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This paper presents the results of a qualitative study of ethical decision making by managers employed in two major companies in the U.K. Forty managers from these large commercial organizations were interviewed about how ethical issues arise and are dealt with at work. This interview data was transcribed and a thematic content analysis was conducted in order to explore the various influences upon managerial ethical decision making. The analysis framework includes analysis at both an individual level, in terms of the role of individual characteristics such as personal value systems, and at an organizational level, in terms of the influence of organizational characteristics such as organizational culture. The paper then goes on to examine the extent to which this empirically-based account of ethical decision making is congruent with, or runs contrary to, some of the main theoretical propositions contained in the ethical decision-making literature. This provided only limited empirical support for the theoretical propositions described in the literature. In particular, the findings of the empirical work reported here suggest that while personal values may play a part in organizational ethics, the ethical decision-making process itself is subject to a much greater influence from the everyday demands and commercial pressures which managers perceived as being placed upon them in the types of organizations examined in this study. Thus, while supportive of the notion that values may be important in some respects, the study suggests that they are not necessarily that closely involved with the actual decision-making process. Rather the evidence gathered in this study indicates that they can exert an affectively-mediated retrospective effect. This possibility would suggest a reformulation of the role of values in the ethical decision-making process, while also calling for a greater emphasis upon the role of emotions. These are, however, only tentative findings and must therefore be subject to further empirical work before the precise way in which ethical issues arise, unfold and are dealt with in the workplace can be understood.

A collection of essays by a social economist seeking to balance economics as a science of means with the values deemed necessary to man′s finding the good life and society enduring as a civilized instrumentality. Looks for authority to great men of the past and to today′s moral philosopher: man is an ethical animal. The 13 essays are: 1. Evolutionary Economics: The End of It All? which challenges the view that Darwinism destroyed belief in a universe of purpose and design; 2. Schmoller′s Political Economy: Its Psychic, Moral and Legal Foundations, which centres on the belief that time‐honoured ethical values prevail in an economy formed by ties of common sentiment, ideas, customs and laws; 3. Adam Smith by Gustav von Schmoller – Schmoller rejects Smith′s natural law and sees him as simply spreading the message of Calvinism; 4. Pierre‐Joseph Proudhon, Socialist – Karl Marx, Communist: A Comparison; 5. Marxism and the Instauration of Man, which raises the question for Marx: is the flowering of the new man in Communist society the ultimate end to the dialectical movement of history?; 6. Ethical Progress and Economic Growth in Western Civilization; 7. Ethical Principles in American Society: An Appraisal; 8. The Ugent Need for a Consensus on Moral Values, which focuses on the real dangers inherent in there being no consensus on moral values; 9. Human Resources and the Good Society – man is not to be treated as an economic resource; man′s moral and material wellbeing is the goal; 10. The Social Economist on the Modern Dilemma: Ethical Dwarfs and Nuclear Giants, which argues that it is imperative to distinguish good from evil and to act accordingly: existentialism, situation ethics and evolutionary ethics savour of nihilism; 11. Ethical Principles: The Economist′s Quandary, which is the difficulty of balancing the claims of disinterested science and of the urge to better the human condition; 12. The Role of Government in the Advancement of Cultural Values, which discusses censorship and the funding of art against the background of the US Helms Amendment; 13. Man at the Crossroads draws earlier themes together; the author makes the case for rejecting determinism and the “operant conditioning” of the Skinner school in favour of the moral progress of autonomous man through adherence to traditional ethical values.

The purpose of this paper is to examine the impact of a corporate ethical policy, such as a code of ethics, on the unethical behavior of internal and vendor employees in the supply chain in India. It also aims to find whether International Standards Organization (ISO) certification of vendors affects the result and any significant relationship between management commitment and unethical behavior can be supported by the findings as well.

Empirical analyses were conducted on a survey consisting of 43 questions comprising 181 valid responses. Multiple regression analysis that includes four independent variables – code of ethics, management commitment, supply chain principles and personal values taking unethical behavior as dependent variable – was used to find the significance of the relationship.

The implementation of a code of ethics, management commitment, supply chain principles and personal values all have a negative association with unethical behavior. Personal values, measuring a firm’s financial aspects for non-compliance to ethical behavior, have a positive association with unethical behavior. The relationships of top management commitment, personal values with internal employees’ unethical behavior are significant. The significant relationship between management commitment and unethical behavior can be supported by the findings as well. It was also found that ISO certificates and firm size as the control variables did not have any effect on the relationship between the independent variables and unethical behavior. The analysis also shows that ISO 26000 certificate, the international standard for socially responsible operations, does not impact this relationship.

Measuring substantial managerial effort for corporate social responsibility (CSR) practices by asking questions like, “how committed employees think top management is to social responsibility,” may not fully measure substantial managerial effort for CSR practices. To improve the results of the current study, future research can use the CSR index or disclosure as a measure to better reflect management commitment and practice for social responsibility. Second, the current study is limited to measuring how many occurrences of unethical behavior are witnessed by employees instead of what specific unethical behavior is more often witnessed. Considering India has the second largest population in the world, 181 responses may not represent the true practices in the business environment in India for generalization.

