Search results
1 – 10 of over 30000Fan‐Hua Kung and Cheng Li Huang
The purpose of this paper is to investigate the influence of moral philosophy on the ethical beliefs of auditors. The paper argues that an individual's moral philosophy is the key…
Abstract
Purpose
The purpose of this paper is to investigate the influence of moral philosophy on the ethical beliefs of auditors. The paper argues that an individual's moral philosophy is the key factor in how one views ethical issues and largely determines the ethical choices one makes. The paper also seeks to discover the influence of personal values on the reasoning processes associated with ethics and to explore whether the personal value preferences of auditors, as a manifestation of their moral philosophy, influence their ethical beliefs and (presumably) their subsequent actions.
Design/methodology/approach
The authors designed a survey instrument to assess the value preferences, moral philosophies, and reactions of practicing auditors to judgment dilemmas. They then employed structural equation modeling to examine the sensitivity of auditors to the competence and integrity of clients with the aim of gaining insight into the ethical beliefs of auditors in general.
Findings
These results show that value preferences alone fail as predictors of ethical beliefs. Instead, personal values have an indirect influence on ethical beliefs via moral philosophy. Moreover, auditors strongly motivated by values based on self‐enhancement were negatively associated with idealism in ethics and positively associated with relativism. Therefore, it can be concluded that idealist auditors were more likely to condemn the actions of clients that violated moral norms, while relativist auditors were more permissive.
Originality/value
The results identify the role of moral philosophy as a mediator for the personal values and ethical beliefs of auditors, shedding light on how personal values can influence ethical sensitivity.
Details
Keywords
Prachi Gala, Rahul Chauhan, Robert King and Scott Vitell
This research looks at the main effect of individuals’ moral philosophies, idealism and relativism, and its impact on the four dimensions of the consumer ethics beliefs – active…
Abstract
Purpose
This research looks at the main effect of individuals’ moral philosophies, idealism and relativism, and its impact on the four dimensions of the consumer ethics beliefs – active benefit, passive benefit, no harm and doing good. The moderating impact of two dominant personalities – Machiavellianism and narcissism – was also analyzed. Based on Hunt–Vitell theory of ethics, this study aims to propose that there is a positive and significant impact of more relativistic and less idealistic moral philosophies on the decreased consumer ethical perceptions and that the narcissistic/Machiavellian personality traits drive that effect.
Design/methodology/approach
A total of 497 survey respondents were recruited via an online platform. All respondents were asked to answer questions, which were divided into four major parts. The first part consisted of scales related to both moral philosophies, the second part had both dark personality scales, the third part questioned about their consumer ethical beliefs and the final part was related to consumer demographics.
Findings
Relativists had higher scores in three consumer unethical belief dimensions. Idealists were not supportive of the active and passive illegal activities, as did their positive relation with doing good aspect of the ethical beliefs. Machiavellians strengthen the positive relativism relationship. The idealistic relation of narcissists, compared to relativistic relation, is stronger on unethical decision-making for consumers.
Originality/value
This study contributes to the current knowledge of individual’s moral philosophies and their impact on consumer ethical beliefs. It further demonstrates how the dark personalities of narcissism and Machiavellianism drive the relationship.
Details
Keywords
Belief formation is a neglected part of research in consumer behaviour and a potentially valuable area of study for helping to clarify the conditions under which they relate to…
Abstract
Belief formation is a neglected part of research in consumer behaviour and a potentially valuable area of study for helping to clarify the conditions under which they relate to actual patterns of behaviour. Outlines the results of qualitative research undertaken as part of a major study of readers of the UK Ethical Consumer magazine, which used focus groups to explore issues of major concern to ethical consumers – such as fair trade – and an elicitation questionnaire with a broader sample to ascertain the nature of factors influencing their beliefs on this subject.
Details
Keywords
Syed Masroor Hassan and Zillur Rahman
This paper aims to investigate the role of personal and affective factors in curbing unethical consumer behaviour (UCB). Specifically, this study scrutinizes how religiosity…
Abstract
Purpose
This paper aims to investigate the role of personal and affective factors in curbing unethical consumer behaviour (UCB). Specifically, this study scrutinizes how religiosity, consumer ethical beliefs (CEBs) and anticipated guilt influence UCB.
Design/methodology/approach
Using a survey-based approach, the author distributed offline and online questionnaires among students enrolled in a public university in Roorkee, India and analysed the data using structural equation modelling.
