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The purpose of this paper is to investigate the effects of attitudes toward the perceived importance of corporate ethics and social responsibility, and Machiavellianism, a general measure of the propensity for manipulative and deceitful behaviour, on tax professionals' willingness to participate in aggressive tax avoidance schemes of corporate clients.

The paper is based on a survey of tax professionals in Hong Kong.

The paper finds that Machiavellianism affects tax advisors' expressed viewpoints toward the importance of corporate ethics and social responsibility, which affect professional judgements toward aggressive tax minimisation. As anticipated, high Machiavellians are more likely to endorse the traditional “stockholder view” of corporate responsibility (which holds that corporations have little responsibility beyond maximising their profits), and less likely to support the “stakeholder view” (which recognises corporate responsibilities to a broader range of potential stakeholders). The stockholder view (but not the stakeholder view) of corporate responsibility mediates the relationship between Machiavellianism and ethical/social responsibility judgements. Machiavellianism also had significant direct effects on ethical and social responsibility judgements.

The paper provides insights into the decision processes used to justify aggressive tax minimisation strategies. The findings indicate that commonly articulated views toward corporate ethics and social responsibility may be used to support unethical strategies. In particular, the finding that the stockholder view mediates the relationship between Machiavellianism and ethical/social responsibility judgements suggests that the stockholder view may be adopted to rationalise overly aggressive tax avoidance.

Reviews the development of the corporate social responsibility (CSR) concept and its four components: economic, legal, ethical and altruistic duties. Discusses different perspectives on the proper role of business in society, from profit making to community service provider. Suggests that much of the confusion and controversy over CSR stem from a failure to distinguish among ethical, altruistic and strategic forms of CSR. On the basis of a thorough examination of the arguments for and against altruistic CSR, concurs with Milton Friedman that altruistic CSR is not a legitimate role of business. Proposes that ethical CSR, grounded in the concept of ethical duties and responsibilities, is mandatory. Concludes that strategic CSR is good for business and society. Advises that marketing take a lead role in strategic CSR activities. Notes difficulties in CSR practice and offers suggestions for marketers in planning for strategic CSR and for academic researchers in further clarifying the boundaries of strategic CSR.

Revisiting Carroll’s classic corporate social responsibility (CSR) pyramid framework, this paper aims to evolve a novel synthesis of ethics and economics. This yielded an “integrative CSR economics”.

This theory paper examined how to conceptually set up CSR theory, argue its ethical nature and establish its practical, social and empirical relevance. Economic analysis reached out from contemporary institutional economics to Smith’s classic studies.

The paper reconstructed all of Carroll’s four dimensions of CSR – economic, legal, ethical and philanthropic responsibilities – through economics. The paper discounted a core assumption of much CSR research that economic approach to CSR, including the instrumental, strategic “business case” approach to CSR, were unethical and lacked any foundations in ethics theory. Integrative CSR economics reframes research on viability and capability requirements for CSR practice; redirecting empirical research on links between CSP (corporate social performance) and CFP (corporate financial performance).

The paper focused on Carroll as the leading champion of CSR research. Future research needs to align other writers with integrative CSR economics. Friedman or Freeman, or the historic contributions of Dodd, Mayo, Bowen or Drucker, are especially interesting.

The paper set out how integrative CSR economics satisfies the “business case” approach to CSR and develops practical implications along: a systemic dimension of the market economy; a legal-constitutional dimension; and the dimension of market exchanges.

Integrative CSR economics creates ethical benefits for society along: a systemic dimension of the market (mutual gains); a legal-constitutional dimension (law-following); and the dimension of market exchange (ethical capital creation). Social benefits are not only aspired to but also are achievable as a business case approach to CSR is followed.

The paper’s main contribution is a new synthesis of economics and ethics that yields an “integrative CSR economics”.

The purpose of this paper is to analyse ethical competence related to healthcare governance and management tasks at the county/regional level in Sweden. The paper also discusses conditions that support or constrain the development and application of such competence.

The study is based on original qualitative data from 13 interviews and 6 meeting observations. Three key groups of actors were included: politicians, civil servants and CEOs in publicly financed health-provider organizations. An abductive analysis was carried out by a stepwise method guided by thematic research questions.

The informants viewed themselves as having a high degree of ethical responsibility for healthcare practice. However, they did not integrate ethical reflection and dialogue into their work decisions (e.g. regarding budgets, reforms and care agreements). The current organization, control systems and underlying business principles, along with the individuals’ understanding of their own and others’ roles, tended to constrain the development and use of ethical competence.

