Search results

1 – 10 of over 3000
Article
Publication date: 31 March 2022

Yi-Hui Ho, Syed Shah Alam, Mst. Nilufar Ahsan and Chieh-Yu Lin

While many companies begin to promote ethically produced products, much remains to be known about consumers' buying intention toward these products. This paper attempts to…

Abstract

Purpose

While many companies begin to promote ethically produced products, much remains to be known about consumers' buying intention toward these products. This paper attempts to integrate the theory of planned behavior and the Hunt–Vitell theory of marketing ethics to explore the buying intention toward ethically produced food products in a developing economy.

Design/methodology/approach

Data were collected through a questionnaire survey in Bangladesh. Structural equation modeling technique was used to test the research model.

Findings

Research findings showed that deontological evaluation and teleological evaluation have significantly positive effects on perceived behavioral control and subjective norm. Perceived behavioral control, subjective norm, attitude, hedonic and utilitarian value have significantly positive effects on buying intention toward ethically produced foods.

Originality/value

The results are practically and theoretically meaningful because the integrated model holds well explanatory power to predict consumers' intention toward buying ethical foods and thereby understand consumers' ethical decision-makings.

Details

International Journal of Emerging Markets, vol. 18 no. 12
Type: Research Article
ISSN: 1746-8809

Keywords

Article
Publication date: 16 February 2023

Arpita Ghosh and Nisigandha Bhuyan

This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in…

Abstract

Purpose

This paper aims to provide an objective and comprehensive evaluation of the understanding of the professional code of ethics of Indian Professional Management Accountants in Business (PMAIBs). It further delves into their individual, job and organizational characteristics as determinants of their understanding of the code.

Design/methodology/approach

This study relies on data from 247 responses to a survey-based questionnaire. Overall scores and sub-scores of the level of understanding of the code were calculated based on questions grounded in IESBA Code and ethical dilemmas. The drivers of these scores were then examined using one-way ANOVA, OLS, Probit and ordered probit regressions.

Findings

This study found considerable heterogeneity in Indian PMAIBs' understanding of their professional code of ethics and substantial scope for improvements. PMAIBs were stronger in Application, Resolution and Threats but weaker in Theory and Principles. Further, PMAIBs who had ranked themselves higher on code-familiarity, had higher moral maturity, hailed from western India and worked for foreign-listed, foreign-owned firms were found to have a higher level of understanding of the code. Highly educated elderly professionals and professionals with more responsibility areas exhibited a lower level of understanding of the code.

Research limitations/implications

Insights from the study can help professional bodies, employers and academics identify and segment PMAIBs based on their ethics-training needs and customize interventions, which can benefit businesses and society through reduced corporate ethical failures. Considering the risk implications of Indian PMAIBs' inadequacies in understanding their code of ethics, the Indian professional accounting organization (ICAI-CMA) should mandate ethics in continuing professional development and expedite its long pending convergence with the IESBA code, a global benchmark for professional accountants.

Originality/value

This paper assesses the understanding of the professional code of ethics of PMAIBs, which is crucial yet amiss in the accounting ethics literature. While ethical decision-making is extensively researched, how well the professionals understand their code is yet unexplored. Research on PMAIBs, despite their unique ethical vulnerabilities and increasingly vital role in organizations, is still dormant. This study aims to fill these gaps by examining PMAIBs from India, an emerging economy under-represented in accounting ethics literature. India offers an important and rich setting for the study due to its large size, fast growth, deep integration with the global economy, high perceived corruption levels and poor ethical behavior of its firms.

Details

Journal of Accounting in Emerging Economies, vol. 14 no. 1
Type: Research Article
ISSN: 2042-1168

Keywords

Article
Publication date: 29 September 2023

Vikas Kumar and Vikrant Kaushal

Ethical consumerism is gaining importance as consumers are becoming increasingly concerned about brands' moral intentions and social and legal practices. Hence, in a quest to…

Abstract

Purpose

Ethical consumerism is gaining importance as consumers are becoming increasingly concerned about brands' moral intentions and social and legal practices. Hence, in a quest to advance the current application of ethics in branding, this study substantiates literature by investigating consumer-perceived brand ethicality's (CPBE) role in affecting psychological, affective and behavioral responses of consumers (i.e. psychological brand ownership (PBO), brand commitment and willingness to pay a price premium (WPPP). Further, the authors test self-congruence as the boundary condition for CPBE.

Design/methodology/approach

Online survey method resulted in 408 responses, and the data were analyzed using structural equation modeling (SEM).

Findings

CPBE emerged as a predictor for PBO, brand commitment and WPPP. However, counterintuitively, self-congruence failed to reflect any moderating effect on the relationships between CPBE and PBO and CPBE and brand commitment.

Practical implications

Brands are encouraged to indulge in and reflect ethical practices to generate favorable consumer responses, i.e. PBO, brand commitment and WPPP.

Originality/value

Based on the ethical and psychological ownership theories, the investigation adds to the scholarship on CPBE and its outcomes. Arguably, it remains the first study to document the linkage between CPBE and PBO.

