Search results

This study uses structural equation modeling to examine the influence of academic motivation on reported prior cheating behavior, neutralization tendencies, and likelihood of future cheating among accounting majors. It also investigates the impact of prior cheating on neutralization of cheating behaviors and the likelihood of future cheating, as well as the potential mediating effects of neutralization on future cheating behavior. Our results support differentiation of the theoretical constructs within the specified process model, and also show significant positive associations between an amotivational orientation and prior cheating, neutralization, and the likelihood of future cheating.

This study aims to examine the cheating behaviour among accounting students in terms of the extent of neutralization of cheating and the effectiveness of deterrents to cheating of cheaters and non-cheaters. It also aims to examine the differences in the cheating behaviour between males and females of cheaters and non-cheaters groups.

Using a questionnaire survey on academic dishonesty developed by Haines et al. (1986) which was administered to accounting students, 435 usable responses were obtained and analysed using Statistical Package for the Social Sciences. In achieving the objectives, mean score, standard deviation and independent sample t-tests were performed.

The results on the extent of cheating neutralization revealed that cheaters have significantly greater excuses to cheat than the non-cheaters. In addition, males have greater neutralization for cheating than females. In terms of the effectiveness of the deterrent to cheating measures, there were significant differences between cheaters and non-cheaters on the effectiveness of two deterrents to cheating measures. The comparison between males and females reveals significant differences between the two genders for cheating neutralization as well as the three cheating deterrents for both cheaters and non-cheaters groups.

The present study does not only investigate the differences in the cheating behaviour between cheaters and non-cheaters in terms of neutralization and deterrents to cheating but also provides evidence on the cheating attitude based on gender.

The worst scandals of the world's top companies have turned the attention of researchers towards the function of academic institutions in ethical training of future business leaders because the issue of dishonest behaviour of students becomes very severe, when they exercise the same practice at their place of work. Therefore, the understanding of the factors that affect student's decisions to engage in academic dishonesty is important for academic institutions, in order to reduce its occurrence. The purpose of this paper is to investigate the influence of individual factors, situational factors and ethical factors on academic dishonesty behaviour of students in Pakistan.

A questionnaire‐based field survey was conducted with 500 students across four universities in Pakistan.

It has been found that individual, situational and ethical factors affect on rationalisation of academic dishonesty and this rationalisation shapes actual conduct of academic dishonesty. Moreover, lack of well‐defined policies of the academic dishonesty in higher education is a major determinant of academic dishonesty among students.

The results provide a strong implication for academics. By discouraging such behaviour, academic institutions can help ensure the integrity of the degrees they offer, and help to level the fair grade competition among students.

The research provides a profound investigation of individual, situational and ethical factors as predictors of students’ academic dishonesty. The study is pioneering in its nature to explore two common forms of academic dishonesty, i.e. plagiarism and dual submission among university students. Furthermore, the study used rationalisation of academic dishonesty as a determinant of the actual act of academic dishonesty.

The purpose of this paper is to explore how the concept of honesty can shed light on misreporting issues in projects. Research on honesty can be useful for practitioners and researchers in project management, in order to understand and counter the withholding and distortion of relevant information from projects. In moral psychology, dishonesty is often explained as a result of moral neutralization. The paper provides an account of how neutralization can lead to dishonesty in projects.

The current study is based on a literature review of research on misreporting and dishonesty in projects, and of relevant generic studies of honesty.

The author concludes that the phenomenon of moral neutralization can explain dishonesty and misreporting in projects. Honesty can be encouraged by identifying attempts at moral neutralization, and rendering them unacceptable. At the core of this position is the view that the level of honesty amongst project members is most adequately understood and explained from a circumstance rather than a character approach.

The paper is based on a literature review, and needs to be supported by further empirical studies within project management.

The suggested primacy of a circumstance approach to honesty implies that project practitioners should be aware of the phenomenon of moral neutralization. Even people of good moral character can become involved in neutralization, in order to render misreporting acceptable. The central practical challenge can thus be to recognize tendencies of neutralization in one's own and other people's moral reasoning.

The main contribution of this paper is to introduce the concept of honesty in general, and the concept of moral neutralization in particular, to project management research and practice. The paper also suggests concrete ways to redirect attention from character to circumstances, based on more general research findings in social and moral psychology.

This study examines how neutralization strategies affect the efficacy of information system security policies. This paper proposes that neutralization strategies used to rationalize security policy noncompliance range across ethical orientations, extending from those helping the greatest number of people (ethics of care) to those damaging the fewest (ethics of justice). The results show how noncompliance differs between genders based on those ethical orientations.

A survey was used to measure information system security policy noncompliance intentions across six different hypothetical scenarios involving neutralization techniques used to justify noncompliance. Data was gathered from students at a mid-western, comprehensive university in the United States.

The empirical analysis suggests that gender does play a role in information system security policy noncompliance. However, its significance is dependent upon the underlying neutralization method used to justify noncompliance. The role of reward and punishment is contingent on the situation-specific ethical orientation (SSEO) which in turn is a combination of internal ethical positioning based on one's gender and external ethical reasoning based on neutralization technique.