Qualities of an appropriate ethical competence related to healthcare governance and management, and conditions to develop and use such competence, are suggested.

Hardly any empirical research has examined ethical competence related to healthcare governance and management tasks. The paper integrates ethics and theories on learning in organizations and contributes knowledge about ethical competence and the conditions necessary to develop and practise ethical competence in an organizational and inter-organizational context.

This paper aims to examine the factors affecting the implementation of corporate social responsibility (CSR) sustainably in mobile operators in the kingdom of Bahrain.

The research relies on the existing literature as a secondary data source. The primary data was collected through questionnaires distributed to three leading mobile operators in the Kingdom of Bahrain. The research's population numbered 1,689, and the sample size was 313; the simple random sampling method was used for data collection with a response rate of 87.2% out of a total sample size of 273 respondents. In addition, the responses were analyzed using statistical package for the social sciences (SPSS) software version 24.0; specifically, Spearman's rank correlation was used to test the hypotheses. The research design was quantitative, so a nonparametric procedure was applied to test the hypotheses.

The research produced positive relationships between the independent variables (economic, legal, ethical, philanthropic and environmental responsibilities) and the dependent variable: CSR implementation by Bahrain mobile operators; therefore, the five proposed hypotheses were accepted; furthermore, the highest positive correlation coefficient was 0.735 for environmental responsibility, and the lowest correlation coefficient was 0.533 for economic responsibility.

The research produced positive relationships between the independent variables (economic responsibility, legal responsibility, ethical responsibility, philanthropic responsibility and environmental responsibility) and the dependent variable: CSR implementation by Bahrain mobile operators; therefore, the five proposed hypotheses were accepted; furthermore, the highest positive correlation coefficient was 0.735 for environmental responsibility, and the lowest correlation coefficient was 0.533 for economic responsibility.

The outcomes of the research mainly suggest that mobile operators assign employees who have been working with the company for more than 7 years to implement CSR; due to their engagement to implement CSR as a sustainable practice more than others with less than 3 years or 3-6 years in Bahrain mobile operators. Besides, the research provides a starting point by which other researchers could investigate CSR in other sectors in the Kingdom of Bahrain.

The research provided a framework for Bahrain mobile operators to assist them in enhancing the implementation of CSR in a sustainable manner, which are economic, legal, ethical, philanthropic and environmental responsibilities.

There is a lack of extensive research related to the immediate consequences of supply management ethical responsibility (SMER) and the moderating and/or mediating factors that strengthen or weaken its consequences. Although the underlying presumption is that companies no longer have the luxury of ignoring the importance of SMER, the lack of empirical research of SMER's impact on supply management performance (SMP) reflects the need for research that draws on and empirically tests established theories concerning the role of corporate ethics within the context of supply management (SM). Therefore, the purpose of this study is to determine the impact of SMER and strategic supply management skills on SM perceived reputation and performance.

Structural equation modeling is employed to investigate the hypothesized relationships. A sample of 162 purchasing managers provided the data via survey.

Strategic supply management skills and perceived reputation have a positive direct impact on performance. SMER is not directly affected by skills and has an indirect impact on performance through its positive relationship with perceived reputation.

The findings suggest that SMER is limited in its ability to predict performance, but is a valuable component of building SM perceived reputation. Firms should not ignore SMER, as it may provide strategic marketing advantage as an order qualifier or limiting criterion.

This paper investigates the interplay among several important determinants of supply chain performance, including the greatly under‐studied ethics construct.

The purpose of this study was to examine the influence of adopted corporate social responsibility (CSR) constructs, which include economic, legal, ethical and philanthropic responsibilities, on the intended buying behaviour of Malaysian consumers. The study also aims to investigate the perceived value of whether the consumers considered an organisation’s CSR initiatives before deciding any purchase of products or services.

An online Google form survey successfully obtained 295 usable responses through a snowballing and networking approach. Statistical analyses such as Pearson correlation, ANOVA and standard multiple regression were used to examine the correlation and the strength of relationship, as well as the prediction between the CSR attributes and their impact on consumer buying behaviour.

The results represented a significant positive association between all the four constructs (social, ethical, legal and philanthropic) and consumer intended buying behaviour. These constructs also significantly contributed to the prediction of consumer behaviour towards the CSR initiatives. Conversely, the demographic profile of consumers had no effect on the relationship between CSR and consumer buying behaviour.