The findings suggest that management should put more of an emphasis on improving the commitment of upper-level managers to decrease the overall unethical practices of their employees. The study finds that employees’ personal values influence their ethical behavior. Therefore, communications and training of employees at all levels should emphasis on improving personal values.

Businesses should influence academics to incorporate personal value building in course curricula. The Indian CSR law should incorporate the holistic view of CSR taking care of needs of all stakeholders under the provision of the regulation. In 2015, India became the first country in the world to legislate CSR practices in corporations but it misses the opportunity to sensitize the management and employees on ethical practices as it mainly identified philanthropic expenses as mandatory CSR spending and silent on ethical business practices.

The present study contributes to the literature by bringing supply chain context to the effect of different factors on unethical behaviors and interaction of internal and vendor firms in terms of ethical practices. There are several studies on business ethics in different countries including China, but in the case of India similar studies are not much. The present study fills the gap.

The purpose of this paper is to investigate the influence of moral philosophy on the ethical beliefs of auditors. The paper argues that an individual's moral philosophy is the key factor in how one views ethical issues and largely determines the ethical choices one makes. The paper also seeks to discover the influence of personal values on the reasoning processes associated with ethics and to explore whether the personal value preferences of auditors, as a manifestation of their moral philosophy, influence their ethical beliefs and (presumably) their subsequent actions.

The authors designed a survey instrument to assess the value preferences, moral philosophies, and reactions of practicing auditors to judgment dilemmas. They then employed structural equation modeling to examine the sensitivity of auditors to the competence and integrity of clients with the aim of gaining insight into the ethical beliefs of auditors in general.

These results show that value preferences alone fail as predictors of ethical beliefs. Instead, personal values have an indirect influence on ethical beliefs via moral philosophy. Moreover, auditors strongly motivated by values based on self‐enhancement were negatively associated with idealism in ethics and positively associated with relativism. Therefore, it can be concluded that idealist auditors were more likely to condemn the actions of clients that violated moral norms, while relativist auditors were more permissive.

The results identify the role of moral philosophy as a mediator for the personal values and ethical beliefs of auditors, shedding light on how personal values can influence ethical sensitivity.

The rise of fast fashion has changed the face of global fashion. Despite sector growth, critics have questioned the level of obsolescence, encouragement of over-consumption and fast fashion's unsustainable business practices. Specifically, mounting concerns surround the impact on environmental, worker and animal welfare. Accordingly, the aim of this current work is to understand the influence of consumer's values on ethical consumption in a fast-fashion context.

An online survey was designed to collect responses relating to personal values and ethical concerns towards animal and worker welfare issues, as well as environmental concerns. A total of 350 US-based fast-fashion consumers completed the survey via Amazon MTurk. Factor analyses and structural equation modelling were used to analyse and test a theoretically hypothesised model.

This study found that self-transcendence values and openness to change values have a positive impact on consumers' levels of ethical concern towards animal welfare, the environment and worker welfare concerns within the fashion industry. Furthermore, a consumer's level of concern towards animal welfare and the environment positively influences a consumer's likeliness to purchase ethically marketed fast fashion.

This is the first study to investigate the role of consumer values and their influence on ethical concerns within the fashion industry and the impact of these concerns on intentions to purchase ethically marketed fast fashion. Responding to calls for further research into ethical consumption of apparel, this study includes all elements of ethical consumption identified, including animal welfare. This study identifies ethical areas of concern salient amongst fast-fashion consumers and provides a deeper understanding of the values impacting the level of ethical concerns surrounding animal welfare, the environment and worker welfare.

Human misbehaviors are responsible for climate change as they waste resources and pollute water and air that dilapidate the environment. Considering the fact and contributing to the United Nations sustainable development goals of 2019, organizations started focusing their green HRM practices to develop employees' green attitudes and behaviors. This study is an attempt in this direction. It examines the impact of ethical leadership on individuals' green in-role and extra-role behaviors with the mediating role of green HRM practices and the moderating role of individual green values.

The study collected data from 645 MBA executive students working in various manufacturing industries with at least one year of experience. The data were collected using a questionnaire-based survey in two-time lags.

Hypothesized relationships are tested through structural equation modeling. Findings reflected a significant impact of ethical leadership on green HRM practices, in-role, and extra-role green behaviors. Besides, green HRM practices mediated the relationship between ethical leadership and both types of green behaviors. Furthermore, it was observed that the individual green values strengthened the association between green HRM practices and both types of green behaviors.

A cross-sectional design with time lags was used to avoid common method bias. The findings of the study contribute to supply-value-fit theory and validate the scale of individual green value.

This study guides management that employees only perceive their organizational practices as green when they find their leaders are ethical. Further, considering individual green values in the recruitment process can help organizations accomplishing their green goals.

