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The purpose of this paper is to examine the effects of length of service and ethical ideologies on cognitive moral development (CMD) and ethical behavioral intentions among public sector tax auditors in Brazil.

The research data were collected via survey questionnaires from a sample of 625 auditors who work for the Brazilian tax authority. Participants voluntarily complete an online instrument which included three scenarios with context-specific moral dilemmas, questions about the specific scenarios and an ethics position questionnaire. Multinomial logistic and ordinary least squares regressions were used to analyze the data.

The findings reveal that public sector tax auditors with shorter length of service are more likely to be at higher stages of moral development; relativistic ideology among public sector auditors is positively associated with more lenient ethical behavioral intention; idealistic ideology among public sector auditors is positively associated with stricter ethical behavioral intention; public sector auditors classified as absolutists are stricter in their ethical behavioral intentions; and public sector auditors classified as absolutists with length of service between 5 and 15 years are more likely to be at higher stages of moral development when compared to public sector tax auditors with longer length of service.

To the best of the authors’ knowledge, the study is one of the first studies that attempt to understand the effects of length of service and ethical ideology on CMD and ethical behavioral intention among public sector auditors. Additionally, it examines these issues in the context of Latin America.

The purpose of this chapter is to suggest a genealogy of the concept of information beyond the 20th century. The chapter discusses how the concept of information culture might provide a way of formulating such a genealogic strategy. The chapter approaches this purpose by providing a general narrative of premodern information cultures, examining works on early-modern scholars and 18th century savants and discussion of what seems to be a Foucauldian rupture in the conceptualization of information in 19th century England. The findings of the chapter are situated in the thinking that a genealogy of information would reveal that information had specific purposes in specific settings.

The purpose of this paper is to investigate the effect of ethical ideologies on ethical judgments of future Malaysian accountants in general situations and based on the legality of the situations. The examination covers the relationships of both the specific ethical dimension (i.e. idealism and relativism) and the specific categories of ideology (i.e. absolutist and subjectivist) on ethical judgments.

Using a questionnaire survey that comprises Ethical Position Questionnaire and ethical dilemma vignettes, 396 usable responses were received. In achieving the objectives, multivariate analysis of variance, correlations and univariate analysis of variance were performed.

The study discovered a significant impact of ethical ideology on judgments regardless of the legality of the cases. In addition, the study found a significant positive and negative impact of idealism and relativism, respectively, on ethical judgment. Moreover, the study reported that absolutists are stricter whilst situationists are more lenient in making ethical judgments compared to other ideologies.

The present study investigated the effect of ethical ideologies on ethical judgment, in general, as well as the effect on ethical judgment based on the legality of the ethical dilemma. This study also considered the effect of the two dimensions of ethical ideology – idealism and relativism – on ethical judgment and captured the four categories of ideology based on the taxonomy of ethical ideologies.

This study aims to investigate the applicability of ethical ideologies reflected by two dimensions of moral idealism and relativism, together with social norms, to the context of digital piracy.

This study used data from a survey of college students and conducted a series of hierarchical regression analyses.

This study found that digital piracy intention was dissimilar among four different ethical groups. Injunctive norm was a critical factor that affected internet users’ intention of digital piracy, yet it was valid only for situationists and absolutists. For subjectivists and exceptionists, individual differences represented by ego-involvement and past experience of digital piracy played a more critical role than social norms in explaining digital piracy intention.

This study is the first attempt to apply the dimensions of moral idealism and relativism to the context of digital piracy. Thus, it suggests that more tailored approaches are recommended to reduce digital piracy for internet users’ varied ethical ideologies.

The paper aims to investigate pro-social behaviour of Italian consumers during the decision-making process of buying food produced in lands confiscated from Mafia-type organisations. This is assumed as a form of buycotting, thus as an ethical purchasing choice to contribute to social change.

Data from 339 interviews were elaborated with a cluster analysis. The difference between groups was confirmed using MANOVA, whereas the multivariate multiple regression analysis was carried out to assess the difference between clusters.

Three types of consumer groups are identified: absolutists, exceptionists and subjectivists. Coherent with previous studies, findings also highlight the relevance of information acquisition and of the self-effectiveness perception as key factors to stimulate pro-social behaviours.

With a social marketing perspective, the paper offers useful suggestions to promote political consumerism as a critical choice to contribute to fight against Mafia-type organisations and to spread a culture of lawfulness.