Findings
The results provide evidence that intrinsically religious individuals develop strong ethical beliefs, which can help them to refrain from unethical behaviour and adopt ethical conduct. Also, individuals prone to experiencing anticipated guilt show less inclination to commit unethical behaviour.
Research limitations/implications
This research presents significant theoretical and practical implications to facilitate academic understanding and managerial decision-making in the context of consumer ethics.
Originality/value
This research is one of the few empirical studies in the Indian context that simultaneously examines the antecedents and consequences of CEB.
Details
Keywords
Afra Abdeen, Edwin Rajah and Sanjaya S Gaur
The purpose of this paper is to investigate the relationships among corporate social responsibility (CSR) beliefs, support intentions and purchase behaviour of consumers. Although…
Abstract
Purpose
The purpose of this paper is to investigate the relationships among corporate social responsibility (CSR) beliefs, support intentions and purchase behaviour of consumers. Although there is a rich stream of research reporting the relationship between CSR beliefs and support intentions, there is scant reporting on the mediating role of support intentions between CSR beliefs and purchase behaviour of consumers, hence presenting an opportunity to contribute to the marketing knowledge-base.
Design/methodology/approach
This study employs a quantitative research design to test the relationships among CSR beliefs, support intentions and purchase behaviour. The associations among these three constructs are tested using Hayes Process tool which is a versatile computational tool for observed variable – mediation, moderation and conditional process modelling.
Findings
The results provide support for the relationships among CSR beliefs, consumer support intentions and purchase behaviour. Of the four measured CSR beliefs, philanthropic ethical and legal aspects of CSR beliefs demonstrated the association with support intentions. The results also showed that only ethical beliefs have direct relationship with purchase behaviour. Additionally, support intention provided full mediation for the relationship between philanthropic beliefs and purchase behaviour as well as for legal beliefs and purchase behaviour.
Originality/value
This study is carried out in a unique context of New Zealand which is a melting pot of cultures from around the globe. This study presents empirical support to show that ethical, philanthropic and legal beliefs influence support intention and purchase behaviour for the sample of consumers in the context of New Zealand. Hence, communicating ethical, philanthropic and legal-related CSR beliefs provides the means to create consumer perceptions of competitive advantage when adopting a CSR activities for marketing product and service offerings.
Details
Keywords
Denni Arli, Tuyet-Mai Nguyen and Phong Tuan Nham
There is a perception that non-religious consumers are less ethical than religious consumers. Studies found prejudices against atheists around the world and assumed that those who…
Abstract
Purpose
There is a perception that non-religious consumers are less ethical than religious consumers. Studies found prejudices against atheists around the world and assumed that those who committed unethical behavior were more likely to be atheists. Hence, first, the purpose of this study is to investigate the effect of consumers’ intrinsic religiosity, extrinsic religiosity and atheism on consumers’ ethical beliefs. Second, this study attempts to segment consumers and identify differences between these segments.
Design/methodology/approach
Using data from 235 study participants in the USA and 531 in Vietnam. Subsequently, a two-step cluster approach was used to identify segments within these samples.
Findings
The study results show consumers’ intrinsic religiosity negatively influences all consumers’ unethical beliefs. Similarly, atheism also negatively influences all consumers’ unethical beliefs. This study also complements other studies exploring consumer ethics in developing countries. In addition, the segmentation analysis produced unique segments. The results from both samples (USA and Vietnam) indicated that non-religious consumers are less likely to accept various unethical behaviors compared to religious consumers. Religious consumers are not necessarily more ethical and atheism consumers are not necessarily less ethical. In the end, are implications for business ethics, religious and non-religious leaders on how to view the impact of beliefs on consumer ethical behaviors.
Originality/value
This is one of the first few studies investigating the impact of atheism on consumer ethics. The results of this study further extend the knowledge of study in consumer ethics by comparing consumers’ religiosity and atheism.
Details
Keywords
Robert L. Cardy and T.T. Selvarajan
The objective of this empirical study is to apply the methodology commonly used to performance appraisal and examine if outcomes achieved by ratees bias rater's judgment of ratee…
Abstract
Purpose
The objective of this empirical study is to apply the methodology commonly used to performance appraisal and examine if outcomes achieved by ratees bias rater's judgment of ratee ethical behavior.
Design/methodology/approach
Two studies were conducted: in study 1 the participants were undergraduate business students and in study 2, the participants were MBA students but who were also full time employees. In both these studies, participants read the vignettes and rated the ratee performance using behavior observation scale.
