Although Fair Trade has recently experienced rapid growth around the world, there is lack of consumer research that investigates what determines consumers' loyalty toward Fair Trade brands. In this research, we investigate how ethical consumption values (ECV) and two mediating variables, Fair Trade product beliefs (FTPB) and Fair Trade corporate evaluation, (FTCE) determine Fair Trade brand loyalty (FTBL). On the basis of two empirical studies that use samples from the U.S. and Korea, we provide evidence demonstrating that the manner in (...) which ECV influence FTBL differs in the U.S. and Korea. In the U.S., ECV determine FTBL only indirectly via FTPB, whereas in Korea they determine FTBL directly as well as indirectly via FTCE. We discuss theoretical and managerial implications of these findings. (shrink)

During the COVID-19 outbreak, educational institutions were closed, and students worldwide were confined to their homes. In an educational environment, students depend on collaborative learning to improve their learning performance. This study aimed to increase the understanding of social media adoption among students during the COVID-19 pandemic for the purpose of CL. Social media provides a learning platform that enables students to easily communicate with their peers and subject specialists, and is conducive to students' CL. This study addresses the key (...) concept of CL during the COVID-19 pandemic by assessing social media use among students in higher education. The relationship between social media use and students' performance is crucial to understanding the role of social media during a pandemic. This study is based on constructivism theory and the technology acceptance model. Structural equation modeling was used to analyze the conceptual model using SmartPLS. The research findings indicate that social media plays an important role during the pandemic because it provides opportunities for students to enhance CL under the aforementioned situations. This study makes noteworthy theoretical and practical contributions. (shrink)

Knowledge forms a crucial source for gaining competitive advantage and its sharing a dominant challenge facing several organizations. In this paper we propose a positive role of workplace spirituality on knowledge sharing intention by employing the theory of decomposed planned behaviour. We argue that WPS with its focus on inner spirit, meaningful work, sense of interconnectedness and alignment with organizational values and mission positively strengthens an individual’s knowledge sharing attitude, subjective norms and perceived behavioural controls by affecting the underlying behavioural, (...) normative and control beliefs. We also take into account the role of transformational leadership in creating a pro-social working environment, which facilitates knowledge sharing. In proposing a holistic and multi-level framework linking WPS and TL with KSI, this paper contributes to both, knowledge sharing and WPS literatures. (shrink)

We examine the impact of activated versus non-activated ethical norms on the aggressiveness of accounting decisions, in the presence of self-interest favoring aggressiveness. Using a case in which the accounting rules are ambiguous, we ask professional accountants to make an accounting decision as though they were in their own organization; we measure the ethical norms of their organization at the end of the experiment. Based on the focus theory of normative conduct, we argue that the general ethical norms of the (...) participants’ organizations are activated when the decision structure is such that the participant receives a recommendation from a subordinate, whereas those norms are not activated when the participant is making the decision alone. We find that higher ethical norms decrease aggressiveness when the decision maker receives a recommendation, whereas higher ethical norms have no impact on aggressiveness when the decision maker makes the decision alone. Our results demonstrate that general ethical norms, known to impact decisions having clear ethical content, can also curb accounting aggressiveness when these norms are activated. Furthermore, firm practices such as decision structure can activate norms. These findings are of interest to practitioners and regulators who seek to temper aggressive accounting. (shrink)

This paper presents conceptual arguments to suggest that trust within organizations and trustworthiness of organizations are built through ethical governance mechanisms. We ground our analysis of trust, trustworthiness, and stewardship in the business literature and provide the context of business school governance as the focus of our paper. We present a framework that highlights the importance of knowledge, resources, performance focus, transparency, authentic caring, social capital and citizenship expectations in creating a basis for the ethical governance of organizations.

