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1 – 10 of 843Yafei Zhang, Li Chen and Ming Xie
Drawing on the moral foundations theory (MFT), we examine what nonprofit organizations (NPOs) discuss and how NPOs engage in gun-related issues on Twitter. Specifically, we…
Abstract
Purpose
Drawing on the moral foundations theory (MFT), we examine what nonprofit organizations (NPOs) discuss and how NPOs engage in gun-related issues on Twitter. Specifically, we explore latent topics and embedded moral values (i.e. care, fairness, loyalty, authority, and sanctity) in NPOs’ tweets and investigate the effects of the latent topics and moral values on invoking public engagement.
Design/methodology/approach
Data were retrieved by the Twint Python and the rtweet R packages. Finally, 5,041 tweets posted by 679 NPOs were analyzed via unsupervised topic modeling and the extended moral foundations dictionary (eMFD). Negative binomial regression analysis was employed for statistical analysis.
Findings
NPOs’ engagement in gun-related issues mainly focuses on laws and policies, calling for action and collaborations, and school safety. All five moral foundations are more salient in the cluster of laws and policies. When NPOs discuss the above-mentioned three topics, the public is less likely to like or retweet NPOs’ messages. In contrast, NPOs’ messages with the sanctity foundation are most likely to receive likes and retweets from the public. The fairness foundation interacts with Cluster 3 of school safety on the number of likes.
Originality/value
This study enhances the understanding of gun-related social media discussions by identifying the crucial involvement of NPOs as major stakeholders. In addition, our study enriches the existing literature on NPOs’ social media communication by including moral values and their moral-emotional effects on public engagement. Finally, our study validates the eMFD dictionary and broadens its applicability to gun-related topics.
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Ayesha Masood, Qingyu Zhang, Nidhi Singh, Bhatia Meena and Mirko Perano
Grounded in the framework of social learning theory (SLT), the current study explores the impact of leaders’ unethical proorganizational behavior (UPB) on their subordinates’…
Abstract
Purpose
Grounded in the framework of social learning theory (SLT), the current study explores the impact of leaders’ unethical proorganizational behavior (UPB) on their subordinates’ self-management and moral self-efficacy, which, in turn, affect knowledge hiding and sharing among followers. This study aims to examine how instrumental thinking influences the relationship between leader UPB and subordinate behaviors, shaping knowledge sharing and hiding.
Design/methodology/approach
Using a longitudinal approach, this research uses a two-wave data collection strategy with a one-month interval. The study cohort comprises 378 employees drawn from technology service firms situated in China.
Findings
Empirical findings confirm that leader UPB is linked to increased follower self-management and knowledge hiding, as well as reduced moral self-efficacy. Instrumental thinking moderates these effects, amplifying knowledge hiding and diminishing moral self-efficacy while reducing knowledge sharing.
Research limitations/implications
The study contributes to the existing literature on UPB by offering insights into the distinct consequences of leader UPB on knowledge-related behaviors of followers. Furthermore, the exploration of employees’ instrumental thinking in the context of leader UPB underscores the strategic manipulation of knowledge to fulfill individual goals, thereby enriching the underpinnings of the SLT. The study underscores the imperative for organizations to grasp the implications of UPB and underscores the necessity for stringent ethical frameworks to mitigate its deleterious impact.
Practical implications
The study contributes to the existing literature on UPB by offering insights into the distinct consequences of leader UPB on knowledge-related behaviors of followers. Furthermore, the exploration of employees’ instrumental thinking in the context of leader UPB underscores the strategic manipulation of knowledge to fulfill individual goals, thereby enriching the underpinnings of the SLT. The study underscores the imperative for organizations to grasp the implications of UPB and underscores the necessity for stringent ethical frameworks to mitigate its deleterious impact.
Originality/value
The present study addresses a gap in the current literature by elucidating the multifaceted outcomes of leaders’ UPB on paradoxical behaviors related to knowledge sharing and hiding among followers. This nuanced examination underscores the need to comprehend the intricate contingencies that accentuate the effects of UPB, particularly in the realm of leadership dynamics. Grounded in SLT, this study delves into leadership dynamics and ethical decision-making.