Findings
Both the studies found support for the main hypothesis that outcomes achieved by the ratees influenced judgment of ethical behavior. The hypothesis that ethical beliefs of raters will moderate the biasing influence of outcomes on ethical judgment bias was not supported.
Research limitations/implications
If outcomes achieved by employees influence judgment of ethical behavior, future research has to examine how the biasing influence of outcomes on ethical judgments can be mitigated or eliminated.
Practical implications
If managers are influence by outcomes achieved by their employees in judging the ethical behavior, it can lead to “success breeds acceptance” culture. If organizations place undue emphasis on outcomes at the cost of ethical standards, unethical behavior of individuals could be condoned or justified which would lead to worsening of ethical climate in these organizations.
Originality/value
This study demonstrated that outcomes achieved by employees biases judgment of their ethical behavior and this finding has important implications for designing effective appraisal systems for assessing ethical behavior of employees.
Details
Keywords
Examines the standards of ethical belief and ethical behavior of managers using information technology for decision making in Hong Kong. Proposes that a way of maintaining higher…
Abstract
Examines the standards of ethical belief and ethical behavior of managers using information technology for decision making in Hong Kong. Proposes that a way of maintaining higher standards of ethics in IT practice is by adopting codes of conduct. Uses the seven ethical codes of the Institute for Certification of Computer Professionals (ICCP) as the measurement tool. These seven codes are accountability, conflict of interest, disclosure, integrity, personal conduct, protection of privacy, and social responsibility. Presents the results of a questionnaire survey of managers belonging to an IT Management Club of a computer society in Hong Kong. Concludes that the seven codes are adequate indicators for measuring ethical standards for managers.
Details
Keywords
Pak K. Auyeung, Ron Dagwell, Chew Ng and John Sands
This study is an exploratory examination of cultural differences in accounting educators’ epistemological beliefs of accounting ethics education. It is motivated by a renewed…
Abstract
This study is an exploratory examination of cultural differences in accounting educators’ epistemological beliefs of accounting ethics education. It is motivated by a renewed global interest in accounting ethics in recent years following the reported breaches of ethical conducts by individuals from different cultures. In Pratt’s model, conceptions of teaching should be an interdependent and internally consistent trilogy of beliefs, intentions and actions. The purpose of this empirical study is to sketch an outline of how accounting ethics education is broadly understood by accounting educators from three different cultural backgrounds, the Anglo‐influenced Australian, the Chinese and the Moslem‐dominated Malaysian. It explores the cross‐cultural variations in their epistemological beliefs of what to teach, objectives to achieve, the ethics educator, and the learning process. Results suggest that Australian and Malaysian accounting educators differed significantly in their epistemological beliefs on the source of knowledge as well as the acquisition of knowledge. Interestingly, there were no significant statistical differences in the epistemological beliefs held by participants in this study concerning other issues in accounting ethics education, i.e. the delivery of ethics education, transferability, goals of ethics education, separate course, and qualification.
Details
Keywords
Religious doctrines generally encourage people to behave ethically. However, in daily life, individuals notice inconsistencies between religious beliefs and behavior, leading them…
Abstract
Purpose
Religious doctrines generally encourage people to behave ethically. However, in daily life, individuals notice inconsistencies between religious beliefs and behavior, leading them to ask, in the context of commerce, why religious consumers would behave unethically. The purpose of this study was to investigate the impact of consumers' intrinsic and extrinsic religiosity on their ethical behavior. Specifically, the moderating effect of ethical ideology on the relationship between Indonesian consumers' religiosity and their ethics was examined by means of a survey.
Design/methodology/approach
The data derived from the questionnaire were complemented by convenience samples of Indonesians living in Daerah Istimewa Yogyakarta (DIY) in central Java. The researchers distributed 600 questionnaires in two major shopping malls and several housing areas in the region, of which 467 were completed and returned, for an overall response rate of 77.8%.
Findings
The results indicated that the participants' intrinsic religiosity negatively impacted their ethical beliefs and was mediated by their idealistic ethical ideology. The present study also found that idealism had negative effects on three of the four dimensions of the consumer ethics scale (CES) (actively benefiting, passively benefiting and questionable behavior), while relativism had positive effects on two of the dimensions (passively benefiting and questionable behavior.
Research limitations/implications
One limitation of the present study was that the analysis did not distinguish among the religions practiced by the respondents to the questionnaire.
Originality/value
This is one of the first few studies investigating the mediating role of ethical ideology in a religious society. This study contributes to the literature on these issues in theoretical and managerial terms by extending the Hunt-Vitell theory (1986) to the context of consumer ethics.
Details