Details

Marketing Intelligence & Planning, vol. 41 no. 8
Type: Research Article
ISSN: 0263-4503

Keywords

Article
Publication date: 9 February 2023

Indra Caniago, Yuliansyah Yuliansyah, Fajar Gustiawaty Dewi and Agrianti Komalasari

The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work…

Abstract

Purpose

The purpose of this research paper is to review various results regarding ethics in behavioral accounting. It critiques accountants’ ethical standards and discusses Islamic work ethics to solve related problems.

Design/methodology/approach

This research uses a systematic literature review of peer-reviewed articles on accountant ethics published in Scopus from 2011 to 2021.

Findings

The findings describe a broader trend with a focus on the internal and external factors that influence the ethical behavior of accountants. The external factors are culture, ethical climate and training and education, whereas the internal ones are demographics, emotions and moral intensity, honesty, intention, personal attributes and professional vs commitment. Furthermore, Islamic work ethics is presented to overcome the problem of ethical behavior among accountants.

Research limitations/implications

It was concluded that knowledge of ethics in behavioral accounting provides sufficient scope for further research. The results show that the 11 criteria of Islamic work ethics produce quality work capable of avoiding violations while working for the good of the community and the environment.

Originality/value

The initial research focused on the relationship between Islamic work ethics in behavioral accounting.

Details

Journal of Islamic Accounting and Business Research, vol. 14 no. 8
Type: Research Article
ISSN: 1759-0817

Keywords

Article
Publication date: 26 February 2024

Hashem Alshurafat, Omar Arabiat and Maha Shehadeh

This paper aims to explore the intention to adopt the Metaverse in Islamic banks, with a particular focus on evaluating perceived usefulness, ease of use, user satisfaction and…

Abstract

Purpose

This paper aims to explore the intention to adopt the Metaverse in Islamic banks, with a particular focus on evaluating perceived usefulness, ease of use, user satisfaction and the influence of religiosity. Integrating the technology adoption model (TAM) and religiosity intention model, this study will dissect the multidimensional aspects influencing the acceptance of Metaverse technologies.

Design/methodology/approach

Surveying Islamic bank professionals in Jordan, this study used a structured questionnaire and data augmentation to analyze Metaverse adoption factors. Using partial least squares-structural equation modeling, the relationships between ease of use, usefulness, religiosity and satisfaction were explored.

Findings

The study identifies pivotal relationships among perceived usefulness, ease of use, user satisfaction and religiosity in the context of adopting metaverse technologies in Islamic banks in Jordan. Evidence highlights the dominant role of perceived usefulness and ease in influencing both intention to use and satisfaction levels. Religiosity, while not a direct influencer, plays a collaborative role, underscoring a balanced mix of technological and religious elements that will potentially shape the adoption trajectory of metaverse technologies within this specific banking sector.

Practical implications

Integrating metaverse technologies in Islamic banks necessitates balancing technological advances with Sharia compliance. The study underscores the importance of aligning user experience with religious values and fostering innovation within Islamic ethical guidelines.

Originality/value

This study uniquely integrates the TAM and religiosity-intention model to explore metaverse adoption in Islamic banks, unveiling a nuanced interplay between technology and religious values. It offers practical insights for tailoring innovations in the Islamic financial ecosystem.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 10 April 2024

David Amani

This study aims to examine the impact of brand ethical behavior, specifically perceived brand ethicality, on corporate brand legitimacy in the context of halal cosmetics, by…

Abstract

Purpose

This study aims to examine the impact of brand ethical behavior, specifically perceived brand ethicality, on corporate brand legitimacy in the context of halal cosmetics, by considering perceived brand integrity as a mediating factor.

Design/methodology/approach

The study used a quantitative cross-sectional research design to gather data from 341 fast-moving consumer goods (FMCG) in Tanzania. The data was analyzed by using AMOS 21, using structural equation modeling techniques.

Findings

The findings indicated that perceived brand ethicality has a significant influence on corporate brand legitimacy through the mediation of perceived brand integrity.

Practical implications

The study emphasizes the significance of incorporating and clarifying Islamic laws as integral components of marketing strategies aimed at attracting conscientious customers of halal products. It recommends defining Islamic laws as societal values and norms and integrating them into various brand practices to showcase professionalism, ultimately fostering social acceptance and approval. The study presents valuable practical implications for managers and marketers of FMCG, assisting them in formulating policies and strategies that reflect societal values and norms.

Originality/value

This study represents a novel endeavor that explores the interplay between perceived brand ethicality, corporate brand legitimacy and perceived brand integrity in the context of halal products. It extends theoretical understanding by shedding light on the significance of Islamic laws as a foundation for establishing a competitive advantage. By offering and designing ethical practices, businesses can enhance their legitimacy among halal consumers, particularly in the domain of halal cosmetics.

Details

Journal of Islamic Marketing, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1759-0833

Keywords

Article
Publication date: 5 February 2024

Hanna Shin, Yan Li and Nara Youn

The authors investigated the factors influencing consumer evaluations of advertisements for ethical luxury products that incorporate animal rights and protection concerns. The…

Abstract

Purpose

The authors investigated the factors influencing consumer evaluations of advertisements for ethical luxury products that incorporate animal rights and protection concerns. The authors empirically examined how ethical messages influence advertisement persuasiveness through ethical consumer guilt and positively impact consumer evaluations of ethical luxury products. Furthermore, the authors explored the moderating role of consumers’ independent versus interdependent self-construals.

