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  1. When idealists evade taxes: the influence of personal moral philosophy on attitudes to tax evasion – a Lebanese study.Yusuf M. Sidani, Abdul Jalil Ghanem & Mohammed Y. A. Rawwas - 2014 - Business Ethics: A European Review 23 (2):183-196.
    This paper explores attitudes regarding tax evasion and the relationship between personal moral philosophy and such attitudes in a weak tax environment. The results confirm the multidimensionality of tax evasion attitudes. Idealism was negatively related to self-interest tax evasion attitudes while relativism was positively related to such attitudes. Idealism was also positively related to tax evasion attitudes stemming from concerns about the justice of the tax system. Idealists in a weak tax environment seemingly go through a cognitive reframing process where (...)
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  • What is the CSR’s Focus in Healthcare?Fabrizio Russo - 2016 - Journal of Business Ethics 134 (2):323-334.
    The concept of corporate social responsibility has been the subject of several academic contributions, but in the health sector the development of an interest in this subject is very recent. Although many practices in healthcare are already socially responsible, progressing from a series of socially responsible behaviours to a socially responsible organization entails a more consolidated awareness of the health sector’s mission and the needs of its participants. In this paper, we will review the different studies published that address the (...)
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  • Exploring the relationship between employees’ CSR perceptions and intention to emigrate: Evidence from a developing country.Sonja Grabner-Kräuter, Robert J. Breitenecker & Festim Tafolli - 2020 - Business Ethics, the Environment and Responsibility 30 (3):87-102.
    This study contributes to the burgeoning research on corporate social responsibility (CSR) at the individual level of analysis, in a hitherto largely neglected developing country context. Using survey information collected from 297 employees in public and private enterprises in Kosovo, this study examines how and to what extent employees’ perceptions of their employer's CSR activities are associated with their intention to emigrate. Applying a needs‐based framework, this research provides evidence that employees’ perceptions of CSR are positively related to the meaningfulness (...)
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