Developing trust in a company is a significant part of building the company-consumer relationship. Previous studies have sought to identify the positive consequences of trust such as loyalty and repurchase, but the question of what builds trust remains largely unanswered. To answer the question, we developed a model that depicts the relationships among transparency, social responsibility, trust, attitude, word-of-mouth (WOM) intention, and purchase intention. An online survey was conducted with a US nationwide sample of 303 consumers, and the data were (...) analyzed using the structural equation modeling method. The results indicated that consumers’ perceptions of a corporation’s efforts to be transparent in the production and labor conditions and to be socially responsible by giving back to the local community directly affected these consumers’ trust and attitudes toward the corporation, and indirectly affected their intentions to purchase from and spread positive WOM about the corporation. Theoretical and practical implications are discussed. (shrink)

This study attempts to advance knowledge in the area of controversial advertising by examining the antecedents and consequences of controversial advert perceptions in the context of social media, and particularly social networking sites. Specifically, we explore how ethical judgement and religious commitment shape controversial advert perceptions leading to attitudes towards the advert, brand attitudes and purchase intentions. Our results indicate that when a SNS advert is judged to be ethically acceptable, the level of perceived advert controversy is lower. However, the (...) impact of ethical judgement on controversial advert perceptions becomes significant and positive when intrapersonal commitment and interpersonal religious commitment are introduced as moderators. This result implies that the level of religious commitment changes the ethical judgement–controversial advert perceptions relationship. The results also highlight that controversial advert perceptions negatively influence attitude towards the advert. The study contributes to the limited knowledge on controversial advertising on SNS, yielding significant and relevant implications for academics and advertisers alike, in their effort to improve advertising effectiveness without offending or alienating target audiences. (shrink)

The buyer–supplier relationship is the nexus of the economic partnership of many commercial transactions and is founded upon the reciprocal trust of the two parties that participate in this economic exchange. In this article, we identify how six ethical elements play a key role in framing the buyer–supplier relationship, incorporating a model articulated by Hosmer (The ethics of management, McGraw-Hill, New York, 2008 ). We explain how trust is a behavior, the relinquishing of personal control in the expectant hope that (...) the other party will honor the duties of a psychological contract. Presenting information about six factors of organizational trustworthiness, we offer insights about the relationship between ethics and trust in the buyer–supplier relationship. (shrink)

This research examines how two dimensions of moral intensity involved in a corporation’s external crisis response—magnitude of effectiveness and interpersonal proximity—influence observer perceptions of and behavioral intentions toward the corporation. Across three studies, effectiveness decreased negative perceptions and increased pro-organizational intentions via ethical judgment of the response. Moreover, the two dimensions interacted such that a response high in proximity but low in effectiveness led to more negative perceptions and to less pro-organizational intentions. This interaction was particularly pronounced if the corporation (...) portrayed itself as communal-oriented. The interaction was mediated by individuals’ ethical judgment, which was a function of the corporation’s perceived benevolent concern. We termed the interaction the Strategic Samaritan, for it was when the corporation tried to appear like a Good Samaritan, displaying proximity with victims but not accompanying it with effective help, that it was seen as acting with less benevolent concern. (shrink)

Using a 2×2×2 experimental design, the effects of situational and individual variables on individuals' intentions to act unethically were investigated. Specifically examined were three situational variables: (1) quality of the work experience (good versus poor), (2) peer influences (unethical versus ethical), and (3) managerial influences (unethical versus ethical), and three individual variables: (4) locus of control, (5) Machiavellianism, and (6) gender, on individuals' behavioral intentions in an ethically ambiguous dilemma in an work setting. Experiment 1 revealed main effects for quality (...) of work experience, Machiavellianism, locus of control, and an interaction effect for peer influences and managerial influences. Experiment 2 showed main effects for all three situational variables and Machiavellianism. Neither experiment supported gender differences. Limitations, future research, and implications for management are discussed. (shrink)

Cryptocurrency could redefine the interplay of Internet-connected world markets by eliminating constraints set by traditional local currencies and exchange rates. It has the potential to revolutionise digital markets through the use of duty-free trading. This study investigates the factors which influence the behavioural intention to use cryptocurrency based on the Technology Acceptance Model 3 during the COVID-19 pandemic. Data were collected through a cross-sectional questionnaire from 357 Pakistani business-educated adults, including investors who had a rudimentary understanding of the technology and (...) financial instruments. Partial least square -based structural equation modeling was used to test the developed theoretical framework based on the Technology acceptance model 3. The PLS model has explained 72.1% of what constitutes the behavioural intention to use cryptocurrency. Surprisingly, risk was not a major consideration. This might be due to the fact that the majority of respondents thought working with cryptocurrency was hazardous. Willingness to handle cryptocurrency risk, on the other hand, might be a stumbling block to acceptance. The most essential aspect of a cryptocurrency's success was the perceived usefulness. Moreover, the moderating role of experience was not substantiated in this study. However, perceived usefulness was identified as a partial mediator of subjective norm and the perceived ease to use. This study contributed to the literature through the application of TAM 3 to investigate the fundamental qualities a cryptocurrency should have in order to influence investor's behavioural intention to use it. These findings provide revolutionary insights for the present and future market players for investment planning and for improved cryptocurrencies development. (shrink)

