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The purpose of this study is to examine the role of selected sociodemographic variables in the ethical decision-making (EDM) process of professional accountants in Nigeria.

The study obtained data from 329 professional accountants with the aid of a structured questionnaire containing four dilemmatic ethical vignettes. The data were analysed using Kendall correlation, Kruskal–Wallis and Jonckheere–Terpstra tests.

The results revealed that upbringing, especially parental discipline, and education are significant sociodemographic determinants of EDM. Religion and experience played little or no significant role in predicting accountants’ EDM in the face of ethical dilemmas.

The study used a questionnaire to measure its variables, which may bias and somewhat inflate the findings. Hence, caution should be applied regarding its conclusion.

The evidence in this study could stimulate policy change and review to include a separate ethics course in the accounting education curriculum, which could enhance the ethics training of future accountants. This is important for countries like Nigeria, where no provision is made for a discrete ethics course in the curriculum for accounting under-graduate education.

The study draws attention to the fact that ethical conduct among professionals and in society could be enhanced through proper upbringing and formal education.

The study adds some uniqueness in focusing on professional accountants in Nigeria, a developing country with high corruption profile and weak government institutions, and, as such, contributes to the limited research output on accounting ethics in developing countries.

Transitional entrepreneurship in distressed economies is a fairly new concept with respect to new ventures in such challenging economic environments. Formal institutional voids are sometimes held up as a reason for the difficulties present in distressed economies, along with exogenous shocks and other upheavals. In this research, the authors seek to contribute empirically and theoretically as to ways in which formal institutions voids can be filled by a culture developed by transitional entrepreneurs. Indeed, in transition economies, formal institutions need to be enhanced by informal institutions to control corruption and other misbehavior by authorities. Iranian economists emphasize these essential reforms to be able to manage current difficulties, yet top down policies cannot help transitional entrepreneurs benefit from the country’s value-adding cultural heritage to informally address this. To study this, qualitative research methods were used to interpret transitional entrepreneurs’ ideology and ethical routines as the ingredients of a commercial culture that can establish soft law that substitutes for formal institutions. This helps to reduce the disfunctionality of formal institutions in distressed economies.

A thematic analysis interviewing key Iranian entrepreneurs and economists is conducted. Also based on an interpretive paradigm, a hermeneutic cycle has been carried out on selected texts. Results have been verified throughout related literature as to come up with a solid synthesized interpreted outcome.

This paper contributes to theory from a new perspective by discussing transitional entrepreneurship and navigating a distressed economy; in which, ideology and ethics as the ingredients of soft law (Newman and Posner, 2018) are discussed as the base to further develop a commercial culture that fills voids of formal institutions. The formal–informal institutional cycle in distressed economies as the major difficulty entrepreneurs face (Peng and Luo, 2000) is important, because they try to increasingly enhance their move toward a market orientation (Bruton et al., 2008). The authors contribute as to how transitional entrepreneurs can complete this process of adaptation and also the fact that those informal institutions do actually respond to those adaptations. The other contribution is to enrich theories about institutions from the point of view of culture. Knowing these facts helps transitional entrepreneurs, because in distressed communities, formal institutions’ function has an important effect on economic performance (Amorós, 2009). This research’s contributions shed light to help government leaders understand the pros and cons of their actions forced on the industry. As it has been characterized in this research, it can turn in to new formal set of legitimacies (Ahlstrom et al., 2008) to root out corruption and help set the economy on a path to innovation and new venture creation.

Transitional entrepreneurs can depend on the less formal cultural-cognitive aspect of ethics and ideology. These entrepreneurs can be working on the burgeoning private sector, who want to connect with the outside effectively to overcome an economy in distress. Transitional entrepreneurs may face governmental institutional intermediaries as a barrier. Formal intermediaries tend to benefit from inefficiencies caused by hierarchal orders and will improve informality in order to overcome difficulties. In this research, institutional theory from the third pillar of the cultural-cognitive sheds light on transitional entrepreneurship in distressed economies, where inquiry is to fill voids of formal institutions as a process of possible linking between new generated soft law derived by beliefs, ideology and professional morality in order to influence (old) legitimacies. The research’s focus evolves on values transitional entrepreneurs utilize to build informal institutions and then impact further on formal institutions to handle distressed communities. This theoretical background expands on subsections to define conceptual building blocks for the study, essential aspects such as individuals as transitional entrepreneurs, the values they utilize to generate soft law, informal institutions and soft law, to manage voids in formal institutions and legitimacy building aspects in policy agenda setting for transitional entrepreneurship in distressed economies.