This study is novel in examining the mediating role of green HRM practices between ethical leadership and green behaviors. Further, the analysis not only validates the scale of individual green values but also noted its moderating role between green HRM and green behaviors.

Public relations practitioners and journalists in South Korea (n=300) were surveyed regarding their perceptions of the influence of 11 types of informal relations (ranging from press tours to perks and bribes) on the news. Using coorientational analysis, the perceptions of each group regarding the ethics of informal relations were also investigated. The two groups reported significantly different perceptions of the influence of informal relations on the news, as well as the ethics of informal relations. Practitioners perceive greater influence of informal relations on news coverage as well as on news content, and perceive informal relations as more ethical or acceptable in practice than do journalists. Regarding informal relations, journalists’ perceived gap between their own ethical values and their predictions of practitioners’ ethical values is bigger than the converse. Finally, practitioners’ misunderstanding of journalists’ ethical values is greater than journalists’ misunderstanding of practitioners’ ethical values. This study indicates that even in a culture where press clubs and interpersonal media relations are the norm and could be expected to breed familiarity, attitudinal differences between practitioners and journalists are striking.

A major impediment to the advancement of ethics research in the accounting domain is the availability of appropriate research participants. This study aims to investigate the validity of using student surrogates in accounting ethics research.

A survey instrument was administered to a sample of US accounting practitioners (Certified Public Accountants) and two student respondent groups: intermediate and advanced-level accounting students. Both personal values and ethical judgments were measured.

Significant differences were found in both the structure of personal values and ethical judgments between practitioners and accounting students. Life-stage effects play an important role in explaining these differences. Hedonistic values are seen to become less salient through the maturation process, whereas others, such as security, become increasingly important. Unexpectedly, values are found to have little direct impact on ethical judgments.

The cross-sectional nature of the research design means the impacts of maturation and experience can only be inferred. Future corroborating longitudinal studies are encouraged.

Overall, the findings suggest caution in the use of student surrogates in this research context. In particular, adequate attention ought to be given to the close matching of ages, and to the extent possible, the education level between students and the target professional population. Insights provided by the study into factors underlying the ethical decision-making process of accountants provide a basis for evaluating the capabilities of employees and can be used in education and organizational training.

This study addresses a significant gap in the prior literature by concurrently considering the interrelationships between personal values, ethical judgment and subject type in studying the suitability of student surrogates in accounting ethics research.

The role of personal values in consumer behavior is well documented; however, in the context of fashion consumption, the role of personal values’ influence on consumers’ ethical behavior has not been studied. Consequently, the purpose of this paper is to seek to explore whether consumers’ personal values predict consumers’ behavioral intentions to engage in ethical fashion consumption.

The present study employed the Fritzsche model, which states that an individual's personal values are related to his/her intentions to engage in ethical behavior. The present study examined the causal relationship between the personal values and behavioral intentions to engage in ethical fashion consumption. Data collected from the US national sample were subjected to structural equation modeling.

The proposed model explained 42 percent of variance in consumer's behavioral intentions toward ethical fashion consumption. Furthermore, a significant negative relationship between self-enhancement personal values and behavioral intention toward ethical fashion consumption was found. Several theoretical and practical implications related to the present study were discussed.

To the authors’ knowledge, the study is first of its kind in several aspects: first, ethical fashion consumption has been conceptualized in the broadest definition possible, as oppose to focussing on a particular facet of fashion consumption (e.g. organic products or counterfeit fashion); second, linking consumer personal values as a predictor of his/her ethical fashion consumption behavioral intentions; and third, employing the Fritzsche model in fashion behavior context.

The purpose of this study is to show how senior management can create work environments conducive to ethical behavior in organizations through the use of sales managers’ professionalism and professional identification. The study also aims to demonstrate the influence of professional identification in occupations other than those requiring certification.

This study conceptualizes and tests a model using data collected from a survey panel of 350 sales managers. To test the hypotheses, this study makes use of covariance structured analysis.

The results demonstrate the importance of developing sales managers’ professionalism as an antecedent to professional identification. The findings also show professional identification positively affects professional ethical values, work-related norms and occupational commitment. This study finds that work-related norms moderate the relationship between professional ethical values and ethical intentions and directly and positively influence ethical intentions.

This study used a panel sampling technique and these findings cannot be generalized to other populations. This study recommends that this study is replicated not only with sales managers but also with other categories of marketers. This study also highlights that more work using methods such as longitudinal panel data and experimentation is required to validate the current findings.

The findings are of particular interest to senior managers and managers of professional associations, as well as other sales practitioners. Because ethical intentions are affected by work-related norms and from an interaction between work-related norms and professional ethical values, senior managers need to ensure both the work activities in which their staff are involved and the professional ethical values of their employees contribute to appropriate ethical intentions.

This study introduces professional identification into the sales ethics literature and theorize relationships among the professionalism of sales managers and their professional identification, work-related norms, professional ethical values, occupational commitment and ethical intentions. This study empirically measures the professionalism of sales managers.