This study examines the theory of planned behavior and the multidimensional ethics scale. Variables from both are included to determine which ones significantly correlate with student ethical behavioral intention in an academic setting. Using a survey, responses are collected from undergraduate business students from two southwestern universities in the United States using a scenario-based approach, looking at individual situations and group situations. SmartPLS was used to assess the results for four scenarios. From the theory of planned behavior, attitude was a (...) significant predictor of behavioral intention across all four scenarios while subjective norm was significant in one scenario. From the multidimensional ethics scale, moral equity and relativism were significant in one group scenario while moral equity and utilitarianism were each significant in an individual scenario. The findings indicate support for the use of the TPB and the MES when exploring ethics in an academic setting and for the need to study both individual and group situations. A discussion of the findings and implications is given. (shrink)

Today, technological implants to increase innate human capabilities are already available on the market. Cyborgs, understood as healthy people who decide to integrate their bodies with insideable technology, are no longer science fiction, but fact. The cyborg market will be a huge new business with important consequences for both industry and society. More specifically, cyborg technologies are a unique product, with a potentially critical impact on the future of humanity. In light of the potential transformations involved in the creation of (...) “superhuman” cyborgs, ethics must be a cornerstone of cyborg marketing decisions. Businesses need to take ethics into account, not only to ensure they behave ethically, as always, but also because ethics will be an important factor in buyers’ decisions in the emerging cyborg market. This is because the decision to become a cyborg is determined, among many other factors, by ethical judgment. Our research focuses on how the dimensions of the Composite Multidimensional Ethics Scale influence an individual’s decision to become a cyborg. To test our hypotheses, we surveyed a total of 1563 higher-education students in seven different countries. The results of the survey show that ethical judgment will be a keystone in individual cyborgization. Specifically, ethical dimensions explained 48% of the intention to use cyborg technologies. The ethical analysis showed that not all MES dimensions have the same influence on the ethical judgment regarding this decision. Egoism was the most influential dimension, while contractualism was the least. These findings have important implications for both academia and business. (shrink)

We revisit religiosity, gender, age, ethics education and experience as drivers of ethicality, while expanding prior research from Anglo-Saxon and Asiatic/Euro-Asiatic countries to a Latin European country, Portugal. We apply the Merchant instrument of attitudes towards earnings management, in a sample of Portuguese accounting students and alumni. We find no significant evidence of a positive association between religiosity and accountants’ judgments on earnings management. However, gender, age, education and experience are significant predictors of accountants’ judgments. The results are unchanged when (...) we control for the intent of earnings management. Females, older individuals and alumni judge accounting earnings management more harshly than males, younger individuals, and students. A higher level of accounting work experience induces accountants to judge accounting earnings management as a less ethically questionable practice. This finding is theoretically relevant because it underscores the necessity of taking people’s constraints in the workplace into consideration when studying ethical behavior in business contexts. The results are also practically relevant, as they highlight the importance of a systematic ethics education throughout the accountant’s life. (shrink)

This study investigates how Islamic religiosity affects ethical decision making. The study was conducted in the Malaysian workforce across the public and private sectors with a sample of N = 160. Five factors are tested to determine if they mediate the relationship between Islamic religiosity and ethical intention. These factors are: perceived importance of the ethical issue, moral judgment, ego strength, spiritual intention, and conscience. A parallel mediation design was chosen to test six hypotheses derived from the theoretical literature. The (...) findings indicate that only the variable conscience mediates the relationship between religiosity and ethical intention. This study gives insights into the role of Islam in ethical decision-making, especially for Muslims in Malaysia, an area which has limited exploration. More generally, it contributes to the ongoing discussion in the literature on the relationship between religiosity and ethical decision-making. (shrink)

This paper aims at investigating the perceived difference between ethics and IT ethics in college students. The study mainly investigates whether university students in the Middle East and their counterpart in the USA hold the same ethical values both in a traditional context and in an IT context. The study also investigates possible differences in students’ ethics considering their level of study and whether they have prior business ethics knowledge or not. Furthermore, the study controls for possible self-others bias in (...) students’ responses to ethical issues by addressing some ethical issues where the respondent is the subject of the issue and other ethical issues where someone other than the respondent is the subject of the issue. Questionnaires were administered to university students in the USA and in several Middle East countries. A total of 401 usable questionnaires were returned. The study found that both the USA and the Middle East students have statistically significant lower ethical intention scores when addressing ethical issues in an IT context compared to traditional non-IT context. This pattern was consistent regardless of the students’ level of study and their prior knowledge of business ethics, and taking into consideration self-others bias. Additionally, it was found that graduate students have higher IT as well as non-IT ethical intentions compared to undergraduate students, however, it was found that the students’ prior business ethics knowledge did not affect the students’ ethical intention scores. Self-other bias was found to act in opposite directions for ethical issues in an IT context compared to ethical issues in a traditional context. For ethical issues within IT-context, students were less strict with themselves while they were stricter with others. For ethical issues within traditional non-IT context, students were stricter with themselves, while they were less strict with others. Finally, the study found that while students both in the USA and in the Middle East disagree with unethical IT as well as non-IT conducts, the degree to which they disagree with the unethical behavior significantly differ, where USA students were found to be significantly stricter with their disagreement. (shrink)

Today, technological implants to increase innate human capabilities are already available on the market. Cyborgs, understood as healthy people who decide to integrate their bodies with insideable technology, are no longer science fiction, but fact. The cyborg market will be a huge new business with important consequences for both industry and society. More specifically, cyborg technologies are a unique product, with a potentially critical impact on the future of humanity. In light of the potential transformations involved in the creation of (...) “superhuman” cyborgs, ethics must be a cornerstone of cyborg marketing decisions. Businesses need to take ethics into account, not only to ensure they behave ethically, as always, but also because ethics will be an important factor in buyers’ decisions in the emerging cyborg market. This is because the decision to become a cyborg is determined, among many other factors, by ethical judgment. Our research focuses on how the dimensions of the Composite Multidimensional Ethics Scale influence an individual’s decision to become a cyborg. To test our hypotheses, we surveyed a total of 1563 higher-education students in seven different countries. The results of the survey show that ethical judgment will be a keystone in individual cyborgization. Specifically, ethical dimensions explained 48% of the intention to use cyborg technologies. The ethical analysis showed that not all MES dimensions have the same influence on the ethical judgment regarding this decision. Egoism was the most influential dimension, while contractualism was the least. These findings have important implications for both academia and business. (shrink)