This study aims to determine the factors that influence ethical banking behavior among millennials and Gen-Z in Malaysia.

A stratified sample of 525 millennials and Gen-Z of Malaysian banking customers was used. Extended ethical decision-making (EDM) model was tested using partial least square-structural equation model for the analysis.

The findings indicated that the engagement of millennials and Gen-Z in ethical banking is influenced by factors such as intention, judgment and awareness, which shaped both generations’ ethical banking behavior.

This study could be a central reference point and assist banking institutions in understanding the preferences of millennials and Gen-Z.

This study extends the previous EDM model that focused solely on consumer's belief systems. Three aspects differentiate this paper and contribute to its originality, namely, the uniqueness of millennials and Gen-Z behavior, incorporating new variables along with the EDM models and study in Malaysian context.

This study aims to explore how Russian-origin immigrant entrepreneurs manage to adapt their business-to-business (B2B) relationship management practices and moral concerns to the business ethics of their country of origin and of the host country via the prism of ethical relativism. By focusing on the ethical values of immigrant entrepreneurs in a business relationship context, the study aims to extend the currently limited understanding of these issues in the B2B marketing field.

A qualitative approach is applied to provide findings from eight in-depth interviews with first-generation Russian entrepreneurs living and doing business in Finland. A narrative approach to the data analysis is used, in particular by applying a thematic analysis of the collected interviews because of the focus on the personal experiences of the interviewees.

The results illustrate how the immigrant entrepreneurs adapt to ethical values and norms in Russia and Finland and how they enact those values in B2B relationship management in the countries. Immigrant entrepreneurs share several national and ethical backgrounds, which may influence their interaction in international markets, helping them adapt to country-specific business ethics.

The results imply that managers should acquire knowledge on ethical norms at the global level and at the national level, where they aim to expand their business. Productive business relationships involve the premises of honesty, transparency, fairness toward business partners and minimizing opportunism. However, business relations between developed and emerging markets may demand relativism when addressing ethical behavior.

This is one of the few studies that explore the ethical values of immigrant entrepreneurs in the context of international business relationships. The study contributes to the limited literature on ethics in the fields of B2B marketing and immigrant entrepreneurship. The authors encourage further research on ethical values adoption by immigrant entrepreneurs, which is an essential topic in times of increased workforce immigration.

This study examines the association between emotional intelligence (EI) and the tendency of future accountants to rationalize and engage in occupational fraud.

The study adopts a survey methodology and uses a questionnaire containing a fraud scenario and EI construct to gather data from 225 participants. It performed a Cronbach alpha to assess the measurement parameters consistency of EI and fraud tendency and employed Pearson correlation and regression analysis to test its hypothesis.

The study found that future accountants in Nigeria are emotionally intelligent and have a high fraud tendency. Also, it found a significant and positive association between EI and fraud tendency, suggesting that future accountants that are emotionally intelligent have a higher tendency to rationalize and engage in occupational fraud. In addition, the study found that academic intelligence, a control variable, positively associates with fraud tendency.

The study offers rare insights into the fraud tendency of future accountants, which would benefit the counter fraud community in Nigeria and other developing countries. Recruiters and employers will find the study beneficial in decision-making on job recruitment, placements and moral orientation for prospective accountant employees.

The study is the first to directly associate EI with the fraud tendency of future accountants from a developing country with high fraud profile and underdeveloped counter fraud strategy. Thus, it provides a benchmark for future studies in other developing countries.

Cybersecurity vulnerabilities are often due to human users acting according to their own ethical priorities. With the goal of providing tailored training to cybersecurity professionals, the authors conducted a study to uncover profiles of human factors that influence which ethical principles are valued highest following exposure to ethical dilemmas presented in a cybersecurity game.

The authors’ game first sensitises players (cybersecurity trainees) to five cybersecurity ethical principles (beneficence, non-maleficence, justice, autonomy and explicability) and then allows the player to explore their application in multiple cybersecurity scenarios. After playing the game, players rank the five ethical principles in terms of importance. A total of 250 first-year cybersecurity students played the game. To develop profiles, the authors collected players' demographics, knowledge about ethics, personality, moral stance and values.

