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1 – 10 of over 2000
Article
Publication date: 19 August 2022

Abraham Stefanidis, Moshe Banai and Grace K. Dagher

This study refines theory of social capital by nesting it within a cultural context. More specifically, it aims at describing, explaining, and predicting the role of wasta, a…

Abstract

Purpose

This study refines theory of social capital by nesting it within a cultural context. More specifically, it aims at describing, explaining, and predicting the role of wasta, a social capital concept, as a moderator in the relationship between employees' ethical idealism and work engagement in Lebanon.

Design/methodology/approach

Based on a survey questionnaire translated from English into Arabic, 317 responses were collected from employees in Lebanon. Confirmatory factor analysis and hierarchical regression analysis were employed to test the hypothesized relationships among the examined variables.

Findings

Ethical idealism was found to be positively related to work engagement, and wasta was found to moderate the relationship between ethical idealism and work engagement. Work engagement levels of employees who displayed high levels of ethical idealism were less influenced by the negative effect of wasta than work engagement levels of employees who displayed low levels of ethical idealism.

Practical implications

Human resource managers, international negotiators, and global executives in Lebanon may use the findings of this study to update corporate human resources systems, such as employee recruitment and selection, handbooks, orientation, training programs, and performance appraisal, to better address employee attitudes toward the practice of wasta.

Originality/value

The study adds ethical idealism as an antecedent of work engagement, demonstrating the significant impact that wasta, with its positive and negative characteristics, has on the engagement of employees from the Arab world.

Details

Employee Relations: The International Journal, vol. 45 no. 1
Type: Research Article
ISSN: 0142-5455

Keywords

Article
Publication date: 1 August 2002

Kiran Karande, C.P. Rao and Anusorn Singhapakdi

A recent article pointed out that “past research has paid relatively little attention to the sources of individuals’ moral philosophies from either a conceptual or an empirical…

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Abstract

A recent article pointed out that “past research has paid relatively little attention to the sources of individuals’ moral philosophies from either a conceptual or an empirical standpoint” and investigated the determinants of idealism and relativism among American marketers. A literature review indicates that there is even less theoretical and empirical cross‐cultural investigation of moral philosophies. As more and more companies are expanding into foreign markets, problems related to cross‐national ethics and social responsibility are becoming increasingly prevalent. Therefore, this study proposes a framework explaining the differences in the idealism and relativism of American, Malaysian, and Australian marketers based on: country differences (cultural differences and differences in economic and legal/political environment); corporate ethical values; and gender and age of the marketer. Results indicate that there are differences in the level of idealism and relativism exhibited by marketers from the three countries. Irrespective of country, corporate ethical values are positively related to the idealism and negatively related to the relativism of marketers. Also, irrespective of country, women are more idealistic than men, and relativism increases with age. Implications are offered and avenues for future research suggested.

Details

European Journal of Marketing, vol. 36 no. 7/8
Type: Research Article
ISSN: 0309-0566

Keywords

Article
Publication date: 6 November 2020

Abdallah Alsaad, Abdulazeez Y.H. Saif-Alyousfi and Hamzah Elrehail

The cognitive processes through which religiosity and idealism affect ethical consumption have received little attention in prior research. This study aims to explore the…

Abstract

Purpose

The cognitive processes through which religiosity and idealism affect ethical consumption have received little attention in prior research. This study aims to explore the influence of religiosity and idealism on ethical purchasing intention through moral obligation and perceived customer effectiveness (PCE).

Design/methodology/approach

The study analyses data from 149 Muslim participants in Saudi Arabia, using structural equation modelling.

Findings

The results reveal that religiosity leads to PCE but not to moral obligation and that idealism leads to both PCE and moral obligation. Mediation analysis indicated that PCE mediates the effect of both religiosity and idealism, although moral obligation only mediates the effect of idealism.

Research limitations/implications

This research enriches the understanding of ethical consumption and contributes to the debate on how religiosity and idealism affect ethical consumption. It also has significant implications for theory and the development of sustainable marketing initiatives. Marketing campaigns and other promotional activities may focus on the interconnection between ethical purchase and the religious and ideology dimensions of consumers. Also, while formulating a communication strategy, it is necessary to emphasize the religious dimension of the sustainable use of the product.

