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This research presents a comprehensive explanation of unethical pro-organisational behaviour (UPB), an emerging phenomenon in organisational behaviour and especially in moral behaviour research. The authors tested the fit of Culture-Identification-Ideology-UPB moral behaviour model. The results indicate that individuals having strong organisational identification and high relativism ethical ideology may indulge in the practice of UPB. Interestingly, our study also reveals that strong ethical organisational culture may not restrain, rather may facilitate UPB. The authors concluded with suggestions for the practitioners and future scope of research.

This study explores the influence individual characteristics identified in prior research have on ethical choice in a financial reporting task. An action-based, multi-metric dependent variable is developed to measure ethical reporting choice. Intermediate accounting students participate in the task as part of a curricular assignment in a revenue recognition module. Results demonstrate that several, but not all, individual characteristics found in prior research do influence accounting students’ ethical revenue recognition choices. Specifically, the external locus-of-control, idealism, consequentialist, and Machiavellian characteristics are found to influence ethical reporting choice.

Retail or entrepreneurial shops support economic growth, conducting studies in this area is needed. Our study examines whether the buyers have moral intensity, religious beliefs, and self-concept affect purchase ethics. Using quantitative analysis, we employ 150 respondents, consisting of 94 women and 56 men; the analysis tool used is the structure equation modeling model. The results showed that moral intensity influences religiosity. Moral intensity does not affect self-concept, but religiosity stimulates self-concept, and self-concept impacts purchasing ethics. The limitations of this study have not tested the ethical attitudes of retailers, and respondents are very limited.

Plastic pollution is a widespread problem around the world. However, the problem is more severe and ever increasing in developing countries. The literature suggests that the majority of the work and the solutions that have been proposed to address plastic littering have been undertaken in developed countries. Thus, there is a need to explore the problem in developing countries to better understand the issue and to develop context-specific solutions. We explored the norms perspective using ‘The Focus Theory of Normative Conduct’, individual ethical position and place attachment factors. Interviews were conducted in Pakistan with 16 people who were recently at a beach at which there was a large amount of plastic litter. Results showed that people are influenced by the pro-littering social norms of their friends and neighbours. However, people with strong anti-littering personal norms are not influenced by pro-littering social norms. We also found that people have varying moral position, and their lack of attachment with the public place also influences their littering behaviour. Moreover, people believe that other people litter due to lack of education and awareness, lack of garbage bins and a general level of carelessness. Future research needs to focus on activating an individual's idealist moral position and an individuals' attachment with the place to enhance the activation of anti-littering personal norms which will help reduce littering behaviour. Further still, government needs to set up campaigns at public places to create awareness among people about the impact of littering, and government also needs to improve the effectiveness and efficiency of waste management. Businesses can also play a role by providing waste bins which may be used as a source of promoting their support for reducing litter.

Codes of ethics are a moral reflection centred on the duties and rights of a given profession that establishes the minimum moral standards required. These codes imply self-regulation and therefore an individual application on the conduct of professionals. In this chapter we reflect on the main values that guide PR practice based on Schwartz's theory of basic human values, which measures universal values that are recognised throughout all major cultures. A qualitative and quantitative content analysis was carried out of the codes of ethics of six national PR and communication associations and of the Global Alliance's code. The ethics codes were analysed to study the priorities of values stressed by PR professional associations and to highlight the motivational values that may be present in them. Findings show that values contained in the codes of ethics are based on a system of 32 human values; three of the values – the common good, integrity and truthfulness – are identified in all the codes; motivational values relating to universalism, benevolence and conformity are also covered to varying degrees in all the texts. It has been confirmed that the Global Alliance code is the only text that deals with the values of all the motivations described by Schwartz. The PR codes of ethics are based on a list of common ethical values of a collective nature, which are mostly contemplated by the Global Alliance; the main difference at the national level is that Latin countries include in their texts more principles of ethical universalism.

Information and communications technology (ICT) offers enormous opportunities for individuals, businesses and society. The application of ICT is equally important to economic and non-economic activities. Researchers have increasingly focused on the adoption and use of ICT by small and medium enterprises (SMEs) as the economic development of a country is largely dependent on them. Following the success of ICT utilisation in SMEs in developed countries, many developing countries are looking to utilise the potential of the technology to develop SMEs. Past studies have shown that the contribution of ICT to the performance of SMEs is not clear and certain. Thus, it is crucial to determine the effectiveness of ICT in generating firm performance since this has implications for SMEs’ expenditure on the technology. This research examines the diffusion of ICT among SMEs with respect to the typical stages from innovation adoption to post-adoption, by analysing the actual usage of ICT and value creation. The mediating effects of integration and utilisation on SME performance are also studied. Grounded in the innovation diffusion literature, institutional theory and resource-based theory, this study has developed a comprehensive integrated research model focused on the research objectives. Following a positivist research paradigm, this study employs a mixed-method research approach. A preliminary conceptual framework is developed through an extensive literature review and is refined by results from an in-depth field study. During the field study, a total of 11 SME owners or decision-makers were interviewed. The recorded interviews were transcribed and analysed using NVivo 10 to refine the model to develop the research hypotheses. The final research model is composed of 30 first-order and five higher-order constructs which involve both reflective and formative measures. Partial least squares-based structural equation modelling (PLS-SEM) is employed to test the theoretical model with a cross-sectional data set of 282 SMEs in Bangladesh. Survey data were collected using a structured questionnaire issued to SMEs selected by applying a stratified random sampling technique. The structural equation modelling utilises a two-step procedure of data analysis. Prior to estimating the structural model, the measurement model is examined for construct validity of the study variables (i.e. convergent and discriminant validity).