In recent yean, the concepts of charity and development aid have changed significantly. Present concepts combine direct money transfer with co-production, knowledge sharing and the development of products and services designed for the need of developing and transition economies. The concept of micro-financing is a financial service which has proven to allow for entrepreneurs in the respective countries to start up their businesses. A relatively new financial product for these countries is micro-insurance. This article deals with the question whether consumers (...) in the Netherlands are willing to donate micro-insurances and which factors influence this willingness to contribute to the non-profit micro-insurance approach of an insurance company. The data were collected with questionnaires among a sample of the Dutch population (N = 504). The data have been processed in a one-way between-groups ANOVA, a paired sample t test and an ordinal regression analysis. The results show that approximately half of the Dutch consumers are willing to pay an additional amount on their insurance premium for the donation of micro-insurances. The amount of the insurance premium did, however, not affect the willingness to donate (WTD). If consumers could choose the beneficiary less people are willing to donate, yet those people are willing to donate more money. In conclusion, there is readiness among consumen to contribute to micro-insurance via an insurance company that assists in setting up micro-insurance projects.This indicates a possible role for companies to act as an intermediary between philanthropic acts and consumers. (shrink)

In recent years, the concepts of charity and development aid have changed significantly. Present concepts combine direct money transfer with co-production, knowledge sharing and the development of products and services designed for the need of developing and transition economies. The concept of micro-financing is a financial service which has proven to allow for entrepreneurs in the respective countries to start up their businesses. A relatively new financial product for these countries is micro-insurance. This article deals with the question whether consumers (...) in the Netherlands are willing to donate micro-insurances and which factors influence this willingness to contribute to the non-profit micro-insurance approach of an insurance company. The data were collected with questionnaires among a sample of the Dutch population. The data have been processed in a one-way between-groups ANOVA, a paired sample t test and an ordinal regression analysis. The results show that approximately half of the Dutch consumers are willing to pay an additional amount on their insurance premium for the donation of micro-insurances. The amount of the insurance premium did, however, not affect the willingness to donate. If consumers could choose the beneficiary less people are willing to donate, yet those people are willing to donate more money. In conclusion, there is readiness among consumers to contribute to micro-insurance via an insurance company that assists in setting up micro-insurance projects. This indicates a possible role for companies to act as an intermediary between philanthropic acts and consumers. (shrink)

Consumer surveys repeatedly suggest that corporate social responsibility and products’ social, environmental, or ethical attributes enhance consumers’ purchase intentions. The realization that CSR still has only a minor impact on consumers’ actual purchase decisions thus represents a puzzling paradox. Whereas prior literature on consumer decision making provides valuable insights into the factors that impede or facilitate consumers’ socially responsible consumption decisions, such elements may be only the tip of the iceberg. To gain a fuller understanding of the CSR–consumer paradox, this (...) study proposes investigating the phenomenon through additional theoretical lenses, namely, a clinical psychology, an evolutionary psychology/biology, a social psychology, and an economic and economic psychology lens. From these four unique theoretical lenses, the authors derive an integrative framework and draw several propositions for further research. (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)

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)

Building on the modified theory of planned behavior (TPB), this study examined the underlying psychological motives for academic dishonesty in a sample of 250 undergraduates drawn from three selected Malaysian public universities. The results yielded additional supports for usefulness of modified TPB model in predicting academic misconduct. All components of the model exerted statistically significant effects on intention towards academic misconduct, and intention itself exerted a statistically significant impact on academic dishonesty. This suggests that students’ academic misconducts could be addressed (...) effectively if proper attention is given to the underpinning factors. Further, the findings revealed that the hypothesized relationships among variables of the modified model were all statistically significant. The uniqueness of this study lies in the large amount of variance (69 % and 75 %) explained by components of the model (in the prediction of intention and academic dishonesty respectively). These variances have rarely been accounted for in the previous studies. Implications of the findings are discussed and suggestions advanced for future studies. (shrink)

