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Tax professionals in public accounting firms must meet professional standards in working with their clients, but may also face pressure from both their clients and firms when making ethical decisions. The purpose of this study is to examine the influence of client factors on tax professionals’ ethical decision-making. Furthermore, we also investigate how client service climate and different ethical climate types affect these ethical decisions. Based on an experimental design with 149 practicing tax professionals, results indicate that tax professionals are not swayed by client importance or social interaction with the client when making ethical decisions. However, tax professionals are more likely to engage in ethical behavior when their own accounting firm monitors and tracks the quality of client service, whereas unethical behavior is more common when public accounting firms emphasize using personal ethical beliefs in decision-making. The results of the study suggest the importance of strong policies and procedures to promote ethical decision-making in firms.

Purpose – this chapter contrasts the ethical climates in government and nonprofit organizations (npos) in japan, a setting where the relationship between these two sectors has been recognized as close and long-lasting (estevez-abe, 2003; hirata, 2002; ritu, 2008). Yet, there has been little comparison of the value difference (or congruence) or discussion of how this may influence their interaction over time. This chapter explains why nonprofit partners may be more attractive partners for governmental contracts, notwithstanding the dangers of “mission drift” (young & denize, 2008) and/or high monitoring costs (malloy & agarwal, 2008).

Design/methodology/approach – Using survey data from matched samples of nonprofits (441, 86% response rate) and governmental organizations (321, 64%), the factor structure equivalence and measurement invariance of ethical climates in these two sectors were rigorously tested.

Findings – The findings extend prior typologies of ethical climate from for-profit and nonprofit organizations to governmental organizations. The chapter revisits the notion of opportunism, which continues to be pervasive and problematic in third-sector studies (Hawkins, Gravier, & Powley, 2011) to suggest that significant overlap in ethical climates between nonprofit and governmental organizations rules out value differences as a possible source of opportunism.

Originality/value – This study contributes a deeper awareness of the similarities and differences in ethical perceptions between nonprofit and governmental organizations that can inform policy makers in government to better understand the implications of using nonprofit partners to deliver services.

In this chapter, I explore traditional notions of secondary data in qualitative research and consider the ways in which these are continually being reimagined in the digital age. I situate this discussion in respect to data typologies and, more reflexively, in relation to our need as researchers to make data real. I consider contemporary understandings of reuse in relation to secondary data, focusing particularly on qualitative interview data. Recognizing those who are already forging a path, I then suggest how we might move beyond notions of reuse and reimagine secondary data in the digital age. To illustrate these points, I highlight relevant studies drawing data from a range of online spaces, and finally summarize key considerations and challenges.

This chapter aims to examine whether the intransigence of consumers is leading to exploitative conditions in developing countries. It focuses on Bangladesh where the situation is dire for workers in the apparel industry, as they work tirelessly to supply the needs of consumers in the developed world.

The chapter adopts an analytical approach to identify and analyse the key issues within the apparel sector. It assesses the issues on the basis of the ethical trade practices and the duty care theory in determining the roles, if any, that retailers and consumers play in the generation of these mishaps. It uses secondary sources obtained mainly through the media and the literature to review the current debates within the sector.

The chapter presents evidence that shows that the rationale for engaging with and supporting workers in developing countries are important strategic reasons for undertaking global investments. The chapter found that problems within the apparel business could be rectified if people at all stages of the supply chain take responsibility for their actions and inactions. This is particularly relevant in the context of weak states, where negative externalities such as human rights abuses, poor working conditions and low pay levels are often found.

The chapter makes a case for compelling firms to ensure the welfare of workers from those countries they source from. In particular, by focusing on Bangladesh, the chapter has attempted to link the national and local context to global forces in which ethical concerns are seen to have become susceptible to pressures of economic considerations. Such a situation underscores the need to explore the tensions that exist between global governance regimes and national regulations, and how they are likely to become more critical during times of economic development. More specifically, the chapter also believes further research can be done to assess how we should discharge our responsibilities to others within the supply chain of the apparel industry.

The chapter contributes to a discussion that has been of considerable concern to many international retailers, consumers and contractors in the garment industry of late. Its importance lies in the fact that it examines critically the competing claims as to who should take the blame for mishaps in the garment industry. It brings to the fore the ethical obligations that stakeholders have and suggests avenues for a series of engagements that can drive the cause for achieving just and compassionate care relations in the broadest sense within the business environment.

In this chapter, we examine employee prosocial rule breaking as a response to organizations’ unfair treatment of customers. Drawing on the deontic perspective and research on third-party reactions to unfairness, we suggest employees engage in customer-directed prosocial rule breaking when they believe their organizations’ policies treat customers unfairly. Additionally, we consider employee, customer, and situational characteristics that enhance or inhibit the relationship between employees’ perceptions of organizational policy unfairness and customer-directed prosocial rule breaking.