Originality/value

Moral obligation and PCE have been shown as cognitive and psychological mechanisms explaining the links between religiosity or idealism and ethical purchasing behaviour.

Details

Journal of Social Marketing, vol. 11 no. 1
Type: Research Article
ISSN: 2042-6763

Keywords

Article
Publication date: 13 May 2020

Collins Sankay Oboh, Solabomi Omobola Ajibolade and Olatunde Julius Otusanya

The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on…

Abstract

Purpose

The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on the ethical decision-making (EDM) process of professional accountants in Nigeria.

Design/methodology/approach

The study obtained primary data from 329 professional accountants with the aid of a structured questionnaire containing four scenarios of ethical dilemmas. The data were analysed using descriptive statistical analysis, independent sample t-test, Pearson correlation analysis and multiple regression techniques.

Findings

The results revealed both idealistic and relativistic moral orientation among the accountants surveyed with a higher mean score (>4.0) recorded for moral idealism. Moral idealism was found to have a positive influence, while moral relativism a negative influence on the three stages (ethical recognition, ethical judgement and ethical intention) of EDM examined. Professional accountants with idealistic orientation showed a higher disposition towards making ethical decisions in situations involving ethical dilemmas than those tending towards relativistic orientation. The results also revealed that work sector (private or public) and types of professional membership play significant roles in predicting the EDM process of professional accountants in Nigeria.

Practical implications

The study provides empirical evidence that could be used to support educational and legislative efforts in enhancing the moral ideological orientation of professional accountants, which will, in turn, enhance their EDM processes. The findings could be used to enhance ethics instructions and training of current and prospective professional accountants in educational settings, especially in countries such as Nigeria where there is yet to be a discrete ethics course in the curriculum for accounting undergraduate degree programmes. Professional accounting bodies in Nigeria and other developing countries could use the evidence in this study to strengthen the ethics code for professional accountants.

Originality/value

The study is unique in focussing on professional accountants in developing countries using Nigeria to represent developing countries with high corruption profile and weak institutions and governments and, as such, it contributes to the scarce research output on accounting ethics in developing countries.

Details

Journal of Financial Reporting and Accounting, vol. 18 no. 2
Type: Research Article
ISSN: 1985-2517

Keywords

Article
Publication date: 23 May 2023

Hau Thi Kim Do

This paper aims to identify predictors that affect business student perceptions on ethical decision-making. This paper also investigates how those predictors impact the…

Abstract

Purpose

This paper aims to identify predictors that affect business student perceptions on ethical decision-making. This paper also investigates how those predictors impact the decision-making related to ethical matters among Vietnamese business students.

Design/methodology/approach

A survey was conducted to collect data for testing the hypotheses. Questionnaires were administered to 500 Vietnamese business students from four public and private universities. The independent t-test was applied to the usable sample to analyze and derive relationships.

Findings

The empirical results showed that idealism and relativism significantly predict the perception of ethical decision-making. Idealism and relativism were found to influence high ethical decision-making significantly.

Originality/value

The study contributes to the literature on ethical decision-making in a transitional economy. New findings and insights from the research serve as a foundation for future research with ethics and decision-making topics. The results offer some insights to business schools in improving their ethical teaching courses and to businesses in their recruitment.

Details

Journal of International Education in Business, vol. 16 no. 3
Type: Research Article
ISSN: 2046-469X

Keywords

Article
Publication date: 6 April 2023

Prachi Gala, Rahul Chauhan, Robert King and Scott Vitell

This research looks at the main effect of individuals’ moral philosophies, idealism and relativism, and its impact on the four dimensions of the consumer ethics beliefs – active…

Abstract

Purpose

This research looks at the main effect of individuals’ moral philosophies, idealism and relativism, and its impact on the four dimensions of the consumer ethics beliefs – active benefit, passive benefit, no harm and doing good. The moderating impact of two dominant personalities – Machiavellianism and narcissism – was also analyzed. Based on Hunt–Vitell theory of ethics, this study aims to propose that there is a positive and significant impact of more relativistic and less idealistic moral philosophies on the decreased consumer ethical perceptions and that the narcissistic/Machiavellian personality traits drive that effect.