The estimates show cognitive evaluation as an important antecedent for expectation which is shaped primarily by the entrepreneurs’ beliefs (perception) and also influenced by the owners’ innovativeness and culture. Culture further influences expectation. The study finds that facilitating condition, environmental pressure and country readiness are important antecedents of expectation and ICT use. The results also reveal that integration and the degree of ICT utilisation significantly affect SMEs’ performance. Surprisingly, the findings do not reveal any significant impact of ICT usage on performance which apparently suggests the possibility of the ICT productivity paradox. However, the analysis finally proves the non-existence of the paradox by demonstrating the mediating role of ICT integration and degree of utilisation explain the influence of information technology (IT) usage on firm performance which is consistent with the resource-based theory. The results suggest that the use of ICT can enhance SMEs’ performance if the technology is integrated and properly utilised. SME owners or managers, interested stakeholders and policy makers may follow the study’s outcomes and focus on ICT integration and degree of utilisation with a view to attaining superior organisational performance.

This study urges concerned business enterprises and government to look at the environmental and cultural factors with a view to achieving ICT usage success in terms of enhanced firm performance. In particular, improving organisational practices and procedures by eliminating the traditional power distance inside organisations and implementing necessary rules and regulations are important actions for managing environmental and cultural uncertainties. The application of a Bengali user interface may help to ensure the productivity of ICT use by SMEs in Bangladesh. Establishing a favourable national technology infrastructure and legal environment may contribute positively to improving the overall situation. This study also suggests some changes and modifications in the country’s existing policies and strategies. The government and policy makers should undertake mass promotional programs to disseminate information about the various uses of computers and their contribution in developing better organisational performance. Organising specialised training programs for SME capacity building may succeed in attaining the motivation for SMEs to use ICT. Ensuring easy access to the technology by providing loans, grants and subsidies is important. Various stakeholders, partners and related organisations should come forward to support government policies and priorities in order to ensure the productive use of ICT among SMEs which finally will help to foster Bangladesh’s economic development.

The dynamic and evolving character of the fashion market, affected by globalisation and technology development, has resulted in complex supply chains. In order to keep costs down, fashion companies have relocated their production facilities to developing countries. At the same time, easing trade restrictions and reducing tariffs have encouraged fashion companies to offer their products all around the world. Accordingly, fashion supply chains have become geographically dispersed, with an increasing number of members, and decreasing traceability and visibility of the chains. As a consequence of that, they face uncertainties and some risks, from stock-outs, late deliveries, over-stocks, to counterfeits etc. This chapter sheds light on counterfeiting as the making of a product that so closely imitates the appearance of the product of another as to mislead consumers that the product is an original. Counterfeiting presents the biggest threat to the fashion industry due to its growing popularity among consumers who were not aware of buying fakes or knowingly bought fake fashion items. This chapter aims to examine the pros and cons of purchasing counterfeit fashion products (CFPs) by Gen Y and Z consumers, as they are more likely to purchase them. The results of the study on a sample of young Croatian consumers show that they prefer CFPs due to functional benefits of price and accessibility, and overestimated originals. The main reasons for young consumers not purchasing counterfeits are the perception of having poor quality relative compared to authentic ones as well as the ethical and legal dilemmas involved.

Behavioral ethics research in the field of management is burgeoning. While many advancements have been made, applying an organizational neuroscience approach to this area of research has the possibility of creating significant new theoretical, empirical, and practical contributions. We overview the major areas of behavioral ethics research concerning moral cognition and conation, and then we concentrate on existing neuroscience applications to moral cognition (moral awareness, moral judgment/reasoning, effects of moral emotions on moral reasoning, and ethical ideology). We also demonstrate the usefulness of neuroscience applications to organizational behavioral ethics research by summarizing a recent study on the neuroscience of ethical leadership. We close by recommending future research that applies neuroscience to topics such as moral development, group ethical judgments and group moral approbation, and moral conation (e.g., moral courage and moral identity). Our overall purpose is to encourage future neuroscience research on organizational behavioral ethics to supplement and/or complement existing psychological approaches.