The purpose of this chapter is to analyse the deviant behaviour of individuals in organisations. Deviants are those who depart from organisational norms. A typology of perceived deviant behaviour is developed from the deviance literature, and subsequently tested.

Star Trek: Into Darkness text is qualitatively analysed as a data source. Three different character arcs are analysed in relation to organisational deviance. Starfleet is the specific, fictional, organisational context.

We found that the typology of deviance is conceptually robust, and facilitates categorisation of different types of deviant behaviour, over time.

Deviance is socially ascribed; so better categorisation of such behaviour improves our understanding of how specific behaviour might deviate from organisational norms, and how different behaviours can mean individuals can be viewed positively or negatively over time.

Further research might determine management responses to the different forms of deviance, and unpack the processes where individuals eschew ‘averageness’ and become deviants.

The typology advanced has descriptive validity to describe deviant behaviour.

Social institutions such as organisations ascribe individual deviants, both negatively and positively.

This chapter extends our understanding of positive and negative deviance in organisations by developing a new typology of deviant behaviour. This typology has descriptive validity in understanding deviant behaviour. Our understanding of both positive and negative deviance in organisational contexts is enhanced, as well as the utility of science fiction literature in ethical analysis.

Using a sample of 304 Certified Public Accountants (CPAs), this paper investigates gender differences in moral development and personal value preferences of CPAs. We used the Defining Issues Test (DIT) to measure moral development, the Rokeach Value Survey (RVS) (Rokeach, 1973) to determine value preferences, and the Musser and Orke (1992) typology to determine value type preferences. The typology analysis indicates that all CPAs in our sample prefer personal values to social values. From an overall ethical predisposition standpoint, males and females are more alike than different; yet, there were a few notable differences. Specifically, males prefer competence values and females have higher preference for moral values. For example, while male CPAs exhibit higher priorities for the competence values of imaginative and logical, female CPAs exhibit higher priority for the moral value of loving. We also find a gender effect for moral development, where female CPAs significantly outscore their male counterparts.

A proposed typology of moral exemplars in business highlights instances selected to illustrate standards for inclusion. The typology distinguishes among champions, heroes, and saints as different kinds of business exemplars. The typology reflects variations in both specific decision conditions and moral value emphases of business actors. The typology also differentiates moral exemplars from moral neutrals (i.e., amoral actors) and moral sinners (i.e., moral value scofflaws). The objective is to advance understanding of moral character and moral courage in business settings.

The methodology combines original conceptual argument and brief case summaries taken from available literature. The chapter is not a systematic survey of literature but cites key works. Construction of the typology involved iteration between conceptual development and case interpretation.

The chapter separates business cases into private business and public business, and applies Adam Smith’s distinction between citizenship and good citizenship. An additional distinction is made between extreme conditions and normal conditions. Moral heroism in business is restricted to life-and-death or strongly analogous situations in extreme conditions such as hazardous whistleblowing. Moral sainthood in business involves extreme maximization of a single value going far beyond simple compliance with legal requirements and typical ethical norms – Smith’s definition of citizenship. Moral championing in business concerns some degree of lesser self-sacrifice in defense of important values reflecting Smith’s definition of good citizenship.

The chapter is a selection of literature undertaken in iteration with the conceptual development effort. The original research aspect of the chapter is thus quite limited. The author is not positioned to judge the accuracy of published information, for or against a particular instance. The classifications thus depend on whether the instance would, if the generally reported facts are basically accurate, serve as a reasonable illustration of standards for inclusion. Criticisms have been made concerning some of the instances discussed here.

The emphasis is on providing standards for defining moral exemplars for business to suggest how much can be accomplished in business through moral influence.

The conceptual contribution is original, although drawing on the philosophical literature debate about saints and heroes. The chapter treats exemplar as the overarching construct, separated into three kinds: heroes, saints, and champions. Sinner is implicit in the notion of saint. The chapter adds moral champions and moral neutrals to isolate moral heroism. The cases exist in the literature, but have been combined together here for the first time.

There are several permutations of destructive leadership types. Most involve active leadership actions, but some involve passive actions (or lack of leadership). A review of the literature reveals a relative dearth of root causes of destructive leadership type, but a reasonable sampling of causal factors and predictors of destructive leadership results. The author focuses on three relevant and representative destructive leadership types: Pseudotransformational, Laissez-Faire, and Unethical, and scoured the literature for root causes, causal factors, and predictors related to each. He further compared and contrasted these leadership types to differentiate their similarities and differences and discussed the causal factors and predictors associated with the operationalization of these leadership styles.