This article begins with a review of the literature on the ethics of tax evasion and identifies the three main views that have emerged over the centuries, namely always ethical, sometimes ethical, and never or almost never ethical. It then reports on the results of a survey of HK and U.S. university business students who were asked to express their opinions on the 15 statements covering the three main views. The data are then analyzed to determine which of the three (...) viewpoints is dominant among the sample population. Although it was found that HK scores were significantly different from the U.S. scores, both HK and U.S. respondents were opposed to the view that tax evasion is always or almost always ethical. The strongest arguments justifying tax evasion were in cases where the government was corrupt, the tax system was unfair and unaffordable. The weakest arguments for justifying tax evasion were in cases where there was a selfish motive. The underlying cultural differences are further explored in hope of accounting for differing perceptions of ethics of tax evasion. Policy implications for increasing people’s awareness of ethics on tax evasion are also highlighted. (shrink)

Given the tremendous proliferation of student plagiarism involving the Internet, the purpose of this study is to determine which theory of ethical reasoning students invoke when defending their transgressions: deontology, utilitarianism, rational self-interest, Machiavellianism, cultural relativism, or situational ethics. Understanding which theory of ethical reasoning students employ is critical, as preemptive steps can be taken by faculty to counteract this reasoning and prevent plagiarism. Additionally, it has been demonstrated that unethical behavior in school can lead to unethical behavior in business; (...) therefore, correcting unethical behavior in school can have a positive impact on organizational ethics. To meet this objective, a content analysis was conducted on the written records of students formally charged with plagiarizing at a large West Coast university. Each case was classified according to the primary ethical reasoning that the student used to justify plagiarism. Results indicate that students predominately invoke deontology, situational ethics, and Machiavellianism. Based on these findings, specific recommendations are offered to curb plagiarism. (shrink)

This paper examines the role which organizational context factors play in individual ethical decision making. Two general propositions are set forth, examining the linkage between ethical work climate and decision making. An agenda for research and the potential implications of the study and practice of managerial ethics are then discussed.

We critique a series of recent papers in which Reidenbach and Robin developed a multidimensional ethics scale. Our critique raises four problems for the scale. First, it is not clear what the scale measures. Second, the semantic differential items used in the scale seem problematic. Third, the scale omits several important ethical rationales. Finally, no caveats accompany the scale to alert managers about its proper and improper use.

The purpose of this study is to investigate the effect of interpersonal influence on personal software piracy, also known as softlifting. A laboratory experiment with 54 subjects was conducted, in which each subject was told to participate in a software quality evaluation exercise. However, a ploy was carried out to measure the subjects intention in software piracy under different levels of group pressure and financial gains. The results are interesting. On the intention of softlifting, both group pressure and financial gains (...) are significant determinants. The interaction of group pressure and financial gains is also significant: when group pressure is toward pirating software, financial gains is not a relevant factor; whereas when group pressure is toward purchasing, financial gains becomes a dominant factor in softlifting intention. A further survey (with 216 college students from two public universities in Taiwan) designed to investigate the relationship between consumer susceptibility to interpersonal influence (Bearden et al., 1989) and softlifting intention/behavior. A path analysis demonstrated that normative influence was related to softlifting intention, yet information influence effect was marginal. The effect of normative influence on softlifting behavior was mainly mediated by softlifting intention. Implications are also discussed. (shrink)

Software piracy is a damaging and important moral issue, which is widely believed to be unchecked in particular areas of the globe. This cross-cultural study examines differences in morality and behavior toward software piracy in Singapore versus the United States, and reviews the cultural histories of Asia versus the United States to explore why these differences occur. The paper is based upon pilot data collected in the U.S. and Singapore, using a tradeoff analysis methodology and analysis. The data reveal some (...) fascinating interactions between the level of ethical transgression and the rewards or consequences which they produce. (shrink)