To understand the mechanism of boundary personnel opportunistic behaviors in collaborative R&D projects to reduce the risk of companies suffering from opportunism in collaboration. This study is conducted based on the context of collaborative R&D in the equipment manufacturing industry in Northeast China. This research mainly explored the mechanism of boundary personnel opportunistic intentions. Drawing on the theory of reasoned action, this study investigated the relationship between boundary personnel Guanxi, organizational loyalty, opportunistic attitudes, subjective norms, and intentions. In addition, this (...) research examined the moderating role of the degree of dependence on the collaborator. In total, 524 valid questionnaires were finally collected. The data analysis results suggested that Guanxi inhibits opportunistic attitudes and subjective norms. Organizational loyalty promotes opportunistic attitudes and subjective norms. Opportunistic attitudes and subjective norms positively predict intentions. Opportunistic attitudes mediate between organizational loyalty and opportunistic intentions. Opportunistic subjective norms mediate between Guanxi and opportunistic intentions. Opportunistic subjective norms also mediate between organizational loyalty and opportunistic intentions. Dependence on the collaborator positively moderates the relationship between opportunistic attitudes and intentions. Therefore, it can be argued that in collaborative R&D in the equipment manufacturing industry, the corporate could stimulate boundary personnel to build good Guanxi to eliminate opportunism. At the same time, companies should lead employees to show loyalty properly, which opportunism is not wise in collaborative R&D. Finally, enterprises should objectively understand and evaluate the dependence relationship between the two partners in collaborative R&D to adopt the right strategy. (shrink)

The literature on ethical behavior has called for studies that investigate the interaction between individual and contextual factors. This study examined whether moral identity interacts with ethical culture to predict unethical behavior at work and whether implicit and explicit moral identity affects unethical behavior distinctively. Our sample consisted of 238 participants who took part in an experiment involving an in-basket exercise that measured unethical behavior. Ethical culture was manipulated via a cover letter from a fictitious company’s CEO, and moral identity (...) was measured through a self-report scale and the Implicit Association Test (IAT). Findings indicate that implicit and explicit moral identity were negatively associated with unethical behavior and that organizational culture moderated the relationship between moral identity and unethical behavior. The results have theoretical and practical implications for understanding the interaction of predictors of unethical behavior by combining automatic and deliberate measures of moral identity with ethical culture. (shrink)

Prior research finds that firms with strong business ethics are less likely to be tax aggressive. Labor union is one of the key stakeholders influencing firm’s tax aggressive behavior, whereas the bargaining process between labor union and firms exhibits ethical dilemma. Although industry-wide labor union coverage is commonly used in prior study to explore the monitoring role of labor unions in constraining management’s aggressive financial and tax decisions of their associated firms, we argue that firm-specific labor unions, which represent a (...) different bargaining power of the employees, do play an important role in determining firms’ tax ethical decisions. Specifically, we examine whether and how the firm-specific labor union coverage impacts firms’ tax aggressiveness decisions over and above industry-wide labor union coverage. We hypothesize and find that firm-specific labor unions influence the associated firms to be more tax aggressive, which results in higher levels of residual cash flows. We also find that industry-wide labor unions influence the associated firms to be less tax aggressive, which is consistent with prior findings. We perform further analyses and find that the results are more pronounced for the firms with greater industry-wide labor unions representation. These results demonstrate that the inclusion of and interaction between the firm-specific and industry-wide labor unions matter in determining corporate’s tax aggressiveness decisions, which highlight firm’s ethical perplexity between tax savings and social commitments. (shrink)

While a corporate ethics program is expected to reduce employees’ unethical behavior, understanding the effects of the ethics program elements on reducing the unethical behavior is a crucial issue. This study aims to explore how a corporate ethics program with multiple control elements, including punishment, monitoring, internal reporting, code of ethics, ethics support service and ethics training, influence employees’ threat appraisal process, coping appraisal process and unethical behavior at workplaces. The data to verify proposed research hypotheses were collected by administering (...) questionnaire survey on four autonomous government organizations in Bangladesh. Research findings show that only punishment and monitoring have significantly negative relationships with unethical behavior. Monitoring and internal reporting have significantly positive relationships with threat appraisal. The code of ethics, ethics support service and ethics training are associated positively with coping appraisal. The mediation results reveal that coping appraisal mediates the relationship between ethics program elements and unethical behavior; but the mediation effects of threat appraisal are not significant. This study provides valuable insights into how a corporate ethics program with multiple control elements reduces employees’ unethical behavior as well as how employees’ threat and coping appraisal processes are related to the corporate ethics program and unethical behavior in organizations. (shrink)

Business and Society Review, Volume 127, Issue 1, Page 69-96, Spring 2022.