Brain processes and social processes are not as separated as many of our Social Psychology and Neuroscience departments. This paper discusses the potential contribution of social neuroscience to the development of a multi-level, dynamic, and context-sensitive approach to prejudice. Specifically, the authors review research on event related potentials during social bias, stereotypes, and social attitudes measurements, showing that electrophysiological methods are powerful tools for analyzing the temporal fine-dynamics of psychological processes involved in implicit and explicit prejudice. Meta-theoretical implications are drawn (...) regarding the social psychological modeling of social attitudes, and for the integration of social neuroscience into a multi-level account of cultural behavior. (shrink)

Consumer autonomy is a fundamental topic for marketing ethics scholars. Nonetheless, autonomy’s philosophical treatment may have compromised its conceptual clarity. After reviewing the relevant ethics literature on consumer autonomy, the benefits of formally defining consumer autonomy are illustrated, and a novel formalization is adapted from potential performance theory mathematics. The goal is to transfigure a hitherto amorphous topic via a mathematical formalization that defines true autonomy, actual autonomy, reliability of wills, and reliability of product choice. The crucial and surprising result: (...) an action that decreases true autonomy can increase actual autonomy if that action engenders a sufficient increase in one or both types of reliability. Relating the insights from the formalization to the long-standing debates in consumer autonomy suggests fruitful avenues for future research. (shrink)

When investigating the impact of organizational ethical context on individual ethical decision-making, past work has reported mixed results, with some studies indicating that a strong ethical work environment is associated with increased ethical reasoning, and other studies indicating that such an environment has little to no influence on the way ethical issues are addressed. Given these contradictory findings, we utilize multiple theoretical perspectives to assess the degree to which employees’ perceptions of ethical values, ethical culture, and corporate social responsibility moderate (...) the relationship between their ethical issue recognition and ethical judgments. Data obtained from employees of a financial services firm located primarily in the Midwestern United States supported the research hypothesis, with organizational ethical context weakening the recognition–judgment linkage. Results are compared to prior studies, and the managerial and research implications of the findings are discussed, along with the study’s limitations and suggestions for future inquiry. (shrink)

The debate around ethical consumption is often characterised by discussion of its numerous failures arising from complexity in perceived trade-offs. In response, this paper advances a pragmatist understanding of the role and nature of trade-offs in ethical consumption. In doing so, it draws on the central roles of values and value in consumption and pragmatist philosophical thought, and proposes a critique of the ethical consumer as rational maximiser and the cognitive and utilitarian discourse of individual trade-offs to understand how sustainable (...) consumption practices are established and maintained. An in-depth qualitative study is conducted employing phenomenological interviews and hermeneutic analysis to explore the consumption stories of a group of ethically minded consumers. The research uncovers the location of value within a fluid, yet habitual, plurality of patterns, preferences, morals, identities and relationships. Its contribution is to propose that consumer perception of value in moral judgements is represented by an overall form of aggregate personal advantage, which lacks conscious reflection and delivers a phenomenological form of value rooted in habits, reflecting a pragmatist representation of value unified as a ‘consummatory experience’. (shrink)

The study employs a sequential explanatory mixed-method design and aims to understand contract cheating behavior by conducting a survey of 1,081 undergraduate students in Indonesia and following up with five respondents to explore those results in more depth. In the first quantitative phase, we collected a variety of information from questionnaires about students’ practice with contract cheating. However, the interviews provided considerable depth of the students’ experiences, motivations, and attitudes toward contract cheating. Of the 1,081 participants, 73 students (6.75%) reported (...) engaging in contract cheating. The survey responses revealed preliminary insight into students’ experiences with contract cheating and the prevalence of this phenomenon in Indonesia. In the semi-structured interviews with a subsample of survey participants (n = 5), we applied the theory of planned behavior (TPB) to elicit attitudes, subjective norms, and perceived behavioral controls toward contract cheating. Our study revealed that students will have a higher chance of pursuing contract cheating when: (a) they believe that contract cheating provides various benefits (positive attitude toward contract cheating), (b) many of their friends are doing the same thing and expect them to do the same (subjective norms), and (c) they can control their contract cheating behavior to avoid being caught (perceived behavioral control). (shrink)

