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It is argued that ethical ideology espoused by an individual provides the framework within which individuals contemplate the issues and determine the right way to behave. This paper aims to report the findings of a study designed to examine the ethical orientations of managers.

This study was conducted on a sample of 175 managers and was drawn from 12 large manufacturing organizations in the state of Punjab, India, using Forsyth's ethics position questionnaire.

It was found that the large majority of managers were situationists and only a small percentage were absolutists.

The sample in this study is restricted to large manufacturing enterprises only and reports espoused values only.

An understanding of the value orientations of managers is valuable for business representatives from other cultural contexts when working with their Indian counterparts. It is also a useful input in establishing organisational strategies for management development and training for expatriate assignments and leadership roles.

The author is of the belief that, at the present time, this is the largest study of personal ethical orientations of practising managers in the manufacturing sector in Punjab, India. It adds to the work done by various researchers into ethical beliefs and values of managers in various cultural contexts.

An individual’s ethical ideology has been identified as one of the key components in fluencing ethical decision making in organisations. The Ethics Position Questionnaire is designed to measure ethical ideology in relation to two dimensions, namely Idealism and Relativism. This study investigates the factor structure of this measure in a sample of Chinese managers, and compares the dimensions found to those found in the original study. In addition, a regional comparison is under taken and the results show that there are significant differences in ethical ideology across different regions in China. These results are discussed and suggestions for future research are made.

The purpose of this paper is to describe the results of a cross‐sectional survey of Chinese auditors that examines their views about independence and client relationship issues associated with the current Code of Professional Conduct. The paper also compares the findings with attitudes about the perceived ethical environment of their workplaces.

During late 2006, 578 useable questionnaires were obtained from members of the Chinese Institute of Public Accountants registered with four regional chapters. The empirical research was exploratory and involved the construction of a scale for measuring attitudes towards independence issues and a modified version of the Corporate Ethical Values scale.

It was found that auditors clearly identify with the importance of codes of practice and indicate that their views are significantly affected by observations about the ethical climates associated with their immediate workplaces. Codes of practice are seen to be relevant the greater the concern about the ethicality of their workplaces, although attitudes were tempered when client relationship matters are considered, suggesting that some degree of cultural tolerance of questionable activities is inevitable, and that tolerance increases with age.

The paper is the first to directly access Chinese practitioners in order to measure attitudes towards western‐based standards of practice in association with their workplace conditions. It is a sizable survey, providing useful insights into how practitioners are coping with the demands of their profession in China.

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.

Drawing upon theories of ethical ideologies (idealism and relativism) and work locus of control, this study aims to examine how ethical ideology in job seekers influences their use of deceptive impression management (deceptive IM) behavior during job interviews.

A time-lagged study was conducted with two measurement waves to test our hypotheses. AMOS-SEM, which included bootstrapping (5,000 re-sampling) procedures to analyze the data, was used.

Results indicate that a job seeker's relativistic ethical ideology influences their use of deceptive IM behavior during job interviews and work locus of control – internal [WLOC (internal)] mediates this relationship. Exploring the relationship between ethical ideologies of job seekers and their deceptive IM behavior at job interviews, this study found that relativistic individuals with WLOC (internal) were more inclined to engage in deceptive IM.

To the best of the authors’ knowledge, this is one of the first studies to explore the role of ethical ideology in influencing deception IM behavior during job interviews. Knowledge of the relationship between job seekers ethical ideologies and deception IM behavior at job interviews would alert HR managers to adopt additional screening processes to detect candidates who indulge in deceptive IM behavior to exaggerate their image to influence the interviewer's perception.

Using upper echelons theory (UET), the purpose of this paper is to unravel the influence of a CEO’s ethical ideology on the presence of corporate social responsibility (CSR) disclosure on corporate websites. It also considers the CEO’s perception of the importance of CSR (i.e. the extent of the CEO’s detachment from the stockholder-oriented logic and attachment to the stakeholder-oriented logic).

First, a survey was sent to CEOs of large unlisted Belgian companies. Its intention was to assess CEOs’ ethical ideology along the idealism and relativism dimensions and their perceptions on the importance of CSR (PRESOR-detachment-from-stockholder view; PRESOR-attachment-to-stakeholder view), and to gather some demographics. Second, a content analysis of corporate websites was conducted so as to classify companies as being either CSR disclosing or non-disclosing. Third, the annual accounts of these corporations were investigated and follow-up phone calls were conducted to obtain data on managerial discretion (MD).

CEOs’ ethical ideology influences the degree to which they detach from the stockholder-oriented logic and attach to the stakeholder-oriented logic. Moreover, when MD is high, the degree of these CEOs’ attachment to the stakeholder-oriented logic is the factor that influences the presence of CSR disclosure on their corporate websites. Finally, CEO’s idealism indirectly influences the presence of CSR disclosure through the effect of idealism on the degree to which CEOs attach to the stakeholder-oriented logic.

This paper shows that, when MD is high, CEOs’ values and perceptions influence CSR disclosure decisions. This study thereby enhances our knowledge regarding the internal drivers of CSR disclosure practices and offers UET as a lens through which the importance of CEOs’ personal characteristics in the decision-making process might be further explored.

Various studies showed that unethical behaviours committed by consumers occur more frequently than may be expected. People have stolen from a shop at some time in their life and remained silent, people walk out of a grocery store have stolen something from the store and employees have stolen from their workplace. Why seemingly good people do bad things and vice versa? What factors contribute to this discrepancy? Hence, the purpose of this paper is threefold: first, to examine the impact of ethical ideology on self-control and guilt proneness; second, to examine the roles of self-control and guilt proneness in consumer ethical decision making; and finally, to explore the mediating effects of self-control and guilt proneness on the relationship between consumer ideology and ethical decision making.