This study extends ethical decision-making theory by examining how the use of punishments and rewards might be more effective in security policy compliance based upon gender. Importantly, the study emphasizes the interplay between ethics, gender and neutralization techniques, as different ethical perspectives appeal differently based on gender.

This paper aims to investigate the impact of perceived risk, ethical judgement, value consciousness, susceptibility to social influence and neutralisation on counterfeit clothes and accessories purchase intention in Egypt.

A single cross-sectional survey was conducted. Questionnaires were used to collect data from 361 counterfeit buyers in Egypt. To test the hypotheses, partial least squares-structural equation model was applied.

The results indicate that neutralisation, perceived risk and susceptibility to social influence significantly impact attitudes towards counterfeiting and purchase intentions, whereas value consciousness impacts counterfeit purchase intention. In addition, attitudes mediate the effects of perceived risk, susceptibility to social influence and neutralisation on purchase intention.

Brand producers/retailers and the government need to adhere to a number of practices to curb counterfeit demand, mainly by tackling the neutralisation’s impacts, demonstrating various risks of counterfeiting and developing a collective attitude against counterfeiting.

This study contributes to the ethical decision-making literature by empirically testing and quantifying the impact of neutralisation on shaping counterfeit buyers’ attitudes and purchase intention.

Deviant consumer behavior (DCB) has serious negative effects on organizations, employees and other customers. While research to date has largely focused on understanding why consumers engage in deviant behaviors, less focus has been placed on exploring how to deter them. This paper aims to shift the conversation from research exploring why consumers engage in deviant behaviors to understanding how DCB could be deterred.

In this conceptual paper, a research agenda of deterrence tactics is provided with associated propositions to guide future research in the field of DCB.

A deterrence–neutralization–behavior (DNB) framework is proposed to underpin the seven deterrence tactics outlined in this research agenda. The DNB framework illustrates the positive relationship between neutralization techniques and engagement in DCB, because the techniques reduce the level of cognitive dissonance associated with performing a deviant act beyond an individual’s deviance threshold. The framework adds a new proposed moderating role of deterrence tactics. Deterrence tactics are mechanisms that will reintroduce cognitive dissonance, previously reduced through a neutralization technique, by presenting the consumer with a competing piece of information that challenges their attitudes, beliefs or behavior. Therefore, the authors propose that certain deterrence tactics could diminish the positive effect of different neutralization techniques on DCB if the tactics challenge the justifications consumers are using to excuse their actions – subsequently reintroducing cognitive dissonance.

Practically, this paper is the next step in an effort to provide evidence-based solutions for managers seeking to reduce the negative impact that deviance has on the organization.

To date, research has focused on understanding why DCB occurs with limited attention on how it can be deterred. The value in this paper is in proposing a series of deterrence tactics that are theoretically matched to established antecedents and neutralization techniques associated with DCB. Overall, this paper provides a future research agenda with propositions to build knowledge on effective deterrence tactics for curbing instances of DCB.

This study examines the effectiveness of instruction in accounting ethics as measured by the impact of that instruction on the incidence of student plagiarism in a college writing assignment.

This study avoids the potential problems inherent in measuring Machiavellianism via a psychological questionnaire by using a “reverse methodology,” whereby Machiavellianism is assessed directly from behavior.

The results support past research suggesting that traditional collegiate ethical education may not affect students’ ethical choices. The findings also suggest that increasing penalties for ethical failures may be an effective means of deterring students and business professionals from engaging in inappropriate activities.

This study supports the use of a behavioral measure of Machivellianism as a means of evaluating the effectiveness of alternative instructional methods in ethics. This behavioral approach is superior to the traditional questionnaire methodology because Machivellianism is judged based on actual behavior rather than having students respond to hypothetical and often stereotyped ethical cases, whereby the student can provide an artificial response that will be viewed favorably by the evaluator.

The findings suggest that higher education needs to recognize the relevance of factors beyond mere ethical education when preparing students for the ethical challenges they will face in the business world.

This paper employs a unique “reverse methodology” to measure Machiavellianism. This reverse methodology has greater external validity in quasi-experimental ethical studies because the results can be extrapolated to real-world scenarios where there is a cost to behaving ethically.

Academic integrity in tertiary education is a global concern. This chapter describes academic integrity in Australian universities and proposes an “it takes a village” framework to guide universities toward a re-evaluation of academic integrity education. It takes a village to raise a child – a child needs role models and positive influences from multiple people for healthy growth and development. With regard to academic integrity, the parallel is that the entire university community needs to be involved to foster development of students of integrity. The institution and its community need to provide structures, multiple positive and effective learning experiences, and clear guidelines to support both staff and students. In this chapter, we argue that academic integrity needs to be seen as a complex system, one in which everyone involved has responsibility to develop and maintain a culture of integrity and one which supports a student throughout their academic journey.

This contribution suggests a preliminary, broad definition of responsibility and presents different dimensions of the concept. Next, the concept of shared responsibility is developed by combining different criteria to a number of typologies. These concepts and typologies are then illustrated with reference to the relationship between insurance customers and the insurance industry. The paper concludes with formulating some next steps for future empirical studies of interdependent insurance marketing and insurance consumer ethics.