Objectives for ethics education in business school courses generally appear to be based on custom, intuition, and judgment rather than on a more unified theoretical/empirical base. These objectives may be more clearly implemented and their effects studied more rigorously if they could be rooted in the components of ethical decision-making models shown to be influential in ethical decision making. This paper shows how several widely used ethics education objectives can be placed in the context of current models of ethical decision (...) making. (shrink)

Organizations have long struggled to find ways to reduce the occurrence of unethical behaviors by employees. Unfortunately, time theft, a common and costly form of ethical misconduct at work, has been understudied by ethics researchers. In order to remedy this gap in the literature, we used the theory of planned behavior (TPB) to investigate the antecedents of time theft, which includes behaviors such as arriving later to or leaving earlier from work than scheduled, taking additional or longer breaks than is (...) acceptable, and on-the-job daydreaming. We surveyed 135 employed undergraduate business students regarding the TPB variables at Time 1. Two months later, participants reported the frequency they engaged in time theft since Time 1. Results indicate that behavioral, normative, and control beliefs significantly predicted attitudes, subjective norms, and perceived behavioral control, respectively. Attitudes, subjective norms, and perceived behavioral control, in turn, were significantly related to time theft intentions, which predicted later enactment of time theft. Thus, employers can decrease time theft by primarily focusing on altering employees’ attitudes toward time theft, followed by reducing social pressures to engage in it, and lastly, by implementing organizational practices that make it difficult to commit time theft. (shrink)

Purpose Human genomic research demands very large pools of data to generate meaningful inference. Yet, the sharing of one’s genetic data for research is a voluntary act. The collection of data sufficient to fuel rapid advancement is contingent on individuals’ willingness to share. Privacy risks associated with sharing this unique and intensely personal data are significant. Genetic data are an unambiguous identifier. Public linkage of donor to their genetic data could reveal predisposition to diseases, behaviors, paternity, heredity, intelligence, etc. The (...) purpose of this paper is to understand individuals’ willingness to volunteer their private information in this high-risk/high-reward context. Design/methodology/approach The authors collect survey data from 273 respondents and use structural equation modeling techniques to analyze responses. Findings The authors find statistical support for our theorization. They find that while heightened awareness of the benefits and risks of sharing correlates with increased privacy concerns, the net impact is an increase in intention to share. Social implications The findings suggest that prescriptive awareness might be an effective tool with which policy-makers can gain the sufficient voluntary participation from individuals necessary to drive large-scale medical research. Originality/value This study contributes a theoretically and empirically informed model which demonstrates the impact of awareness and privacy concern on individuals’ willingness to share their genetic data for large-scale HGR. It helps inform a rising class of data sufficiency problems related to large-scale medical research. (shrink)

The theories of reasoned action and planned behaviour have fundamentally changed the view that attitudes directly translate into behaviour by introducing intentions as a crucial intervening stage. Much research across numerous ethical contexts has drawn on these theories to offer a better understanding of how consumers form intentions to act in an ethical way. Persistently, researchers have suggested and discussed the existence of an intention–behaviour gap in ethical consumption. Yet, the factors that influence the extent of this gap and its (...) magnitude have not been systematically examined. We, therefore, contribute to the debate on the intention–behaviour gap by reviewing the empirical TRA/tpb studies that have assessed both intention and behaviour in ethical contexts. The findings from our review show that few studies assessed the intention–behaviour relationship and as a result, there is limited empirical evidence to date to quantify more accurately the intention–behaviour gap in ethical consumption. Our second contribution aims to provide an empirical case study which assesses the magnitude of the intention–behaviour gap in the context of avoidance of sweatshop clothing and to assess the roles of planning and actual behavioural control in potentially reducing the intention–behaviour gap. The findings of our case study suggest that there is indeed a large gap between intention and behaviour, and we conclude by calling for more empirical longitudinal studies to assess the complex nature of the relationship between intention and behaviour. (shrink)