Design/methodology/approach

The authors conducted four experimental studies on the interplay among ethicality, luxury brand positioning and self-construal. Moderated mediation analyses revealed that moral emotions were responsible for the effect of ethical luxury advertisements that address animal welfare on brand attitude.

Findings

Advertisement messages signaling a luxury brand’s ethical efforts increase empathy through ethical consumer guilt, thereby generating favorable attitudes toward luxury products. However, this effect is limited to consumers with independent self-construal in South Korea and the United States of America.

Originality/value

The authors offer novel insights into the roles of ethical consumer guilt and empathy in the positive effects of ethical messages from luxury brands. Furthermore, the authors identified brand type and self-construal as boundary conditions for the effects observed across different consumer groups and markets.

Details

Asia Pacific Journal of Marketing and Logistics, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 1355-5855

Keywords

Article
Publication date: 3 April 2024

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.

Details

Journal of Managerial Psychology, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 0268-3946

Keywords

Open Access
Article
Publication date: 1 November 2023

Dan Jin

The purpose of this study is to provide insights and guidance for practitioners in terms of ensuring rigorous ethical and moral conduct in artificial intelligence (AI) hiring and…

Abstract

Purpose

The purpose of this study is to provide insights and guidance for practitioners in terms of ensuring rigorous ethical and moral conduct in artificial intelligence (AI) hiring and implementation.

Design/methodology/approach

The research employed two experimental designs and one pilot study to investigate the ethical and moral implications of different levels of AI implementation in the hospitality industry, the intersection of self-congruency and ethical considerations when AI replaces human service providers and the impact of psychological distance associated with AI on individuals' ethical and moral considerations. These research methods included surveys and experimental manipulations to gather and analyze relevant data.

Findings

Findings provide valuable insights into the ethical and moral dimensions of AI implementation, the influence of self-congruency on ethical considerations and the role of psychological distance in individuals’ ethical evaluations. They contribute to the development of guidelines and practices for the responsible and ethical implementation of AI in various industries, including the hospitality sector.

Practical implications

The study highlights the importance of exercising rigorous ethical-moral AI hiring and implementation practices to ensure AI principles and enforcement operations in the restaurant industry. It provides practitioners with useful insights into how AI-robotization can improve ethical and moral standards.

Originality/value

The study contributes to the literature by providing insights into the ethical and moral implications of AI service robots in the hospitality industry. Additionally, the study explores the relationship between psychological distance and acceptance of AI-intervened service, which has not been extensively studied in the literature.

Details

International Hospitality Review, vol. ahead-of-print no. ahead-of-print
Type: Research Article
ISSN: 2516-8142

Keywords

Article
Publication date: 21 November 2023

Jean-François Toti and Andrea Milena Sánchez Romero

The purpose of this paper is to examine the effect of subjective ambivalence on ethical consumption behaviors and the role of ethical claims in reducing feelings of ambivalence…

Abstract

Purpose

The purpose of this paper is to examine the effect of subjective ambivalence on ethical consumption behaviors and the role of ethical claims in reducing feelings of ambivalence toward buying ethical products.

Design/methodology/approach

The authors conducted two studies. In study 1, the authors carried out an online survey with a sample of 230 French consumers. The authors applied structural equation modeling with Amos to test the relationships among skepticism, ambivalence and ethical consumption behaviors. Study 2 is an experimental design in which the authors manipulated ethical claims (low – few ethical arguments vs. high – many ethical arguments) in advertising (176 French panelists). The authors tested the relationships among consumer ethical sensitivity, perceived brand ethicality, skepticism, ambivalence and intention to purchase an ethical product, depending on ethical claims in advertising.

Findings

Study 1 shows that skepticism toward advertising of ethical products amplifies feelings of ambivalence and that ambivalence reduces consumers’ willingness to adopt ethical consumption behaviors. Study 2 shows that strong claims in advertising of ethical products reduce skepticism toward advertising of ethical products and feelings of ambivalence toward buying an ethical product through perceived brand ethicality, with consumers’ ethical sensitivity positively moderating these relationships.

Research limitations/implications

The two studies explore only one form of ambivalence (i.e. subjective), and the experimental study focuses on a single category of products.

Practical implications

The findings highlight the difficulties in promoting ethical products. Consumers need to know if a product is “really” ethical, as they may feel ambivalent toward that product. This paper shows that strong ethical claims in advertising ethical products significantly help to overcome this barrier.

Originality/value

Based on attribution theory and persuasion models, this research reveals how ethical claims in advertising affect feelings of ambivalence, which negatively influence consumers’ willingness to adopt ethical consumption. In addition, it follows a holistic approach to ethical consumption behaviors to explore consumers’ ambivalence.

Details

European Journal of Marketing, vol. 57 no. 12
Type: Research Article
ISSN: 0309-0566

Keywords

1 – 10 of over 3000