Examining basic concepts of CSR awareness and understanding might add to the flavour and rigour of this study, which future research should consider. The positivist approach of the current research could be supplemented with a more interactive qualitative in-depth study investigating why and how consumers behave.

The implication for Malaysian companies is that it is imperative for their long-term survival that a strategic view, rather than just a tactical, reactive or operational view, is taken of their CSR activities. Furthermore, it will help organisations to confidently predict positive intentions towards the sales of goods and services.

The outcome of this study has filled the CSR lacuna in the context of a developing country, as well as adding new insights into the influence and perceived value of CSR on intended consumer buying behaviour. Consumers, irrespective of their age and background, are getting wiser and cautious in purchasing products from companies which are CSR-oriented, in particular, in relation to social, legal, ethical and philanthropic perspectives.

The purpose of this paper is to document relationships between accountants’ socioeconomic beliefs and attitudes and their professional commitment and ethical decisions in a domain-specific context. Specifically, it investigates the relationships among Chinese tax accountants’ level of belief in the importance of corporate ethics and social responsibility, affective/normative professional commitment and ethical judgements/intentions in a case involving client pressure to commit tax fraud.

The study employs a survey of tax practitioners employed by public accounting firms in China. The data are analyzed using linear regression and structural equation modelling.

The stakeholder view, representing both normative and practical support for the importance of corporate ethics and social responsibility, was strongly and positively associated with professional commitment among tax practitioners. The stakeholder view also exhibited a strong negative association with intentions to engage in tax fraud. Tax accountants who possessed higher levels of professional commitment judged tax fraud as more unethical, and such ethical judgements were associated with a lower likelihood of intending to engage in fraud.

The associations between: first, professional accountants’ beliefs in the importance of corporate ethics and social responsibility and their level of professional commitment; and second, professional commitment and tax professionals’ ethical judgements have received little attention in the prior literature. The findings of this study suggest that the integrity of public accounting services may be influenced by relatively broad socioeconomic attitudes, and that this effect may operate partially through commitment to professional values.

The purpose of this article is to question whether business is ethical as long as it follows rules, and on this view, to reflect over the relation between responsibility and justice.

To exemplify this relation, the paper is based on in‐depth interviews with a human rights consultant. In this way, the paper presents a story from the field and thus follows a narrative method to retell the story of the consultant leading a human rights project in South Africa.

The paper concludes that following rules is not enough to ensure ethical business in a global market place. As global business rests on dynamics and flexibility, it seems limited that most business ethics rests on bureaucratic notions. The value of also viewing ethical decision‐making as personal responsibility is introduced through the philosophy of Emmanuel Levinas.

The study is based on in depth interviews with one person. Although this method ensures access to deeply personal and thorough knowledge about the event, it also has its limitation and risk of bias. Although this paper points towards some interesting relations between personal responsibility and international/organisational justice, more research is needed in the field of personal responsibility to make stronger conclusions.

The paper proposes that people working at the global market place could benefit from being educated in personal ethics and not only bureaucratic notions of ethics.

The paper provides valuable insight into the scarcely researched area of personalised business ethics.

Clinical governance effectiveness is built on the responsibility of clinical members towards other stakeholders inside and outside the hospital. Through the testing of the hypotheses on the relationships between clinical governance and its antecedents, this paper aims to corroborate that emotional intelligence is the first layer of bricks, ethics and trust the second layer, and corporate social responsibility (CSR) the third layer of the entire architecture of clinical governance.

A total of 409 responses in completed form returned from self-administered structured questionnaires dispatched to 705 clinical staff members underwent the structural equation modeling (SEM)-based analysis.

Emotional intelligence among clinicians, as the data reveals, is the lever for ethics of care and knowledge-based or identity-based trust to thrive in hospitals, which in turn activate ethical CSR in clinical activities. Ethical CSR in clinical deeds will heighten clinical governance effectiveness in hospitals.

The journey to test research hypotheses has built layer-by-layer of CSR-based model of clinical governance in which high concentration of emotional intelligence among clinical members in the hospital catalyzes ethics of care and knowledge-based or identity-based trust, without which, CSR initiatives to cultivate ethical values cannot be successfully implemented to optimize clinical governance effectiveness in Vietnam-based hospitals.