Cameralism, as a set if ideas, refers to a system of “sciences” whose professors, during the seventeenth and eighteenth centuries, recorded and attempted to extend and improve administrative practices to serve the absolutist monarchs of Germany and Austria. This article examines some of the major themes of cameralist political and social thought. Particular attention is paid here to cameralist writings about the nature of the state, the value of science, and the power of the executive. It is concluded here that the cameralists sounded themes that continue to resonate in much of modern American public administration, but that these themes may not be as relevant to a constitutional republic as they were to the absolutist regimes of Germany and Austria.

With business becoming more international, marketers need to understand the ethical beliefs of foreign consumers because of their effect on the outcomes of market expansion strategies. The ethical judgments of US consumers have been examined, but few studies have investigated similar attitudes in foreign‐national settings. To understand the various types of consumer ethics, this exploratory study classifies ethical beliefs by linking Hofstede’s cultural taxonomy to personality and ethics. This classification is achieved by comparing ethical judgments of consumers from eight different countries the USA, Ireland, Austria, Egypt, Lebanon, Hong Kong, Indonesia, and Australia. Labels for the emergent cultural personality types are also developed. Strategic implications for marketers are then discussed.

It is argued that ethical ideology espoused by an individual provides the framework within which individuals contemplate the issues and determine the right way to behave. This paper aims to report the findings of a study designed to examine the ethical orientations of managers.

This study was conducted on a sample of 175 managers and was drawn from 12 large manufacturing organizations in the state of Punjab, India, using Forsyth's ethics position questionnaire.

It was found that the large majority of managers were situationists and only a small percentage were absolutists.

The sample in this study is restricted to large manufacturing enterprises only and reports espoused values only.

An understanding of the value orientations of managers is valuable for business representatives from other cultural contexts when working with their Indian counterparts. It is also a useful input in establishing organisational strategies for management development and training for expatriate assignments and leadership roles.

The author is of the belief that, at the present time, this is the largest study of personal ethical orientations of practising managers in the manufacturing sector in Punjab, India. It adds to the work done by various researchers into ethical beliefs and values of managers in various cultural contexts.

The ethical orientations of two cohorts of officers in a large state police organization were identified using an ethical orientation questionnaire that measures scales of idealism and relativism. Cohort 1 was measured during the recruit academy and after one year on the job. Cohort 2 was measured at one year on the job and two years. This research examined the ethical orientations of these two cohorts, the ethical orientation differences between the two cohorts and characteristics associated with those differences. There were significant differences in the ethical orientations of Cohort 1 officers between the first and second measurement. New recruits tend toward the idealistic ethical dimension more than one‐year officers. One‐year officers tend more toward the relativistic ethical dimension than new recruits. Similar but non‐significant differences were found in Cohort 2.

The constructs of relativism and absolutism have a significant role to play in the development of ethical theory; however, they are commonly simplified in their depictions and are philosophically more complex than we give them credit for. The purpose of this paper is to undertake an in‐depth examination of ethical relativity and ethical absolutism before concluding with a discussion of which research implications warrant further investigation.

A descriptive, historical, anthological approach has been taken.

Ethical relativism is regrettably subject to a proliferation of related terminology and, in many instances with different meanings ascribed to similar terms. In addition, ethical relativity appears to attract different research perspectives that are heavily dependent on their academic origins. A clear distinction needs to be made between ethical and situational relativity. It is suggested that relativism is present in the process of moral justification and that ethical relativism should be analyzed from three levels: the individual level, the role and group level, and the cultural levels. The over‐riding objection to ethical relativism rests on the consequences of accepting relativism, which undermines the existence and strength of global moral standards and the inherent positioning of ethical absolutism. Absolutism does not deny the existence of multiple moral practices evident around the world, but proposes that variations in ethical actions could still be rooted in common universal moral standards based on our requirements as human beings and the necessities of long‐term survival.

The ensuing discussions of relativism and absolutism open up a rich vein of research opportunities and suggest caution is required in regard to research methodologies. From a methodological perspective, care needs to be taken. For example, using hypothetical ethical dilemmas that are often unrelated to a specific industry or cultural setting has resulted in many researchers observing situational relativity rather than true ethical relativity.

This paper specifically examines whether there are differences in underlying and basic moral standards even though similarities in ethical behaviour have been determined, or whether differing ethical actions could, as the absolutists believe, originate from common universal standards despite apparent differences in perceptions and actions across cultures.