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Kinley Wangchuk, Leanne J. Morrison, Glenn Finau and Sonam Thakchoe
The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to…
Abstract
Purpose
The purpose of this paper is to elucidate the moral dimensions of accounting by examining the case of Gross National Happiness (GNH) in Bhutan, and to propose a new approach to accounting that is grounded in the Buddhist principle of the Middle Path. This approach aims to promote well-being and happiness, contrasting with traditional accounting practices.
Design/methodology/approach
The paper outlines the core concepts of the Middle Path theory and GNH. The authors first problematise the role of traditional accounting in the well-being and happiness project. The authors explore accountability from the Middle Path perspective, which is a key aspect of Buddhist philosophy. Using the concept of Middle Path accountability and GNH in practice, the authors then examine accounting in terms of the four “immeasurable moral virtues” (tshad med bzhi) of the Middle Path. The authors conclude by highlighting the value of the Middle Path for conceptualising accountability and emancipating contemporary accounting from its ethical and theoretical constraints.
Findings
This paper compares the application of traditional accounting and accountability with the Middle Path and GNH practices. The authors find that ethical discourses in traditional accounting and accountability are not compatible with the values of the Middle Path, thereby limiting the scope of accounting and accountability. This constraint is overcome by introducing four “immeasurable moral virtues” (tshad med bzhi) of Buddhism, which promote spiritual development (wisdom) to replace the existing ethical strands of traditional accounting and accountability to support the well-being and happiness project.
Research limitations/implications
The study is limited to the review of concepts in GNH and Buddhist philosophy. More empirical studies in different contextual settings could increase understanding of how the practice of Middle Path and GNH could drive the project of well-being and happiness through accounting.
Practical implications
The paper seeks to contribute to the operationalisation of GNH in organisation by framing social and well-being accounting grounded in the Middle Path theory. The authors also seek to clarify the role of accounting as a social and moral practice.
Social implications
Situated within the fields of social and moral accounting, the paper seeks to elevate the potential role of accounting in the promotion of well-being and happiness of people and other sentient beings. By applying four moral virtues of love, compassion, appreciative joy and equanimity in accounting, the authors seek to enhance the role of accounting that could potentially reduce poverty, social inequity, corruption and promote harmony and cultural well-being.
Originality/value
This study undertakes a conceptual integration of the GNH and Middle Path philosophy to understand the theoretical and ethical implications of traditional accounting and accountability. This contribution to the literature expands the possibilities of accounting and accountability on social and well-being accounting by introducing the Middle Path and GNH concepts.
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Hao Chen, Jiaying Bao, Jiajia Wang and Liang Wang
Based on the moral licensing theory, this study aims to reveal the mechanism of self-sacrificial leadership inducing abusive supervision from two paths of leader moral credit and…
Abstract
Purpose
Based on the moral licensing theory, this study aims to reveal the mechanism of self-sacrificial leadership inducing abusive supervision from two paths of leader moral credit and leader moral credential. At the same time, it also discusses the moderating effect of leader behavioral integrity on the two paths.
Design/methodology/approach
In this study, 434 employees and their direct leaders from six Chinese companies were investigated in a paired survey at three time points, and the empirical data was analyzed using Mplus 7.4 software.
Findings
Self-sacrificial leadership has a positive effect on leader abusive supervision through the mediating role of leader moral credit and leader moral credential. In addition, this study also finds that leader behavioral integrity is the “gate” for self-sacrificial leadership to promote abusive supervision, and the leader behavioral integrity has a moderating effect on the process of self-sacrificial leadership influencing on leader moral credit and leader moral credential.
Originality/value
This study explores the evolution of self-sacrificial leadership from “good” to “bad” from the perspective of moral licensing and broadens the research on the mechanism and boundary conditions of self-sacrificial leadership. At the same time, it also provides important reference value for preventing the negative effects of self-sacrificial leadership in organizations.
