fit statistics of the extended model (χ2/df = 2.08, CFI =.926, and RMSEA =.057) were adequate. Findings revealed that academic dishonesty, especially cheating, was common in the sampled population. The key (...) psychological factors contributing to this problem were positive attitude towards the conducts, lack of strict sanctions against the conducts, and a perceived self-confidence of some students to cheat successfully. Another strong factor was the belief that intellectual material is “public property.” The modified model was not gender-bias, suggesting that the underpinning factors were similar irrespective of the gender-type of the students. Hence, a unified, non-gender discriminating approach will be effective in planned actions towards reversing the trend. (shrink)

Van Leeuwen’s Religion as Make-Believe, A Theory of Belief, Imagination, and Group Identity argues that religious and political beliefs are fundamentally different from mundane, factual beliefs and represent a cognitive attitude more akin to imagining. To ground this difference, Van Leeuwen proposes four principles defining factual beliefs: ‘involuntariness’ mandates that people cannot choose what they believe; ‘no compartmentalization’ says that factual – but not religious – beliefs guide behavior in all domains; ‘cognitive governance’ requires that inferences be readily drawn from (...) factual beliefs; ‘evidential vulnerability' entails that beliefs are revised given contradictory evidence. While factual beliefs are supposed to meet these standards, Van Leeuwen marshals evidence that religious and tribal beliefs – or “credences” – fail to obey these four principles. In this commentary, I argue that beliefs – both factual and religious – are often much more complicated than Van Leeuwen assumes. This complexity makes perfect conformity to the four principles unlikely, even for factual beliefs. I review Van Leeuwen’s evidence for credences and suggest that this evidence is compatible with the null hypothesis: that religious beliefs are simply beliefs. (shrink)

The study investigated the awareness and utilization of e-learning technologies among vocational and technical education (VTE) students. A descriptive survey research design was used for this study, and the population consisted of 551 VTE students. A simple random sample of 62 VTE students was selected. The data collection instrument was a questionnaire. The reliability of the questionnaire was assessed using Cronbach's alpha analysis, and the reliability index was found to be within the acceptable limit of 0.70. An online survey using (...) Google Forms was used to collect the data. The study tested two null hypotheses using binary logistic regression models based on age, department level of study, and devices owned. The data was analyzed using frequency, percentages, and mean. The major findings from the data analysis indicated that VTE students had an awareness and utilization rate of 84.8% for the e-learning website, 75.6% for Google Classroom, and 60.6% for smart boards and video conferencing. However, 24.4% of the students were still unaware of the Moodle Learning Management System and the Canvas e-learning platform at the University of Nigeria Nsukka. Based on these findings, it is recommended that VTE students receive proper training to effectively utilize the e-learning technologies available to them, which would aid in fostering creativity and innovation. (shrink)

Advertising, a form of publicity, can pass on a social message so that people understand their sobligation towards society. The purpose of this study was to look into how consumers responded to socially conscious advertisements. This study conceptualizes the antecedents of attitude towards commercial advertisements that incorporate the social message, including advertising creativity, informativeness, and emotional appeal; each one can influence consumers' behavior. This study also examined the relationship between (i) Attitude towards the ad with a social message and purchase (...) intention of the consumer and (ii) Purchase intention of the consumer and subjective well-being. The interrelationships in the proposed model were investigated using structural equation modeling (SEM). A quantitative survey of university students was conducted in order to gather the data, which was based on an experiment. A field survey of 395 students was conducted to test the hypotheses. The results of the empirical tests confirm that attitude towards the advertisement positively affects the purchase intention of the consumer and that advertising creativity and emotional appeal are the key predictors of attitude towards the advertisement that highlights a social issue. And, purchase intention positively influences the subjective well-being of the consumers. This paper contributes to the theory by giving new insight into the advertising literature. It also provides the necessary knowledge to marketers and advertisers on commercial advertisements incorporating a social message and the subjective well-being of consumers. (shrink)