The authors built models to predict the importance of each of the five ethical principles. The analyses show that, generally, the main driver influencing the priority given to specific ethical principles is cultural background, followed by the personality traits of extraversion and conscientiousness. The importance of the ingroup was also a prominent factor.

Cybersecurity professionals need to understand the impact of users' ethical choices. To provide ethics training, the profiles uncovered will be used to build artificially intelligent (AI) non-player characters (NPCs) to expose the player to multiple viewpoints. The NPCs will adapt their training according to the predicted players’ viewpoint.

To protect information and communication technology (ICT) infrastructure and resources against poor cyber hygiene behaviours, organisations commonly require internal users to confirm they will abide by an ICT Code of Conduct. Before commencing enrolment, university students sign ICT policies, however, individuals can ignore or act contrary to these policies. This study aims to evaluate whether students can apply ICT Codes of Conduct and explores viable approaches for ensuring that students understand how to act ethically and in accordance with such codes.

The authors designed a between-subjects experiment involving 260 students’ responses to five scenario-pairs that involve breach/non-breach of a university’s ICT policy following a priming intervention to heighten awareness of ICT policy or relevant ethical principles, with a control group receiving no priming.

This study found a significant difference in students’ responses to the breach versus non-breach cases, indicating their ability to apply the ICT Code of Conduct. Qualitative comments revealed the priming materials influenced their reasoning.

The authors’ priming interventions were inadequate for improving breach recognition compared to the control group. More nuanced and targeted priming interventions are suggested for future studies.

Appropriate application of ICT Code of Conduct can be measured by collecting student/employee responses to breach/non-breach scenario pairs based on the Code and embedded with ethical principles.

Shared awareness and protection of ICT resources.

Compliance with ICT Codes of Conduct by students is under-investigated. This study shows that code-based scenarios can measure understanding and suggest that targeted priming might offer a non-resource intensive training approach.

Constructive deviance is a behavior that can contribute to the effectiveness of an organization despite its problematic nature. Too few studies have examined the correlates of this behavior. The purpose of this study is to examine variables that represent exchange and organizational culture and their relationship to supervisor-reported and self-reported constructive deviance.

The survey data were collected from 602 employees (a response rate of 67 per cent) in a large municipality in central Israel. Hierarchical linear modeling (HLM) analyses were performed for each of the dependent variables (three self-reported constructive deviances and three supervisor-reported constructive deviance) controlling for divisions and departments.

The findings showed that self-reported constructive deviance was explained much better by the independent variables than supervisor-reported deviance. Organizational justice and moral identity had a strong direct effect on constructive deviance (self-reported). The mediation effect showed that an organizational climate for innovation had the strongest mediation effect among the mediators. Psychological contract breach was found to have a limited effect on constructive deviance.

Organizations should encourage procedural justice to encourage their employees to act in support of the organization, whether openly (formal performance) or more secretly (constructive deviance). Also, organizations should support innovation climate if they want to increase constructive deviance of their employees.

In a time when innovation and creativity are gaining increasing importance as behaviors that contribute to organizational success, more research on constructive deviance is expected. This study increases our understanding of this important concept stimulates additional studies of it.

The ethics literature has focused on the influence of self-construal dimensions on unethical decision-making. However, the literature is unclear about why these self-construal dimensions (Independent-self, Relational-self, Collective-self) impact differently on unethical decision-making. Based on the theory of cooperation and competition, this study empirically examines the mediating role of competitive orientation and addresses the theoretically unexplained question of why self-construal dimensions influence differently on unethical decision-making.

Based on the deductive approach, a quantitative research study was conducted on the Sri Lankan banking industry because there have been many instances of unethical behavior reported in this sector lately. Data were collected from 305 bank branch managers using a structured survey questionnaire.

The findings revealed that competitive orientation mediates the self-construal dimensions and explained that competitive orientation is one reason why independent-self, relational-self and collective-self influence differently on unethical decision-making.

This paper addresses the unanswered question of why self-construal dimensions relate to unethical decision-making differently.

The purpose of this paper is to incorporate Chinese traditionality (CT) and patriotism (PAT) within the theory of reasoned action (TRA). It tests the moderating effect of gender with the aim to provide a deeper understanding of why Chinese tourists choose to take domestic travels.

Data is collected from 370 Chinese tourists. Convenience sampling is used. Structural equation modelling is used to test the proposed hypotheses.