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Lum Çollaku, Arbana Sahiti Ramushi and Muhamet Aliu
This study aims to examine the relationship between selfishness, moral justification and intention to fraud among accounting certified professionals. It focuses on the role of…
Abstract
Purpose
This study aims to examine the relationship between selfishness, moral justification and intention to fraud among accounting certified professionals. It focuses on the role of moral justification in explaining the link between selfishness and intention to fraud.
Design/methodology/approach
Data were collected with the help of a structured questionnaire. The final sample includes 240 accounting certified professionals. To test the hypothesized model in this study, IBM AMOS ver26 was used to perform the structural equation modeling.
Findings
The results of this study show that selfishness has no direct impact on the intention to commit fraud. However, selfishness does have a positive impact on moral justification. Furthermore, the study found that moral justification mediates the relationship between selfishness and fraud intention.
Practical implications
This study provides important implications for accounting firms and other organizations and recommends that they implement the necessary practices to reduce the fraudulent intentions of certified accounting professionals while simultaneously reducing selfishness and moral justification.
Originality/value
This research is among the few studies in the accounting field that address the mediating role of moral justification in the relationship between selfishness and fraud intention among certified accounting professionals.
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Zhixing Xu and Dong Ju
This study investigates the benefits of ethical leadership behaviors for leaders themselves and the underlying mechanisms and boundary conditions of this effect.
Abstract
Purpose
This study investigates the benefits of ethical leadership behaviors for leaders themselves and the underlying mechanisms and boundary conditions of this effect.
Design/methodology/approach
Using a multi-time and multi-source survey design, data was collected from both leaders and subordinates across three waves.
Findings
Ethical leadership behavior was found to be positively associated with the leader’s moral pride, resulting in the leader’s higher in-role performance and perceived manager effectiveness. The effect of ethical leadership behavior was moderated by core self-evaluation (CSE), such that low-CSE leaders benefit more from these behaviors.
Practical implications
Organizations should encourage ethical leadership behaviors and educate leaders to develop moral pride from conducting these behaviors. Leaders with low CSEs can enhance their in-role performance and overall effectiveness by taking pride in their ethical leadership behaviors.
Originality/value
The field of study on ethical leadership has predominantly focused on the positive outcomes for recipients, yet it is imperative to examine the self-benefits for leaders as well. This study drew upon affective events theory to posit that ethical leadership behaviors generate moral pride in leaders, leading to improved work-related attitudes and performance outcomes.
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Ethical leadership has been recognized as a critical factor in encouraging employees’ moral voices. This study offers a dual-route model to understand this process. The boundary…
Abstract
Purpose
Ethical leadership has been recognized as a critical factor in encouraging employees’ moral voices. This study offers a dual-route model to understand this process. The boundary conditions of these two routes are discussed herein.
Design/methodology/approach
The data originate from a multiwave, multisource survey study of 212 leader–subordinate dyads in Taiwan drawn from a variety of industry sectors.
Findings
The findings validate both the cognitive (moral efficacy) and affective (affective attachment) pathways from ethical leadership to moral voice, influenced by the organizational factor of political climate. While the moral efficacy pathway is more pronounced in a situation of weak political climate, the affective attachment pathway remains effective regardless of the climate’s strength.
Practical implications
Managers need to identify if their organization prioritizes rational professionalism or interpersonal affection. In the former case, they should focus on the learning effects of ethical leadership. Conversely, in the latter, the emphasis should be on the leader-subordinate relationship. Doing so optimizes the effectiveness of ethical leadership in growing moral voices.
Originality/value
Considering both cognitive and affective routes from ethical leadership to moral voice could integrate social learning theory (SLT) and social exchange theory (SET). Identifying factors influencing these two routes resonates with the leader–situation interaction perspective. This research deepens the understanding of ethical leadership's effects on encouraging and protecting employee moral voice.
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Tingting Liu, Danping Shao, Yulei Li, Chang-E Liu and Wei He
Despite an emerging interest in constructive deviance, the exploration of its antecedents is still limited, particularly from an ethical perspective. This study aims to uses moral…
Abstract
Purpose
Despite an emerging interest in constructive deviance, the exploration of its antecedents is still limited, particularly from an ethical perspective. This study aims to uses moral disengagement theory to investigate how team identification, moral justification and team environmental instability interact to affect employee constructive deviance.