At a time when some are questioning the relevancy of business education in general, others are now asking whether MBA programs should be blamed for society’s declining trust in business and the numerous corporate ethical failures of recent decades. Whether the full blame lies with business schools or not, MBA instructors are actively seeking more effective ways to help students adopt more practical and ethical managerial paradigms. Because trust theory is simple and robust and outlines the basic mental processes that (...) drive economic exchange while simultaneously prioritizing ethical behavior, in this article, we argue that it is distinctively suited to operationalize stakeholder theory in the classroom, providing MBA students with both a principled and a practical foundation or thematic platform for their MBA coursework and subsequent careers. We also discuss potential challenges and limitations and provide recommendations for future research. (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)

A survey of 172 undergraduates, carried out during the fall 2002 and spring 2003 semesters at a large research university in the Midwestern United States, found, as expected, a statistically significant positive relationship between the importance students attributed to attendance and the rates at which they subsequently attended class. Data are analysed by students’ gender and levels in school; and attendance rates of students who did not complete the optional survey question on attitudes are compared with attendance rates of students (...) who answered the question. Although attitudes are but one of many complex factors that influence behaviours, university instructors can nurture and encourage positive attitudes towards the importance of class attendance as a means for minimizing the detrimental effects of student absences. (shrink)

Bluffing, a common and consequential form of competitive behavior, has been comparably ignored in the management literature, even though misleading one's rivals is suggested to be an advantageous skill in a multifaceted and highly competitive environment. To address this deficiency and advance scholarship on competitive dynamics, our study investigates the moral reasoning behind competitive bluffing and, using a simulated market-entry game, examines the performance effects of bluffing. Findings suggest that decision makers' views on the ethicality of bluffing competitors differ from (...) their beliefs on the ethicality of misleading other organizational stakeholders. Analysis also indicates that decision makers who view competitor bluffing as more ethical (less unethical) are more willing to engage in competitive bluffing. Finally, while bluffing is often thought to be an effective business practice, results show that in the context of repeated interaction, bluffing is not conducive to high levels of performance and, in fact, can have undesirable consequences. (shrink)

The self-interest paradigm predicts that unethical behavior occurs when such behavior benefits the actor. A recent model of lying behavior, however, predicts that lying behavior results from an individual''s inability to meet conflicting role demands. The need to reconcile the self-interest and role conflict theories prompted the present study, which orthogonally manipulated the benefit from lying and the conflicting role demands. A model integrating the two theories predicts the results, which showed that both elements — self benefit and role conflict (...) — influenced lying, separately and interactively. Additionally, the relative strength of the roles in conflict affected their level of influence. Theoretical and practical implications are discussed. (shrink)

In this paper, we examine the relationship between various Christian denominations and attitude and behavior regarding consumption of socially responsible products. Literature on the relationship between religiosity and pro-social behavior has shown that religiosity strengthens positive attitudes towards pro-social behavior, but does not affect social behavior itself. This seems to contradict the theory of planned behavior that predicts that attitude fosters behavior. One would therefore expect that if religiosity encourages attitude towards SR products, it would also increase the demand for (...) them. We test this hypothesis for four affiliations on a sample of 997 Dutch consumers, using structural equation modeling. We find that Christian religiosity, indeed, increases positive attitude towards SR products, except for the Orthodox Protestant affiliation. In accordance with the theory of planned behavior, attitude is found to increase the demand for SR products. We find no evidence of hypocrisy for any of the Christian denominations. (shrink)

Ethical disputes arise over differences in the content of the ethical beliefs people hold on either side of an issue. One person may believe that it is wrong to have an abortion for financial reasons, whereas another may believe it to be permissible. But, the magnitude and difficulty of such disputes may also depend on other properties of the ethical beliefs in question—in particular, how objective they are perceived to be. As a psychological property of moral belief, objectivity is relatively (...) unexplored, and we argue that it merits more attention. We review recent psychological evidence which demonstrates that individuals differ in the extent to which they perceive ethical beliefs to be objective, that some ethical beliefs are perceived to be more objective than others, and that both these sources of variance are somewhat systematic. This evidence also shows that differences in perceptions of objectivity underpin quite different psychological reactions to ethical disagreement. Apart from reviewing this evidence, our aim in this paper is to draw attention to unanswered psychological questions about moral objectivity, and to discuss the relevance of moral objectivity to two issues of public policy. (shrink)