The results of this paper show that PAT is positively related to tourists’ attitudes (ATs) and Chinese domestic travel intention (CTI). Moreover, CT is found to influence PAT, ATs and subjective norms (SNs) directly, as well as CTI indirectly. However, the positive relationship between PAT and SNs is not supported. Additionally, the influence of PAT on CTI for females is significantly higher than that for males.

The current paper adopts convenience sampling; data is collected using an online questionnaire which may cause sample bias and even reduce the reliability of the data. Future studies may adopt quota sampling based on the population of each province to gain more reliable data. Further research can consider including more constructs to better understand why Chinese people choose to travel domestically.

This paper is one of the first attempts to include PAT and CT within the TRA and contributes to the pool of literature on the TRA. It provides a comprehensive understanding of CTI. Second, PAT and CT are linked to the TRA, which expands the application of PAT and CT to the context of hospitality and tourism. Finally, the moderating role of gender contributes to the knowledge regarding the moderating effect between their respective relationships.

性别在中国传统与爱国主义对中国国内旅游意愿影响中的调节作用

摘要

本研究将中国传统性与爱国主义引入理性行为理论, 同时将性别作为调节变量, 目的在于探究中国游客选择国内游的原因。

通过分析便利抽样所收集的370份中国游客样本, 运用结构方程模型验证本研究的假设。

中国游客爱国主义能够正向显著影响其国内游的态度和旅游意向; 此外, 中国传统性也直接影响游客的爱国主义、态度和主观规范, 并且分别通过爱国主义、态度和主观规范间接影响旅游意向; 然而, 爱国主义和主观规范之间的关系却并没有得到验证; 最后, 女性游客的爱国主义对于旅游意向的影响作用显著高于男性游客。

首先, 本研究运用网络调研的方式进行便利抽样, 这一点有可能产生样本偏差, 甚至降低了样本的可信度, 未来研究可以根据各省人口数量采用配额抽样的方式进行抽样, 以期进一步提高数据的可信度; 其次, 更多的变量应当被引入研究, 以进一步探究中国游客选择国内游的原因。

首先, 本研究是为数不多的将爱国主义和中国传统性引入理性行为理论, 这一点进一步拓展了关于理性行为理论的研究范围, 也进一步加深了对于国内游原因的认识; 其次, 将爱国主义和中国传统性这一概念引入旅游领域, 进一步拓展了关于两者研究的边界; 最后, 在中国国内游的研究领域中, 将性别作为调节变量引入本研究一定程度上填补了在该领域研究中的不足。

La influencia de la moderación de género en la tradición China y el patriotismo en la intención de viajar dentro de China

Este research incorpora los conceptos a de la tradicionalidad China (TC) y el patriotismo (PAT) a la teoría de La Acción razonada (TAR), teniendo en cuenta el efecto moderador de género, con el objetivo de profundizar en la comprensión de porqué los turistas chinos eligen realizar viajes domésticos/nacionales.

A partir de los datos recolectados de 370 turistas chinos utilizando las muestras de cuestionarios realizados de manera on-line, éste estudio usa un modelado de ecuaciones estructurales para probar las hipótesis propuestas.

Los resultados demuestran que el PAT está positivamente relacionado con las actitudes del viajero y la intención de viaje nacional chino (IVNC).Es más, la tradicionalidad China (TC) influye en el Patriotismo (PAT), las actitudes del viajero chino (AVC) y también en las normas subjetivas (NS) directamente.Adicionalmente, la influencia del PAT en la intención de viaje del viajero doméstico chino, especialmente en mujeres, es significativamente mayor que en hombres.

Primero, el estudio adopta un muestreo de conveniencia y recopila cuestionarios on-line, lo que puede causar un sesgo en la muestra e incluso reducir la confiabilidad de los datos obtenidos.Los futuros estudios pueden adoptar un muestreo por cuotas basado en el número de población de cada una de las provincias de China, para obtener datos más relevantes.

Este estudio es uno de los primeros en incluir el PAT y el TC dentro de la TAR, que amplía la literatura sobre la TAR y proporciona una comprensión más completa de las actitudes del viajero chino.Segundo, el PAT y la TC están vinculados al TAR, el cuál expande la aplicación del PAT y la TC en el contexto del turismo en todas sus ramas.Por último, el rol moderador de género contribuye al conocimiento, sobre el efecto moderador entre sus respectivas relaciones.