The authors collected a non-probability sample using a cross-sectional online survey of adult consumers across Australia wide. The sampling frame was from a pre-recruited online panel company Permissioncorp. Consumers were introduced to the study in relation to their beliefs in general consumer ethics behaviours. The response rate for the survey invite was 17.9 per cent, with a final sample size of 311 consumers out of 3,246 that were invited to participate based on the these screening criteria, i.e. their country of birth (Australia only), gender, age group, and state in which they reside to ensure representation across these groups.

The results showed that idealism was a positive determinant of guilt proneness and self-control, whereas relativistic individuals were less prone to guilt and less able to control their behaviour. In addition, there was a significant negative correlation between self-control and unethical consumer behaviour. Finally, both self-control and guilt proneness had an indirect mediating effect on the relationship between ethical ideology and consumer behaviour.

This is one of the first studies to explore the interactions between ethical ideology, self-control, guilt proneness, and consumer ethics.

This study aims to examine the influence of ethical ideology (EID) toward the commission of information or measures manipulation (IMM), as it is a less salient ethical issue that has failed to attract the attention of researchers.

Using stratified random sampling strategy, this study used survey questionnaire with 217 usable responses. It adopted a relatively new Ruler-Option (RO) scale. Both SPSS 21 and partial least squares structural equation modeling (PLS-SEM) were used to analyze its data.

Findings revealed surprising results where idealism and IMM was significantly positively related, while relativism and IMM was significantly negatively related, contradicting the generalized theory that relativists demonstrate higher propensity to behave unethically as compared to idealists.

This study only examined a direct relationship between EID and IMM when such relationship might be influenced by other mediating or moderating effects. It also exclusively focused on a single industry, hence limiting a meaningful comparison among multiple industries.

The finding provides a proof that IMM does prevail in a highly regulated banking industry that efforts must be made to curb these practices. Notably, having relativists as decision-makers may give an advantage due to their ability to comprehensively appraise every ethical issue based on the situational context.

Due to its contradictory findings, this study contributed essential insights to the existing body of knowledge by stimulating discussion on EID and unethical behavior. Additionally, it provides evidence for the suitability of RO scale and the PLS-SEM in statistical analysis.

The purpose of this study is to examine the effects of Chinese executives' preferred ethical ideologies and Machiavellianism on their perceived appropriateness of negotiation tactics as they operate in a nation transitioning from a planned economy to a market economy.

A self‐administered survey of a sample 300 Chinese managers with budgetary and personnel responsibilities in Tianjin, China was obtained for the purpose of the present study. A series of regression analyses were conducted to test the proposed relations.

Results from the regression analyses provided partial confirmations for the proposed relationships. Idealism influenced perceptions of false promises, traditional competitive bargaining, and attacking an opponents' network. Perceptions of traditional competitive bargaining, attacking an opponent's network, and inappropriate information gathering were significantly influenced by relativism. Machiavellianism influenced perceptions of traditional competitive bargaining and misrepresentation of information.

Given the existing impediments to sampling and data collection in China, the sampling method used is non‐probabilistic, which calls for consideration of the results as exploratory. The present study's sample is drawn from the Northeastern region of China and since ethical beliefs and orientation in China varies by region, the results of the present study cannot be generalized to the total population of China.

The present study aims to provide the following contribution. First, as most studies in the negotiation ethics literature are focused in Western cultural contexts, this study attempts to fill this gap by investigating the negotiation ethical values of executives from Eastern culture. Second, global firms' executives can better understand the ethical mindset of their Chinese counterparts and utilize this knowledge to efficiently and effectively manage the negotiation process with their counterparts in this important market. Third, public policymakers and researchers can also benefit from this study by understanding the external validity and the degree of ethnocentrism of not only their own code of ethics but also the validity of a universal code of ethic.

The purpose of this paper is to test whether significant differences in ethical reasoning exist between Chinese accountants and managers when facing an ethical dilemma. Further tests are conducted to identify what professional contextual factors and personal value preferences can be introduced to explain the ethical reasoning differences observed.

Three research questions are raised and related hypotheses are developed and tested by the use of a defined issue test (DIT) instrument containing four hypothetical scenarios of different dilemmatic issues, and a Rokeach values survey questionnaire adapted to suit the Chinese business culture.

The findings and conclusions include: Chinese managers and accountants are not significantly differentiated in terms of ethical reasoning levels measured by the overall DIT instrument, however, the break‐down results of the DIT individual dilemmatic scenarios shows that significant differences exist between the two professional types in three out of four scenarios. Second, gender and frequency of making compromises are two significant contextual determinant of ethical reasoning levels of managers but not those of accountants, and for the accountants, no significant contextual factors are observed in the current study. Third, in determining the impacts of value preferences on ethical reasoning levels, the four‐factor classification approach produces a more contrasting result than the seven‐factor classification approach.

The selection of the four scenarios in the DIT instrument is subjective according to the designation of the test, and Chinese business profession's ethical ideologies might differ among different regions. However, these research limitations might inspire further ethics research on cross‐regional comparisons in China and other emerging economies.

In Chinese surging markets, appropriate socio‐economic order can only be maintained by highly ethical reasoning and conduct on the part of business managers and accountants. The current results and findings would help to identify what factors and value preferences weigh more, in order to improve the professional ethicality.

This paper contributes to the research literature of business ethics by adding a managers‐accountants comparative study on ethical reasoning differences, especially the ethicality of two different professions in emerging economies; further, it includes contextual factors and value preferences in identifying those determinants of ethical reasoning differences.