Design/methodology/approach

A total of 497 survey respondents were recruited via an online platform. All respondents were asked to answer questions, which were divided into four major parts. The first part consisted of scales related to both moral philosophies, the second part had both dark personality scales, the third part questioned about their consumer ethical beliefs and the final part was related to consumer demographics.

Findings

Relativists had higher scores in three consumer unethical belief dimensions. Idealists were not supportive of the active and passive illegal activities, as did their positive relation with doing good aspect of the ethical beliefs. Machiavellians strengthen the positive relativism relationship. The idealistic relation of narcissists, compared to relativistic relation, is stronger on unethical decision-making for consumers.

Originality/value

This study contributes to the current knowledge of individual’s moral philosophies and their impact on consumer ethical beliefs. It further demonstrates how the dark personalities of narcissism and Machiavellianism drive the relationship.

Details

Journal of Consumer Marketing, vol. 40 no. 6
Type: Research Article
ISSN: 0736-3761

Keywords

Article
Publication date: 28 September 2010

Gene Callahan

The purpose of this paper is to argue that the school of thought known as Critical Realism and the thinkers involved in the current revival of interest in British Idealism would…

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Abstract

Purpose

The purpose of this paper is to argue that the school of thought known as Critical Realism and the thinkers involved in the current revival of interest in British Idealism would benefit from interacting with each other.

Design/methodology/approach

The paper proceeds by critically examining central tenets in the thought of each school, and exhibit their affinities and differences.

Findings

It is found that there are central themes and concerns shared by each school of thought, and that the recognition of such commonalities might prove mutually beneficial to the relevant parties in their goal of positively transforming social reality. Furthermore, the Critical Realist worry about Idealisms “irreality” is shown to be unfounded.

Originality/value

The close relationship of the ideas of these two “lines of thought” has not, to our knowledge, previously been highlighted. Having done so in the paper, a useful dialogue may ensue.

Details

International Journal of Social Economics, vol. 37 no. 11
Type: Research Article
ISSN: 0306-8293

Keywords

Article
Publication date: 7 October 2013

Mingzhi Liu

The purpose of this study is to investigate the effect of Chinese auditors' personal values (guanxi and ethical orientations) on their ethical reasoning (ethical judgments and…

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Abstract

Purpose

The purpose of this study is to investigate the effect of Chinese auditors' personal values (guanxi and ethical orientations) on their ethical reasoning (ethical judgments and behavioral intentions). In addition, this study aims to explore the joint effect of guanxi and ethical orientation on auditors' ethical reasoning.

Design/methodology/approach

This study is based on a field survey of 191 auditors working in Certified Public Accounting (CPA) firms that operate in the People's Republic of China (China).

Findings

The main findings indicate that guanxi and relativism orientations negatively associate with, while idealism orientation positively associates with, auditors' ethical judgments and behavioral intentions. However, when decomposing the overall ethical judgment into three judgment groups, the main effects of guanxi and ethical orientations on auditors' ethical judgments become marginal and those effects fully hold only when using acceptability as criteria to judge questionable behavior in the vignettes. In addition, the results of the joint effect of guanxi and ethical orientations indicate that guanxi orientation weakens both the positive effect of idealism and the negative effect of relativism orientations on auditors' ethical reasoning.

Originality/value

This study contributes the literature by investigating the ethical reasoning of auditors in a country with a relatively weak legal system that relies on guanxi (literally, interpersonal relationships and connections) culture to operate business. Furthermore, this study extends the literature by documenting the moderating effect of guanxi orientation on the relation between auditors' ethical orientation and their ethical reasoning.

Details

Managerial Auditing Journal, vol. 28 no. 9
Type: Research Article
ISSN: 0268-6902

Keywords

Article
Publication date: 15 March 2019

Patricia Everaert, Lies Bouten and Annelien Baele

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…

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Abstract

Purpose

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).

Design/methodology/approach

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).

Findings

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.

Originality/value

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.

Abstract

Details

Advances in Accounting Education: Teaching and Curriculum Innovations
Type: Book
ISBN: 978-1-84950-869-8

1 – 10 of over 2000