The relationship between unethical peer behavior and observers’ unethical behavior traditionally has been examined from a social learning perspective. We employ two additional theoretical lenses, social identity theory and social comparison theory, each of which offers additional insight into this relationship. Data from 600 undergraduate business students in two universities provide support for all the three perspectives, suggesting that unethical behavior is influenced by social learning, social identity, and social comparison processes. Implications for managers and future research are discussed.

This study examines the impact of the strength of an accounting firm's ethical environment on the quality of auditor judgment, across different levels of audit expertise. Using a 2 × 2 full factorial 'between subjects' experimental design, with audit managers and audit seniors, the impact of different levels of strength of the ethical environment on auditor judgments was assessed with a realistic audit scenario, requiring participants to make judgments in respect of an inventory writedown. Based on prior research, and as (...) hypothesized, participants possessing greater auditing experience made higher quality technical judgments. While there were no significant differences between the quality of audit judgments made by participants in the stronger ethical environment, over-all results indicate that managers are more sensitive to differences in the strength of the ethical environment than seniors. This is consistent with the hypothesis, and with prior research which suggests that the impact of the code will only be significant if it has been bilaterally internalized by individuals. This has important implications for accounting firms and regulators, given that the International Standard on Quality Control 1, requires the communication and reinforcement of ethical principles as part of firms' quality control processes. It suggests that firms will need to carefully consider the means by which they communicate and reinforce ethical principles, as it is possible to differentially impact auditors of different rank. (shrink)

Despite its long tradition in social psychology, we consider that Cognitive Dissonance Theory presents serious flaws concerning its methodology which question the relevance of the theory, limit breakthroughs, and hinder the evaluation of its core hypotheses. In our opinion, these issues are mainly due to operational and methodological weaknesses that have not been sufficiently addressed since the beginnings of the theory. We start by reviewing the ambiguities concerning the definition and conceptualization of the term cognitive dissonance. We then review the (...) ways it has been operationalized and we present the shortcomings of the actual paradigms. To acquire a better understanding of the theory, we advocate a stronger focus on the nature and consequences of the cognitive dissonance state itself. Next, we emphasize the actual lack of standardization, both in the ways to induce cognitive dissonance and to assess it, which impairs the comparability of the results. Last, in addition to reviewing these limits, we suggest new ways to improve the methodology and we conclude on the importance for the field of psychology to take advantage of these important challenges to go forwards. (shrink)

This study investigates the large French fair trade (FT) market and the importance of FT coffee within it, in an attempt to identify some general features of FT consumers. On the basis of 7,587 transactions, the authors abo determine the impact of FT characteristics on customer behavior. The main result is somewhat surprising: FT coffee purchases seem to involve a temporary commitment as FT coffee consumers appear less loyal than traditional coffee consumers. The authors derive some business and academic implications.

Increase or decrease in subsequent action following a low-cost act of support for a cause can be predicted from both commitment theory and the slacktivism effect. In this paper, we report on three studies that tested type of motivation as a moderator of the effect of an initial act of support [wearing a badge and writing a slogan ] has on support for blood donation. Small-scale meta-analysis performed on data from the three studies shows that activating prosocial motivation generally leads (...) to greater support for the cause after an initial act of support compared to the control condition, while the effect from impression-management motivation can either be negative or null. (shrink)