Design/methodology/approach
With survey data collected in two waves from 315 employees of 49 work teams in five service companies in China, this study develops four hypotheses and tests them through hierarchical linear model.
Findings
The survey results support the complete mediating effect of moral justification on the positive impact of team identification on constructive deviance. They also confirm the moderating effect of environmental instability on the relationship between team identification, moral justification and constructive deviance.
Originality/value
This study explores the sources of constructive deviance at team level from the ethical decision-making perspective and reveals the mechanism and contingency factors in the relationship between identity and constructive deviance. In practice, the study findings imply that managers should encourage their employees to cultivate their identification with their team and align their moral justification with the team’s norms especially when the team faces turbulent environment.
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The purpose of this study is to investigate the role of consumers’ moral preferences between moral and economic benefits and consumers’ moral and rational behaviour intentions…
Abstract
Purpose
The purpose of this study is to investigate the role of consumers’ moral preferences between moral and economic benefits and consumers’ moral and rational behaviour intentions based on moral decision-making models of previous studies.
Design/methodology/approach
Respondents were asked to answer a questionnaire measuring moral and economic benefits, consumers’ moral preferences and moral and rational behaviour intention after reading a stimulus describing imaginary fashion brand A’s unethical activities.
Findings
Moral and economic benefits directly and significantly affect moral and rational behaviour intention. Homo economicus evoked by an economic benefit had a negative effect on moral behaviour intention.
Research limitations/implications
This study focused only on a moral benefit and an economic benefit as factors evoking consumers’ moral preferences. This study was also conducted only in a Korean context and considered a specific industry. In future research, the results of this study should be extended to design the “possibility of punishment” to encourage moral behaviour by discouraging the effect of homo economicus. The results have implications for companies such as social enterprises and charities that want to promote consumers’ moral behaviour.
Originality/value
This study provides evidence on why ethical consumers do not always make ethical decisions by confirming that homo economicus has a significant influence on not only rational behaviour intention but also moral behaviour intention.
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Eugine Tafadzwa Maziriri, Brighton Nyagadza and Tafadzwa Clementine Maramura
This study aims to investigate how social entrepreneurial role models influence social entrepreneurial self-efficacy, social entrepreneurial intent and social entrepreneurial…
Abstract
Purpose
This study aims to investigate how social entrepreneurial role models influence social entrepreneurial self-efficacy, social entrepreneurial intent and social entrepreneurial action, with moral obligation as a moderator.
Design/methodology/approach
A cross-sectional survey of 261 pupils in the South African province of the Eastern Cape was used in the research study. Structural equation modeling was used to test hypotheses.
Findings
The research revealed that having social entrepreneurial role models has a positive impact on both social entrepreneurial self-efficacy and social entrepreneurial intent. In addition, a connection was found between social entrepreneurial intent and entrepreneurial action. The influence of moral obligation was found to be a positive and a significant moderator. Moreover, the association between social entrepreneurial role models and social entrepreneurial intent was mediated by social entrepreneurial self-efficacy.
Research limitations/implications
The findings are not generalizable to nonstudent samples because students constituted the sample for gathering data. Future study therefore requires considering nonstudents to generalize the outcomes. This research should be replicated in other South African provinces and other developing countries for comparative outcomes.
Practical implications
Since social entrepreneurial role models have been practically linked to social entrepreneurship intent and entrepreneurial efficacy, understanding the factors that influence student’s decision to start a social enterprise is critical in South Africa to develop targeted interventions aimed at encouraging young people to start new businesses. Policymakers, society and entrepreneurial education will all benefit from the findings.
Originality/value
This study contributes to bridging the knowledge gap as it investigates how social entrepreneurial role models influence social entrepreneurial self-efficacy, social entrepreneurial intent and social entrepreneurial action, with moral obligation as a moderator. Encouraging social entrepreneurship among South African youth would also help address societal issues. This is a pioneering study in the context of an emerging economy such as South Africa, where social entrepreneurship is so integral.
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