Softlifting, or the illegal duplication of copyrighted software by individuals for personal use, is a serious and costly problem for software developers and distributors. Understanding the factors that determine attitude toward softlifting is important in order to ascertain what motivates individuals to engage in the behavior. We examine a number of factors, including personal moral obligation (PMO), perceived usefulness, and awareness of the laws and regulations governing software acquisition and use, along with facets of personal self-identity that may play a (...) role in the development of attitudes and therefore intentions regarding this behavior. These factors are examined across multiple settings expected to be pertinent to our survey respondents: home, work and school. Personal moral obligation and perceived usefulness are significant predictors of attitude across all settings. Past behavior is a significant predictor of intention across all settings, and a significant predictor of attitude in the home setting. We find evidence that awareness of the law causes a less favorable evaluation of softlifting in the school setting only, but has little effect in the home and work settings. As in previous studies, attitude is a significant predictor of intent. We do not find indications that one’s personal self-identity influences one’s attitude towards the behavior and the intention to perform it, except in the case of legal identity, where marginally significant effects are found in the work environment. (shrink)

Drawing on the Agency-Stewardship approach, which suggests that manager profile may range from the agent model to the steward model, this article aims to examine how important CEOs are to corporate social responsibility (CSR). Specifically, this exploratory study proposes the existence of a relationship between manager profile and CSR practices and that this relation is mediated by the perceived role of ethics and social responsibility. After applying a mediated regression analysis using survey information collected from 149 CEOs in Spain, results (...) show that those closer to the steward model are more inclined to attach great importance to ethics and social responsibility, and to implement CSR practices in their companies. Results also provide support for the suggested mediating effect. Thus, this article extends research in understanding top managers as drivers for CSR and suggests new ways to deal with this issue empirically. (shrink)

Decisions related to animal welfare standards depend on farmer’s multiple goals and values and are constrained by a wide range of external and internal forces. The aim of this paper is twofold, i.e., to develop a theoretical framework for farmers’ AW decisions that incorporates farmers’ goals, use and non-use values and to present an approach to empirically implement the theoretical framework. The farmer as a head of the farm household makes choices regarding production to maximize the utility of the household. (...) The overall utility of the farmer is determined by his multiple objectives. For the analysis of multi-objective problems, the multiple criteria decision - making paradigm provides an appropriate theoretical framework. However, theories from the field of social-psychology are needed to facilitate the identification of all relevant aspects in the decision making. The practical use of the conceptual framework is demonstrated using a simple numerical application of a multi-objective programming model. Two workshops were devoted to examining the scientific consistency and the practical usefulness of the approach. Implementing this approach will increase knowledge of the main factors and barriers that determine farmers’ decisions with regard to AW standards. This knowledge is relevant during the development of new AW concepts that aims to supply products that comply with above-legal AW standards for middle-market segments. (shrink)

Unlike behaviorism, cognitive psychology relies on mental concepts to explain behavior. Yet mental processes are not directly observable and multiple explanations are possible, which poses a challenge for finding a useful framework. In this article, I distinguish three new frameworks for explanations that emerged after the cognitive revolution. The first is called tools‐to‐theories: Psychologists' new tools for data analysis, such as computers and statistics, are turned into theories of mind. The second proposes as‐if theories: Expected utility theory and Bayesian statistics (...) are turned into theories of mind, describing an optimal solution of a problem but not its psychological process. The third studies the adaptive toolbox (formal models of heuristics) that describes mental processes in situations of uncertainty where an optimal solution is unknown. Depending on which framework researchers choose, they will model behavior in either situations of risk or of uncertainty, and construct models of cognitive processes or not. The frameworks also determine what questions are asked and what kind of data are generated. What all three frameworks have in common, however, is a clear preference for formal models rather than explanations by general dichotomies or mere verbal concepts. The frameworks have considerable potential to inform each other and to generate points of integration. (shrink)