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

To reduce global greenhouse gas emissions in order to limit global warming to 1.5°C, individuals and households play a key role. Behavior change interventions to promote pro-environmental behavior in individuals are needed to reduce emissions globally. This systematic literature review aims to assess the a) evidence-based effectiveness of such interventions and b) the content of very successful interventions without limiting the results to specific emitting sectors or countries. Based on the “PICOS” mnemonic and PRISMA statement, a search strategy was developed, (...) and eligibility criteria were defined. Three databases were searched to retrieve and review potential literature. As a result, 54 publications from 2010 to 2021 were included in the analysis. The results show that most interventions only have small positive effects or none at all. A total of 15 very successful interventions focused on the sectors of mobility, energy, and waste and incorporated improved structures, education, feedback, enablement or made the sustainable option the default. Six evidence-based recommendations for content, timing, and setting are deducted and given for interventions on enhancing pro-environmental behavior. In summary, although the various interventions and intervention types to promote PEB differ in their effectiveness, very successful interventions have common elements. Future research should focus on high-/low-impact and high-/low-cost behavior to develop interventions that aim at high-impact but low-cost behavior changes, or avoid low-impact but high-cost behavior. (shrink)

It was not long ago when technological emergence fundamentally changed the landscape of global businesses. Following that, business operations started shifting away from traditional to advance digitalized processes. These digitalized processes gave a further boost to the e-commerce industry, making the online environment more competitive. Despite the growing trend, there has always been a consumer market that is not involved in online shopping, and this gap is huge when it comes to consumers from developing countries, specifically Pakistan. On contrary, the (...) recent COVID-19 pandemic has brought drastic changes to the way consumers used to form their intention and behave toward digitalized solutions in pre COVID-19 times. Evidence shows that the global e-commerce industry has touched phenomenal growth during COVID-19, whereas Pakistan's e-commerce industry still holds a huge potential and has not fully boomed yet. These facts pave new avenues for marketers to cater to this consumer market for long-term growth. Hence, the study provides insights into how consumers' online buying behavior has transformed during the COVID-19 pandemic in the context of Pakistan. The study presents a framework based on the Technology Acceptance Model and Theory of Planned Behavior. Furthermore, the moderating role of gender and payment mode has also been examined. For the analysis of variables, the partial least squares method was used to conduct structural equation modeling by collecting data from 266 respondents. The results show a significant and positive impact of perceived benefits, perceived ease of use, perceived enjoyment, and social influence on consumers' intention, but they also show an insignificant impact of gender and payment mode as a moderating variable on PEOU-BI and BI-AB, respectively. The results are of utmost significance for Pakistani businesses, marketers, and e-traders to streamline their business practices accordingly. Lastly, the proposed framework demonstrates new directions for future research to work upon. (shrink)

The use of artificial intelligence (AI) in hiring entails vast ethical challenges. As such, using an ethical lens to study this phenomenon is to better understand whether and how AI matters in hiring. In this paper, we examine whether ethical perceptions of using AI in the hiring process influence individuals’ trust in the organizations that use it. Building on the organizational trust model and the unified theory of acceptance and use of technology, we explore whether ethical perceptions are shaped by (...) individual differences in performance expectancy and social influence and how they, in turn, impact organizational trust. We collected primary data from over 300 individuals who were either active job seekers or who had recent hiring experience to capture perceptions across the full range of hiring methods. Our findings indicate that performance expectancy, but not social influence, impacts the ethical perceptions of AI in hiring, which in turn influence organizational trust. Additional analyses indicate that these findings vary depending on the type of hiring methods AI is used for, as well as on whether participants are job seekers or individuals with hiring experience. Our study offers theoretical and practical implications for ethics in HRM and informs policy implementation about when and how to use AI in hiring methods, especially as it pertains to acting ethically and trustworthily. (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)

Drawing on the theory of planned behavior, we investigate the legitimacy of platform governance and whether consumers with greater ranges of risk propensity are more likely to purchase innovative products. This study develops a moderated mediation model involving risk propensity, cognitive legitimacy, purchase intention and perceived benefit. To examine our hypotheses, we conducted a survey of 315 consumers from Shanghai, China. The results reveal that risk propensity is positively related to consumers’ purchase intentions, in which cognitive legitimacy plays a mediating (...) role. Furthermore, the interaction suggests that perceived benefit moderates the relationship between risk propensity and cognitive legitimacy. (shrink)