This study applies a theoretical framework, the theory of reasoned action, to the examination of unethical decision making in job-related situations encountered by CPAs. A survey methodology was employed in which respondents were asked to use both self-reported and randomized response techniques for reporting unethical behavior. The results indicate that individuals are unwilling to accurately report either unethical behavior or intention, particularly in situations where there is no question as to the unacceptability of the action or the potential penalty as (...) presented in the AICPA Code of Professional Conduct. Implications for the accounting profession and research are discussed. (shrink)

Two related studies focused on the effects that a questionable supervisory conduct has on the endorsement and vulnerability of the supervisor, as well as on judgments of supervisory morality. Male and female undergraduate and graduate business students were asked to read the account of a personnel manager who violates employee confidentiality concerning certain personality test results, but who has had a previous record of increasing or decreasing productivity. The studies revealed varying patterns of leadership endorsement, vulnerability, and judgments of morality (...) following this questionable or unethical conduct as a result of the personnel's manager's record and the subjects' sex. (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)

In Amsterdam, the phenomenon of overcrowding is increasing, and tourism is one of the causes. Both the public debate and the municipal authorities are pointing to an increasing need for more expertise and knowledge regarding ways of achieving a healthy balance for various stakeholders. This article focuses on the stakeholder role of city residents and discusses their attitudes to tourists and tourism-related developments in their own neighbourhood and in the rest of the city. The term “attitude” can be divided into (...) three components: feeling, behaviour and thinking. The results of this study are based on both quantitative and qualitative fieldwork and on desk research. It can be concluded that, for the most part, residents have a positive attitude to tourists and tourism. Differences in attitude are mostly determined by the city district where respondents live and by personal feelings and thinking. Follow-up research in the coming years will examine the complexity of the issue of overcrowding in more depth. (shrink)

The Iowa Nutrient Reduction Strategy aims to reduce nutrient loads in waterways from nonpoint sources such as farm fields. Farmers’ voluntary adoption of soil and water conservation practices is crucial for achieving NRS goals. Although the Iowa NRS has been active since 2013, farmer participation and net pollutant reductions have been insufficient. Therefore, continued efforts to understand the motivations and barriers that underlie farmers’ conservation actions in a comprehensive and integrated manner are needed to improve outreach strategies, and research examining (...) the relationships among factors such as farmers’ self-efficacy, motivations, perceived economic pressure, and soil and water conservation practices adoption in row crop production systems is needed to inform that outreach. This research employed social cognitive theory and previous research around the conceptual category of “motivations” to inform the study of relationships between the dynamic precursors and later modifiers of farmers’ adoption of in-field nutrient management Best Management Practices. Data are from the 2014–2016 Iowa Farm and Rural Life Poll. Self-efficacy, collective efficacy, stewardship motivation, crop insurance, perceived economic pressure, age, and crop acres were important predictors of adoption. This research provides innovative insights for policymaking, extension agencies, and other researchers concerning the adoption of nutrient management practices. (shrink)

This study explores the rationality behind firms’ decision to admit or deny their involvement in bribery when responding to confidential surveys conducted by international agencies. Specifically, we posit that firms’ reluctance to provide accurate information about their engagement in bribery is at least to some extent contingent on certain situational factors. In other words, we claim that this behavior is context dependent. The paper uses the notions provided by the theory of planned behavior to understand the way in which the (...) corruption of the legal environment, the intensity of market competition, and identification risk influence firms’ decision to lie about their involvement in bribery. To test these notions, we use databases from the fifth wave of the EBRD-World Bank Business Environment and Enterprise Performance Survey, country-level data from the Kauffman Foundation and macroeconomic information from the World Bank database. We run ordinary least squares with geographic region-clustered standard errors on data from 30 countries and 6122 individual firms during the period 2012–2013. Consistent with our expectations, the results indicate that firms operating within more corrupt legal environments, facing more competition, and bearing a higher risk of being identified are less likely to deny their involvement in bribery. We conclude that not all firms have the same incentives to lie about their participation in bribery, and therefore, identifying the drivers of this heterogeneity may help policymakers better assess the reliability of bribery information collected through confidential surveys. (shrink)